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LiteratuursuggestiesNaast de auteurs en literatuur die al eerder zijn genoemd, volgen hierna meer tips voor literatuur die u in deze beginfase kunt gebruiken voor het hoofdonderwerp betreffende een moderne MAS. Let erop dat MAS-/CMS-literatuur zich niet eenvoudig in één categorie laat indelen. Het is daarom waarschijnlijk dat ook die literatuur van nut kan zijn die is opgenomen onder de kopjes die niet direct verband houden met het onderwerp van uw onderzoek.?AlgemeenBhimani, A., Horngren, C.T., Datar, S.M. & Foster, G. (2008). Management and cost accounting- Text and Cases. Pearson.Busco, C., Riccaboni, A. & Scapens, R. W. (2006). Accounting for trust and trust for accounting. Management Accounting Research, 17.Burns, J. & Scapens, R.W. (2001). Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11.Drury, C. (2004). Management and cost accounting. Thomson.Horngren, Ch.T., Datar, S.M., Rajan, M.V. (2012). Cost Accounting – a managerial emphasis. Pearson.Johnson, H. Th. & Kaplan, R. S. (1987). Relevance lost: the rise and fall of management accounting. Harvard Business School Press.Riebel, P. (1959). Das rechnen met Einzelkosten und Deckungsbeitr?gen. Zeitschrift für Handelswissenschaftliche Forschung, 11, 213-238.Van der Schroeff, H.J. (1974). ’Kosten en kostprijs’.? Kosmos Amsterdam Antwerpen.Vlotman, F.W. (2001). Doeleinden van management accounting. In: Handboek Management Accounting. Kluwer.Zimmerman, J. (2003). Accounting for decision making and control. New York, McGrawHill.?Activity costingBoons, A.N.A.M., Roberts, H.J.E. & Roozen, F.A. (1992). Contrasting activity based costing with the German/Dutch cost pool method. Management Accounting Research, 3, 97-117.Bromwich, M. & Hong, C. (1999). Activity based costing systems and incremental costs. Management Accounting Research, 10, 39-60.Cagwin, D. & Bouwman, M.J. (2002). The association between activity-based costing and improvement in financial performance. Management Accounting Research, 13.Coenenberg, A.G. & Fischer, Th. (1991). Prozeβkostenrechnung – Strategische Neuorientierung in der Kostenrechnung. Die Betriebswirtschaft, 51, 21-38.Englund, H. & Gerdin, J. (2008). Transferring knowledge across sub-genres of the ABC implementation literature. Management Accounting Research, 19.Homburg, C. (2005). Using relative profits as an alternative to activity-based costing. International Journal of Production Economics, 95, 387-397.Kaplan, R.S. & Anderson, S.R. (2007). Time driven activity-based costing. Harvard Business School Press.Kaplan, R.S. & Cooper, R. (1998). Cost and Effect – using integrated cost systems to drive profitability and performance. Harvard Business School Press.Krumwiede, K. (1998). The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research, 10.Mabberly, J. (1992). Activity based costing in financial institutions. Pitman Publising.Noreen, E. (1991). Conditions under which activity based cost systems provide relevant costs. Management Accounting Research, 3, 159-168.Roozen, F.A. (1993). Specifieke kostencalculatieproblemen bij multiproductondernemingen – een positionering van activity based costing. VU-uitgeverij.Roozen, F.A. (1999). Voorbij aan activity based costing – cost management in een dynamische omgeving. Oratie VU.Schoute, M. (2004). Het gebruik van ABC in middelgrote, Nederlandse productiebedrijven – enkele uitkomsten van empirisch onderzoek. Handboek Management Accounting, 2004.Schoute, M. (2008). Management accounting: de effectiviteit van activity based costing nader beschouwd – recente ontwikkelingen in onderzoek. MCA, 6.Soin, K., Seal W. & Cullen, J. (2002). ABC and organizational change: an institutional perspective. Management Accounting Research, 13, 249-271.Staubus, G.J. (1990). Activity costing: twenty years on. Management Accounting Research, 1, 249-264.Ziegler, H. (1992). Prozeβorientierte Kostenrechnung im Hause Siemens. Betriebswirtschaftliche Forschung und Praxis, 4, 304-318.?Capacity costsBuchheit, S. (2003). Reporting the cost of capacity. Accounting, Organizations & Society, 28, 549-565.IMA. Statement on Management Accounting 4Y, Measuring the cost of Capacity.?Customer profitability en customer valueBlattberg, R.C., Malthouse, E.C. & Neslin, S.A. (2009). Customer lifetime value: empirical generalizations and some conceptual questions. Journal of Interactive Marketing, 157-168.Cardinaels, E. (2004). Customer Profitability Analysis als marketing tool. MCA, 8, 8-12.Gupta, S. (2009). Customer-based valuation. Journal of Interactive Marketing, 23, 169-178.Gupta, S., Hanssens, D., Hardie, B., Kahn, W., Kumar, V., Lin, N., Ravishanker, N. & Sriram, S. (2006). Modeling of customer lifetime value. Journal of Service Research, 9, 139 – 155.Haenlein, M. & Kaplan, A.M. (2009). Unprofitable customers and their management. Business Horizons, 89-97.Lind,J. & Str?msten, T. (2006). When do firms use different kinds of customer accounting? Journal of Business Research, 1257-1266.Ness, J.A., Schroeck, M.J., Letendre, R.A. & Douglas, W.J. (2001). The Role of ABM in Measuring Customer Value I. Strategic Finance, ?March.Ness, J.A., Schroeck, M.J., Letendre, R.A. & Douglas, W.J. (2001). The Role of ABM in Measuring Customer Value II. Strategic Finance: April.Robinson, M.A. (1990). Contribution margin no longer relevant/Strategic cost management: the new paradigm. Journal of management accounting research, 1, 1-32.Terpstra, M. & Verbeeten, F.. (2011). Customer satisfaction: cost driver or value driver? Empirical evidence from the financial services industry. Working paper University of Amsterdam.?KwaliteitskosteninformatieMcCarthy, P.M. & Keefe, T.J. (2000). A Measure of Staff Perceptions of Quality-Oriented Organizational Performance: Initial Development and Internal Consistency. Journal of Quality Management, 4, 185-206.Muusse, F.J. & de With, E. (2002). Kwaliteitsinformatie in de interne berichtgeving. Handboek Management Accounting.Schiffauerova, A. & Thomson, V. (2006). A review of research on cost of quality models and best practices. International Journal of Quality and Reliability Management, 23.Morse, W.J., Roth, H.P. & Poston, K.M. (1987). Measuring, planning and controlling quality Costs. Institute of Management Accountants.?Strategische kostenanalyse en positioneringsanalyseKim, Y.J., Song, J. & Koo, C. (2008). Exploring the effect of strategic positioning on firm performance in the e-business context. International Journal of Information Management, 203-214.Padgett, D., Mulvey, M.S. (2007). Differentiation via technology: strategic positioning of services following the introduction of disruptive technology. Journal of Retailing, 4, 275-391.Robinson, M.A. (1990). Contribution margin no longer relevant/Strategic cost management: the new paradigm. Journal of management accounting research, 1, 1-32.Shank, J. K. & Govindarajan, V. (1989). Strategic cost analysis – the evolution from managerial to strategic accounting. Irwin.Shank, J. K. & Govindarajan, V. (1993). Strategic cost management: the new tool for competitive advantage. The Free Press.?Strategische kostenanalyse? en value-chainanalyseAnderson, S.W. & Dekker, H.C. (2009). Strategic cost management in supply chains. Accounting Horizons, 23, 201-220.Anderson, S.W. & Dekker, H.C. (2009). Strategic cost management in supply chains Part 2: Executional Cost Management. Accounting Horizons, 23, 289-305.Dekker, H.C. (2003). Value chain analysis in interfirm relationships: a field study. Management Accounting Research, 14, 1-23.Robinson, M.A. (1990). Contribution margin no longer relevant/Strategic cost management: the new paradigm. Journal of management accounting research, 1, 1-32.Shank, J. K. & Govindarajan, V. (1989). Strategic cost analysis – the evolution from managerial to strategic accounting. Irwin.Shank, J. K. & Govindarajan, V. (1993). Strategic cost management: the new tool for competitive advantage. The Free Press.?Target costing en life cycle costingDunk, A.S. (2004). Product lifecycle cost analysis: the impact of customer profiling, competitive advantage and the quality of IS information. Management Accounting Research, 15, 401-414.Ellram, L.M. (2006). The implementation of target costing in the US: theory versus practice. Journal of Supply Chain Management, winter, 13 – 26.Ferrin, B.C. & Plank, R.E. (2002). Total cost of ownership models: an exploratory study, Journal of Supply Chain Management, 38, 18-29.Selman, J.R. & Schneider R. (2004). The impact of life cycle cost management on portfolio strategy. Journal of Facility Management, 3, 173-183.?Total cost of ownershipEllram, L.M & Siferd, S.P. (1998). Total cost of ownership: A key concept in strategic cost management decisions. Journal of Business Logistics, 19, 55.Ferrin, B.G. & Plank, R.E.. (2002). Total cost of ownership models: An exploratory study. Journal of Supply Chain Management, 38, 18.Wouters, M., Anderson, J.C. & Wynstra, F. (2005). The adoption of total cost of ownership for sourcing decisions: a structural equations analysis. Accounting, Organizations and Society, 30, 167-91.Zachariassen, F. & Arlbjorn, J.S. (2009). Exploring a differentiated approach to total cost of ownership. Industrial Management & Data Systems, 111, 448-469.?Costing in onderwijs, zorg en andere publieke domeinenBalinksy, W. & Burns, J. (1975). ‘Program Costing in a Community College’. Socio-Economic Planning Sciences,9, 105-109.?Cropper, P. & Cook, R. (2000). ‘Developments: Activity-Based Costing in Universities – Five years on’. Public Money & Management, april-june.Doyle, K. (1994). ‘Some pioneering studies of student costs using the new activity-based costing methodology’. Journal of Institutional Research in Australasia, 3 (2), 40-54.Ellis-Newman, J., Izan, H. & Robinson, P. (1996). ‘Costing support services in universities: An application of activity-based costing’. Journal of Institutional Research in Australasia 5, 75-86.Ellis-Newman, J. & Robinson, P. (1998). ‘The cost of library services: activity-based costing in an Australian academic library’, 373-379.Goddard, A. & Ooi, K. (1998). ‘Activity Based Costing and Central Overhead Cost Allocation in Universities: A Case Study’. Public Money & Management, 18(3), 31-38.Mensah, Y.M. & Werner, R. (2003). ‘Cost efficiency and financial flexibility in institutions of higher education’. Journal of Accounting and Public Policy, 22, 293-323.Pernot, E., Roodhooft, F. & Van den Abbeele, A. (2007). ‘Time-driven activity-based costing for inter-library services: a case study in a university’. The Journal of Academic Librarianship, 33(5), 551-560.Smith, L. & Hughes, K. (2001). ?Activity-Based Costing in the Service Sector: The Buckeye National Bank?. Issues in Accounting Education, 16(3), 381.Yereli, A.N. (2009). ‘Activity-based costing and its application in a Turkish university hospital’. AORN Journal, 89(3), 573-591.Winston, G.C. (1999). ‘The awkward economics of higher education’. The Journal of Economic Perspectives, 13, (1), 13-36.?Accounting Journals Abacus Accounting and Business Research Accounting, Organizations and Society The Accounting Review Behavioral Research in Accounting Contemporary Accounting Research European Accounting Review Journal of Accounting and Economics Journal of Accounting Literature Journal of Accounting Research Journal of Management Accounting Research Management Accounting Research Review of Accounting Studies Non-accounting Journals American Economic Review Academy of Management Journal Academy of Management Review Administrative Science Quarterly Journal of Management Journal of Economic Perspectives Strategic Management Journal Quarterly Journal of Economics ................
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