To: ACC 503 Students



Article References for BIGQUEStions.

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1. Japanese Management Accounting

Toshiro Hirmoto, “Another Hidden Edge-- Japanese Management Accounting”, Harvard Business Review, July/August 1988.

Yasuhiro Monden and John Lee, “ How a Japanese Auto Maker Reduces Costs”, Management Accounting, August 1993. 22-26.

Robert Howell and Michiharu Sakurai, “ Management Accounting (and other) Lessons from the Japanese, Management Accounting, December 1992, 28-34.

Yutaka Kato, Germain Boer, and Chee Chow, “Target Costing: An Integrative Management Process”, Journal of Cost Management, Spring 1995, 39-51.

Robin Cooper, “Peter Drucker on Japan”, Management Accounting, November 1994, 27-33.

2. ABM and Strategic Cost Management

John Shank, “Strategic Cost Management: New Wine, or Just New Bottles?”, Journal of Management Accounting Research, Fall 1989, 47-65.

Robin Cooper and Robert Kaplan, Profit Priorities from Activity-Based Costing”, Harvard Business Review, May-June 1991, 130-135.

Mark Blaxill, and Thomas Hout, “ The Fallacy of the Overhead Quick Fix,” Harvard Business Review, July-August 1991, 93-101.

John Campi, “It’s Not as Easy as ABC”, Journal of Cost Management, Summer 1992, 5-11.

Peter Turney, “Activity Based Management”, Management Accounting, January 1992, 20-25.

Charles Ames and James Hlavacek, “Vital Truths About Managing Your Costs”, Harvard Business Review, January-February 1990, 140-147.

3. Activity Based Budgeting

Y.T. Mak and Melvin Roush, Flexible Budgeting and Variance Analysis in an Activity Based Costing Environment”, Accounting Horizons, June 1994, 93-103.

Jeffrey Schmidt, “Is It Time to Replace Traditional Budgeting?”, Journal of Accountancy, October 1992, 103-107.

Thomas Stewart, “ Why Budgets Are Bad for Business,” Fortune, June 4, 1991, 118-122.

Gary Mann, “ Reducing Budget Slack,” Journal of Accountancy, August 1988, 179-190.

4. Accounting for Quality and Continuous Improvement (TQM)

Leigh Reid, “ Continuous Improvement Through Process Management”, Management Accounting, September 1992, 37-44.

Thomas Tyson, “ Quality and Profitability: Have Controllers Made the Connection?”,

Management Accounting, November 1987, 38-42.

Peter Turney, “Beyond TQM with Workforce Activty Based Management,” Management Accounting, September 1993, 28-32.

Thomas Johnson, “It’s Time to Stop Over Selling Activity Based Costing Concepts”, Management Accounting, September 1992, 26-35.

Ernst & Young, International Quality Study: Best Practices Report, American Quality Foundation, 1992.

Harper Roehm, Donald Klein, and Joseph Castellano, “Blending Quality Theories for Continous Improvement,” Management Accounting, February 1995, 26-32.

J. Simpson and D. Muthler, “ Quality Costs: Facilitating the Quality Initiative,” Journal of Cost Management, Spring 1987, 25-34.

5. Accounting Support for Re-engineering

Reengineering: Harnessing Creativity and Innovation, Journal of Cost Management, Summer 1994, 49-61.

Daniel Keegan and Susannah Pesci, “Why Not Reengineer the Management Process Itself?”, Journal of Cost Management, Summer 1994, 63-70.

M. R. Ostrenga and R. R. Probst, “ Process Value Analysis: The Missing Link in Cost Management,” Journal of Cost Management, Fall 1992, 4-14.

Michael Hergert and Deigan Morris, “Accounting Data for Value Chain Analysis”, Strategic Management Journal , vol. 10, 1989, 175-188.

6. Activity Based Costing Software Choices

Software For ABC, Management Accounting, April 1994, 62-64.

Thomas Albright, “ Software for Activity Based Management”, Journal of Cost Management, Spring 1995, 6-25.

7. ABC Implementation

Michael Shields and Mark Young, “Behavioral Model for Implementing Cost Management Systems”, Journal of Cost Management, Winter 1989, 17-27.

Steve Player and David Keys, “Lessons From the ABM Battlefield: Getting Off to the Right Start”, Journal of Cost Management, Spring 1995, 26-34.

Henry Johnansson, “Preparing For Accounting System Changes”, Management Accounting, July 1990, 37-41.

Robin Cooper, Robert Kaplan et. al., “From ABC to ABM”, Management Accounting, November 1992, 54-57. (Note: This article sumarizes eight companys’ experiences implementing ABC as presented in Cooper et. al. , From Analysis to Action , IMA, 1992.)

8. Activity Based Costing for the Service Industries

Peter Drucker, The Information Executives Truly Need”, Harvard Business Review, Jan/Feb. 1995 54-62.

W. Rotch, “ Activity Based Costing in the Service Industries,” Journal of Cost Management, Summer 1990, 4-14.

James Quinn, Thomas Doorley and Penny Paquett, “ Beyond Products: Services-Based Strategy”, harvard Business Review, March-April 1990, 58-67.

Gordon Pirron, “As Easy as ABC: Using Activity Based Costing in Service Industries”, The National Public Accountant, February 1993, 22-26.

Yee-Ching Chan, Improving Hospital Cost Accounting with Activity Based Costing”, Health Care Management Review, 1993, 18(1) , 71-77.

George Hanks, “ Rx For Better (Hospital) Management: Critical Success Factors”, Management Accounting, October 1988, 45-49.

9. Activity Based Costing and support for Marketing

John Chalker and Kim Framer, Speeding Up the Price Quote System”, Management Accounting, September 1993, 45-49.

Michael Schiff and Jonathan Schiff, Marketing Cost Analysis for Performance Measurement and Decision Support, Institute of Management Accountants, Montvale NJ, 71pp.

Robert Lewis, “Activity Based Costing for Marketing,” Management Accounting, November 1992, 33-38.

“Contribution Margin Analysis: No Longer Relevant/ Strategic cost Management: The New Paradigm,” Journal Management Accounting Research, Fall 1990, 1-32.

M. O’Guin and S. Rebischke, “ Customer Driven Costs Using Activity Based Costing,” in Handbook of Cost Management, edited by Barry Brinker, (New York: Warren Gorham and Lamont) B5, 1994.

10. Accounting for the Advanced Manufacturing Environment

Raymond Cole and Lee Hales, “ How Monsanto Justified Automation”, Management Accounting, January 1992, 39-43.

Mike Merz and Arlene Hard, “ABC puts accountants on the Design Team at HP,” Management Accounting, September `1993, 22-27.

Robert Howell and Stephen Soucy, “ The New Manufacturing Environment: Major Trends for Management Accounting,” Management Accounting, July 1987.

Debbie Berlant, Reese Browning, and George Foster, “ How Hewlett-Packard Gets Numbers It can Trust”, Harvard Business Review, January-February 1990, 178-183.

Dilep Dhavle, “ Activity Based Costing in Cellular Manufacturing Systems”, Journal of Cost Management, Spring 1993, 13-27.

Horace Harrell, “ Material Variance Analysis and JIT: A New Approach”, Management Accounting, May 1992, 33-38.

11. The Ethics of Managing Earnings

Howard Siers, Enriching the Corporate Ethics Environment, Management Accounting, April 1990,

Anne Rich, Carl Smith, and Paul Mihalek, “Are Corporate Codes of Conduct Effective?”, Management Accounting , September 1990, 34-35.

Curtis Verschoor, “ Accounting Ethics Case Study”, Management Accounting, July 1990, 53-55.

William Bruns, and Kenneth Mercahnt, “ The Dangerous Morality of Managing Earnings”, Management Accounting, August 1990, 22-25.

12 Performance Measurement

Michael Grady, “Performance Measurement: Implementing Strategy”,

Management Accounting, June 1991.

John Dearden, “ Measuring Profit Center Managers”, Harvard Business Review, September-October 1987. 84-88.

Daniel Keegan, Robert Eiler, and Charles Jones, “ Are Your Performance Measures Obsolete?”, Management Accounting, June 1989, 45-50.

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