Bibliography for MMPA 512: Advanced Management Accounting BETA

‘Activity-Based Management - ABM puts ABC Information to Work’ (no date) Management accounting, 73(7). Available at: http://search.proquest.com/docview/229755433/fulltextPDF/85EFDB1351BE463BPQ/20?accountid=14782.

Adams, Chris. & Neely, Andy. (no date) ‘Prism reform’, Financial Management, pp. 28–31. Available at: https://search.proquest.com/docview/195693376/fulltextPDF/425082F8342B4924PQ/1?accountid=14782.

Anderson S.R, K.R.S. (2004) ‘Time-Driven Activity-Based Costing.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=14874836&site=ehost-live.

Atkinson, Anthony ; Waterhouse, John ; Wells, Robert (1997) ‘A Stakeholder Approach to Strategic Performance Measurement’, Sloan Management Review, 38(3). Available at: http://search.proquest.com/abiglobal/docview/224969169/fulltextPDF/1E36741D29DD473EPQ/1?accountid=14782.

Bartolomeo, Matteo ; Bennett, Martin ; Bouma, Jan Jaap ; Heydkamp, Peter ; James, Peter ; Wolters, Teun (2000) ‘Environmental management accounting in Europe: current practice and future potential’, European Accounting Review, 9(1), pp. 31–52. Available at: https://doi.org/10.1080/096381800407932.

Bates, K. and Whittington, M. (2004) ‘Forecasting financials’, in Financial Times handbook of management. 3rd ed. London: Pearson/Financial Times Prentice Hall.

B.G. Dale ; G.M. Wan (2002) ‘Setting up a quality costing system: An evaluation of the key issues’, Business Process Management Journal, 8(2), pp. 104–116. Available at: https://doi.org/10.1108/14637150210425081.

Bhutta, K.S. and Huq, F. (2002) ‘Supplier selection problem: a comparison of the total cost of ownership and analytic hierarchy process approaches’, Supply Chain Management: An International Journal, 7(3), pp. 126–135. Available at: https://doi.org/10.1108/13598540210436586.

Borjesson, Sofia (1997) ‘A case study on activity-based budgeting’, Journal of Cost Management, 10(4), pp. 7–18. Available at: http://content.talisaspire.com/victoria/bundles/57b245d94469eeae068b4568.

Brignall, T ; Fitzgerald, L ; Johnston, R ; Silvestro, R (1991) ‘Performance Measurement in Service Businesses’, Management Accounting, 69(10). Available at: http://search.proquest.com/docview/195663126/fulltextPDF/CBE7D6E398BC4BDDPQ/29?accountid=14782.

Bui, B. and Fowler, C.J. (2017) ‘Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting’, Australian Accounting Review [Preprint]. Available at: https://doi.org/10.1111/auar.12213.

Bui, B. and de Villiers, C. (2017) ‘Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty’, The British Accounting Review, 49(1), pp. 4–24. Available at: https://doi.org/10.1016/j.bar.2016.10.006.

Burritt, Roger L. ; Saka, Chika (2006) ‘Environmental management accounting applications and eco-efficiency: case studies from Japan’, Journal of Cleaner Production, 14(14), pp. 1262–1275. Available at: https://doi.org/10.1016/j.jclepro.2005.08.012.

Cagwin, Douglass ; Bouwman, Marinus J (2002) ‘The association between activity-based costing and improvement in financial performance’, Management Accounting Research, 13(1), pp. 1–39. Available at: https://doi.org/10.1006/mare.2001.0175.

Caleb J. Rattray ; Beverley R. Lord ; Yvonne P. Shanahan (2007a) ‘Target costing in New Zealand manufacturing firms’, Pacific Accounting Review, 19(1), pp. 68–83. Available at: https://doi.org/10.1108/01140580710754656.

Caleb J. Rattray ; Beverley R. Lord ; Yvonne P. Shanahan (2007b) ‘Target costing in New Zealand manufacturing firms’, Pacific Accounting Review, 19(1), pp. 68–83. Available at: https://doi.org/10.1108/01140580710754656.

Carr, C. ; Tomkins, C. (1996) ‘Strategic investment decisions: the importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies’, Management Accounting Research, 7(2), pp. 199–217. Available at: https://doi.org/10.1006/mare.1996.0012.

Chapman, C.S., Hopwood, A.G. and Shields, M.D. (2007) Handbook of management accounting research. 1st ed. Amsterdam: Elsevier. Available at: https://ebookcentral.proquest.com/lib/vuw/detail.action?docID=283949.

Clinton, B. Douglas ; Hsu, Ko - Cheng (1997) ‘JIT and the Balanced Scorecard: linking manufacturing control to management control. (includes related article on Balanced Scorecard)’, Management Accounting (USA), 79(3), pp. 18–24. Available at: http://search.proquest.com/docview/229749660/fulltextPDF/FC84AE1EE6994525PQ/1?accountid=14782.

Colbert, Gary ; Spicer, Barry (1998) ‘Linking activity-based costing and transfer pricing for improved decisions and behavior’, Journal of Cost Management, 12(3), pp. 20–26. Available at: http://tewaharoa.victoria.ac.nz/primo_library/libweb/action/display.do?tabs=viewOnlineTab&ct=display&fn=search&doc=TN_proquest209697322&indx=6&recIds=TN_proquest209697322&recIdxs=5&elementId=5&renderMode=poppedOut&displayMode=full&frbrVersion=4&frbg=&&dscnt=0&scp.scps=scope%3A%28JNZS_vuw_ac_nz%29%2Cscope%3A%28Exams_vuw_ac_nz%29%2Cscope%3A%28NZJIR_vuw_ac_nz%29%2Cscope%3A%28researcharchive_vuw_ac_nz%29%2Cscope%3A%28NZREF_vuw_ac_nz%29%2Cscope%3A%28AJL_vuw_ac_nz%29%2Cscope%3A%28LEW_vuw_ac_nz%29%2Cscope%3A%28KOTARE_vuw_ac_nz%29%2Cscope%3A%28NZAROE_vuw_ac_nz%29%2Cscope%3A%2864VUW%29%2Cprimo_central_multiple_fe&tb=t&vl(547469497UI0)=any&vid=VUW&mode=Basic&srt=rank&tab=all&dum=true&vl(freeText0)=Linking%20activity-based%20costing%20and%20transfer%20pricing%20for%20improved%20decisions%20and%20behaviour.%20Journal%20of%20Cost%20Management&dstmp=1464736354405.

Cooper, Robin ; Kaplan, Robert (1992a) ‘Activity-Based Systems: Measuring the Costs of Resource Usage’, Accounting Horizons, 6(3). Available at: http://search.proquest.com/docview/208915804/fulltextPDF/FDF9EDD16A1B440APQ/3?accountid=14782.

Cooper, Robin ; Kaplan, Robert (1992b) ‘Activity-Based Systems: Measuring the Costs of Resource Usage’, Accounting Horizons, 6(3). Available at: http://search.proquest.com/docview/208915804/fulltextPDF/88AA56756FE44B24PQ/3?accountid=14782.

Cooper, Robin ; Kaplan, Robert (1992c) ‘Activity-Based Systems: Measuring the Costs of Resource Usage’, Accounting Horizons, 6(3). Available at: http://search.proquest.com/docview/208915804/fulltextPDF/B4B1E90B206740C7PQ/1?accountid=14782.

Cooper, Robin ; Slagmulder, Regine (1998) ‘The scope of strategic cost management.’, Management Accounting (USA), 79(8). Available at: http://search.proquest.com/docview/229761543/fulltextPDF/D789AC6380854AD5PQ/11?accountid=14782.

Cooper, Robin1Chew, W. Bruce2 (1996) ‘Control Tomorrow’s Costs Through Today’s Designs.’, Harvard Business Review, 74, pp. 88–97. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=9601185353&site=ehost-live.

Cotton, Bill (1995) ‘Quality management’, Chartered Accountants Journal of New Zealand, 74(10). Available at: http://content.talisaspire.com/victoria/bundles/57a118434469ee67798b457c.

Cusumano, Michael A. ; Takeishi, Akira (1991) ‘Supplier relations and management: A survey of Japanese, Japanese‐transplant, and U.S. auto plants’, Strategic Management Journal, 12(8), pp. 563–588. Available at: https://doi.org/10.1002/smj.4250120802.

Davis, C.E. and Davis, E. (2014) Managerial accounting. 2nd edition. Hoboken, N.J.: John Wiley & Sons. Available at: https://ebookcentral.proquest.com/lib/vuw/detail.action?docID=5106258.

Davis, Stan ; Albright, Tom (2004) ‘An investigation of the effect of Balanced Scorecard implementation on financial performance’, Management Accounting Research, 15(2), pp. 135–153. Available at: https://doi.org/10.1016/j.mar.2003.11.001.

Deighton, J., B., R. and Deighton, J, B., R. (1996) ‘Manage Marketing by the Customer Equity Test.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=9607100440&site=ehost-live.

Dierks, Paul A. ; Patel, Ajay (1997) ‘What is EVA, and how can it help your company? (economic value added)’, Management Accounting (USA), 79(5). Available at: http://search.proquest.com/docview/229748441/fulltextPDF/3BF6B15E20794C59PQ/21?accountid=14782.

Epstein, Marc J. ; Friedl, Michael ; Yuthas, Kristi (2008) ‘Managing customer profitability’, Journal of Accountancy, 206(6). Available at: http://search.proquest.com/docview/206792428/fulltextPDF/B29E5C0AEFC84ECFPQ/24?accountid=14782.

Epstein, Marc ; Roy, Marie-Josee (1997) ‘Environmental management to improve corporate profitability’, Journal of Cost Management, 11(6), pp. 26–34. Available at: http://tewaharoa.victoria.ac.nz/primo_library/libweb/action/display.do?frbrVersion=2&tabs=viewOnlineTab&ct=display&fn=search&doc=TN_proquest209698832&indx=1&recIds=TN_proquest209698832&recIdxs=0&elementId=0&renderMode=poppedOut&displayMode=full&frbrVersion=2&frbg=&&dscnt=0&scp.scps=scope%3A%28JNZS_vuw_ac_nz%29%2Cscope%3A%28Exams_vuw_ac_nz%29%2Cscope%3A%28NZJIR_vuw_ac_nz%29%2Cscope%3A%28researcharchive_vuw_ac_nz%29%2Cscope%3A%28NZREF_vuw_ac_nz%29%2Cscope%3A%28AJL_vuw_ac_nz%29%2Cscope%3A%28LEW_vuw_ac_nz%29%2Cscope%3A%28KOTARE_vuw_ac_nz%29%2Cscope%3A%28NZAROE_vuw_ac_nz%29%2Cscope%3A%2864VUW%29%2Cprimo_central_multiple_fe&tb=t&vl(547469497UI0)=any&vid=VUW&mode=Basic&srt=rank&tab=all&dum=true&vl(freeText0)=Epstein%2C%20M.%20J.%20and%20Roy%2C%20M.%20J.%20%281997%29.%20Environmental%20management%20to%20improve%20corporate%20profitability.%20Journal%20of%20Cost%20Management.%20Nov%2FDec.%20pp.%2026-34&dstmp=1464736683886.

Foster, George ; Gupta, Mahendra ; Sjoblom, Leif (1996) ‘Customer profitability analysis: Challenges and new directions’, Journal of Cost Management, 10(1), pp. 5–17. Available at: http://tewaharoa.victoria.ac.nz/primo_library/libweb/action/display.do?frbrVersion=2&tabs=viewOnlineTab&ct=display&fn=search&doc=TN_proquest209701337&indx=1&recIds=TN_proquest209701337&recIdxs=0&elementId=0&renderMode=poppedOut&displayMode=full&frbrVersion=2&frbg=&&dscnt=0&scp.scps=scope%3A%28JNZS_vuw_ac_nz%29%2Cscope%3A%28Exams_vuw_ac_nz%29%2Cscope%3A%28NZJIR_vuw_ac_nz%29%2Cscope%3A%28researcharchive_vuw_ac_nz%29%2Cscope%3A%28NZREF_vuw_ac_nz%29%2Cscope%3A%28AJL_vuw_ac_nz%29%2Cscope%3A%28LEW_vuw_ac_nz%29%2Cscope%3A%28KOTARE_vuw_ac_nz%29%2Cscope%3A%28NZAROE_vuw_ac_nz%29%2Cscope%3A%2864VUW%29%2Cprimo_central_multiple_fe&tb=t&vl(547469497UI0)=any&vid=VUW&mode=Basic&srt=rank&tab=all&dum=true&vl(freeText0)=%2010.%09%20Foster%2C%20G.%2C%20Gupta%2C%20M.%20and%20Sjoblom%2C%20L.%20%281996.%29%20Customer%20Profitability%20Analysis%3A%20Challenges%20and%20new%20directions.%20Journal%20of%20Cost%20Management.%20Spring.%20pp.%205-17&dstmp=1464736831627.

Frederick Reichheld (2003) ‘The One Number You Need to Grow.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=11587407&site=ehost-live.

Garrison, R.H., Noreen, E.W. and Brewer, P.C. (2015) Managerial accounting. Fifteenth Edition. New York: McGraw-Hill Education.

Hahn, Tobias & Schaltegger, Stefan, B., Roger (no date) ‘Towards a comprehensive framework for environmental management accounting - links between business actors and environmental management accounting tools’, Australian Accounting Review, 12, pp. 39–50. Available at: https://search.proquest.com/docview/217551215/fulltextPDF/5F071B0DB2234B00PQ/1?accountid=14782.

Hopper, T., Scapens, R.W. and Northcott, D. (2007) Issues in management accounting. 3rd ed. Harlow, England: Prentice Hall. Available at: https://ebookcentral.proquest.com/lib/vuw/detail.action?docID=5187746.

Hoque, Z. (2003) Strategic management accounting: concepts, processes and issues. 2nd ed. Frenchs Forest, N.S.W.: Pearson Education Australia.

Hoque, Zahirul (2000) ‘Just-in-time production, automation, cost allocation practices and importance of cost information: an empirical investigation in New Zealand-based manufacturing organisations’, British Accounting Review, 32(2), pp. 133–159. Available at: https://doi.org/10.1006/bare.1999.0125.

Horngren, C.T., Datar, S.M. and Rajan, M.V. (2015) Cost accounting: a managerial emphasis. Fifteenth edition. Boston: Pearson.

Huang, S.-Y. et al. (2014) ‘The application of the theory of constraints and activity-based costing to business excellence: the case of automotive electronics manufacture firms’, Total Quality Management & Business Excellence, 25(5–6), pp. 532–545. Available at: https://doi.org/10.1080/14783363.2013.820023.

Hunt, C., Fowler, C.J. and Drennan, L. (2013) Management accounting: strategic decision making, performance and risk. 2nd ed. Auckland, N.Z.: Pearson.

Investor Centre | Briscoe Group Limited (no date). Available at: http://briscoegroup.co.nz/investor-centre/.

Ittner, Christopher D. ; Larcker, David F. (1997) ‘Quality strategy, strategic control systems, and organizational performance’, Accounting, Organizations and Society, 22(3), pp. 293–314. Available at: https://doi.org/10.1016/S0361-3682(96)00035-9.

Kaplan, Robert, C., Robin (1991a) ‘Profit Priorities from Activity-Based Costing.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=9107010659&site=ehost-live.

Kaplan, Robert, C., Robin (1991b) ‘Profit Priorities from Activity-Based Costing.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=9107010659&site=ehost-live.

Kaplan, Robert S. (1992) ‘In defense of activity-based cost management.’, Management Accounting (USA), 74(5). Available at: http://search.proquest.com/docview/229829751/fulltextPDF/22E2AC466CA04B71PQ/36?accountid=14782.

Kaplan, Robert S. ; Weiss, Dan ; Desheh, Eyal (1997) ‘Transfer pricing with ABC. (activity-based costing at Teva Pharmaceutical Industries Ltd.)’, Management Accounting (USA), 78(11). Available at: http://search.proquest.com/docview/229749764/fulltextPDF/EF4846B875534B9DPQ/14?accountid=14782.

Kaplan, R.S. (1990) ‘Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management:...’, Journal of Management Accounting Research, Fall, pp. 2–15. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=5331309&site=ehost-live.

Kaplan, R.S., Weiss, D. and Desheh, E. (1997) ‘Transfer pricing with ABC. (activity-based costing at Teva Pharmaceutical Industries Ltd.)’, Management Accounting (USA), 78(11), pp. 20–28. Available at: http://search.proquest.com/docview/229749764/fulltextPDF/1F3F91383A0B4B69PQ/1?accountid=14782.

Koller, T. and Ebooks Corporation (2010) ‘Part 1 - Chapter 3 – “The Expectations Treadmill” in Copeland et al. Valuation: Measuring and Managing the Value of Companies.’, in Valuation: measuring and managing the value of companies. 5th ed. Hoboken, N.J.: Wiley, pp. 71–55. Available at: http://www.VUW.eblib.com/EBLWeb/patron/?target=patron&extendedid=P_554974_0.

Langfield-Smith, K. et al. (2014a) ‘Chapter 14: Strategic performance measurement systems’, in Management accounting: information for creating and managing value. 7th edition. North Ryde, N.S.W.: McGraw-Hill Education Australia Pty Ltd, pp. 614–651.

Langfield-Smith, K. et al. (2014b) Management accounting: information for creating and managing value. 7th edition. North Ryde, N.S.W.: McGraw-Hill Education Australia Pty Ltd.

Langfield-Smith, Kim (1997) ‘Management control systems and strategy: A critical review’, Accounting, Organizations and Society, 22(2), pp. 207–232. Available at: https://doi.org/10.1016/S0361-3682(95)00040-2.

Li-cheng Chang (2007) ‘The NHS performance assessment framework as a balanced scorecard approach: Limitations and implications’, International Journal of Public Sector Management, 20(2), pp. 101–117. Available at: https://doi.org/10.1108/09513550710731472.

Lind, Johnny ; Strömsten, Torkel (2006) ‘When do firms use different types of customer accounting?’, Journal of Business Research, 59(12), pp. 1257–1266. Available at: https://doi.org/10.1016/j.jbusres.2006.09.005.

Lisa M. Ellram (1995) ‘Total cost of ownership: an analysis approach for purchasing’, International Journal of Physical Distribution & Logistics Management, 25(8), pp. 4–23. Available at: https://doi.org/10.1108/09600039510099928.

Lord, Beverley R. (1996) ‘Strategic management accounting: the emperor’s new clothes?’, Management Accounting Research, 7(3), pp. 347–366. Available at: https://doi.org/10.1006/mare.1996.0020.

Lord, Beverley R., Shanahan,  ; Yvonne P. & Gage, Michelle J. (2005) ‘The Balanced Scorecard: A New Zealand Perspective’, Pacific Accounting Review, 17(1), pp. 49–78. Available at: https://doi.org/10.1108/01140580510818521.

Lord, Beverley ; Shanahan, Yvonne ; Nolan, Benjamin (2007) ‘The Use and Perceived Merit of Customer Accounting in New Zealand’, Accounting Research Journal, 20(1), pp. 47–59. Available at: http://www.emeraldinsight.com/doi/pdfplus/10.1108/10309610780000689.

M. Fraser. (2012a) ‘The management accountant and customer profitability - Part 2.’, Chartered Accountants Journal [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=76172852&site=ehost-live.

M. Fraser. (2012b) ‘The management accountant and customer profitability -Part 1’, Chartered Accountants Journal [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=75234323&site=ehost-live.

Malcolm Smith ; Shane Dikolli (1995) ‘Customer profitability analysis:: an activity-based costing approach’, Managerial Auditing Journal, 10(7), pp. 3–7. Available at: https://doi.org/10.1108/02686909510090276.

Mcjorrow, Steven ; Cook, Terry (2000) ‘Balanced scorecard - What happens in real life?’, Chartered Accountants Journal of New Zealand, 79(4), pp. 30–33. Available at: http://content.talisaspire.com/victoria/bundles/57959ad6e7ebb61d2b8b4572.

Mia, Lokman (2000) ‘Just-in-time manufacturing, management accounting systems and profitability’, Accounting and Business Research, 30(2), pp. 137–151. Available at: https://doi.org/10.1080/00014788.2000.9728931.

Michael Bromwich (1999) ‘Thoughts on Management Accounting and Strategy’, Pacific Accounting Review, 11(1 & sol;2), pp. 41–48. Available at: https://doi.org/10.1108/eb037925.

Mitchell, Falconer, I., John &. (no date) ‘The application of activity-based costing in the United Kingdom’s largest financial institutions’, The Service Industries Journal, 17, pp. 190–203. Available at: https://search.proquest.com/docview/203333656/fulltextPDF/97F59413D802448BPQ/1?accountid=14782.

Mooraj, Stella ; Oyon, Daniel ; Hostettler, Didier (1999) ‘The balanced scorecard: a necessary good or an unnecessary evil?’, European Management Journal, 17(5), pp. 481–491. Available at: https://doi.org/10.1016/S0263-2373(99)00034-1.

Murby, Liz (2007) ‘Customer Profitability’, Financial Management, pp. 33–35. Available at: http://search.proquest.com/docview/195690584/fulltextPDF/307B377029424C85PQ/17?accountid=14782.

Murby, Liz (2008) ‘Customer Profitability’, Financial Management, pp. 32–33. Available at: http://search.proquest.com/docview/195693261/fulltextPDF/8400A33C86A1449DPQ/18?accountid=14782.

Murray, Mary ; Zimmermann, Raymond ; Flaherty, Daniel (1997) ‘Can benchmarking give you a competitive edge?’, Management Accounting, 79(2), pp. 46–50. Available at: http://search.proquest.com/docview/229793833/fulltextPDF/7FF231C7BAEA45FDPQ/19?accountid=14782.

Norton, D. P., K., R.S. (2004a) ‘Measuring the Strategic Readiness of Intangible Assets.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=12108631&site=ehost-live.

Norton, D. P., K., R.S. (2004b) ‘Measuring the Strategic Readiness of Intangible Assets.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=12108631&site=ehost-live.

Norton D P, K.R.S. (1996) ‘Using the Balanced Scorecard as a Strategic Management System.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=9601185348&site=ehost-live.

Norton D P, K.R.S. (2000a) ‘Having Trouble with Your Strategy?  Then Map It.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=3521290&site=ehost-live.

Norton D P, K.R.S. (2000b) ‘Having Trouble with Your Strategy?  Then Map It.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=3521290&site=ehost-live.

Norton D P, K.R.S. (2000c) ‘Having Trouble with Your Strategy?  Then Map It.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=3521290&site=ehost-live.

O’Hanlon, John ; Peasnell, Ken (1998) ‘Wall Street’s contribution to management accounting: the Stern Stewart EVA ®financial management system’, Management Accounting Research, 9(4), pp. 421–444. Available at: https://doi.org/10.1006/mare.1998.0089.

Pfeffer J. (1998) ‘Six Dangerous Myths About Pay.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=547149&site=ehost-live.

Porter, Leslie J. ; Rayner, Paul (1992) ‘Quality costing for total quality management’, International Journal of Production Economics, 27(1), pp. 69–81. Available at: https://doi.org/10.1016/0925-5273(92)90127-S.

Pursglove, A.B. ; Dale, B.G. (1995) ‘Developing a quality costing system: Key features and outcomes’, Omega, 23(5), pp. 567–575. Available at: https://doi.org/10.1016/0305-0483(95)00027-L.

Reeve, J.M. (2000a) ‘Best practices in activity-based management - Swenson, Dan , 1997’, in Readings and issues in cost management. 2nd ed. Cincinnati, Ohio: South-Western College Pub.

Reeve, J.M. (2000b) Readings and issues in cost management. 2nd ed. Cincinnati, Ohio: South-Western College Pub.

Reeve, J.M. (2000c) ‘Value chain analysis: A strategic approach to cost management - Donelan, Joseph ; Kaplan, Edward’, in Readings and issues in cost management. 2nd ed. Cincinnati, Ohio: South-Western College Pub.

Robinson (1990) ‘Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm.’, Journal of Management Accounting Research [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=5331309&site=ehost-live.

Roland T. Rust, Katherine N. Lemon and Valarie A. Zeithaml (no date) ‘Return on Marketing: Using Customer Equity to Focus Marketing Strategy.’ Available at: https://www.jstor.org/stable/pdf/30161978.pdf.

Roslender, Robin ; Hart, Susan J (2003) ‘In search of strategic management accounting: theoretical and field study perspectives’, Management Accounting Research, 14(3), pp. 255–279. Available at: https://doi.org/10.1016/S1044-5005(03)00048-9.

Sakurai, M. (2000) ‘Reading 12.1: Target Costing and How to use it.’, Readings and issues in cost management. 2nd ed, pp. 383–398.

Sandison, Derek. Hansen, Stephen C.  & Torok, Robert G. (no date) ‘Activity-based planning and budgeting: A new approach from CAM-I’, Journal of Cost Management, 17, pp. 16–22. Available at: https://search.proquest.com/docview/209688586/FA0B9FA5322E488FPQ/2?accountid=14782.

Sauers, Dale G. (1986) ‘Analyzing inventory systems.’, Management Accounting (USA), 67(11). Available at: http://search.proquest.com/docview/223336212?accountid=14782.

Schlesinger, L., G., A. (1995a) ‘Realize Your Customer’s Full Profit Potential.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=9510041966&site=ehost-live.

Schlesinger, L., G., A. (1995b) ‘Realize Your Customer’s Full Profit Potential.’, Harvard Business Review [Preprint]. Available at: http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=9510041966&site=ehost-live.

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