British Management Accounting Research: Whence and Whither: Opinions and Recollections

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Amey, 1973

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Armstrong, 1985, ‘Changing management control strategies: the role of competition between accountancy and other organizational professions’, Accounting, Organizations and Society, 10, 129, 10.1016/0361-3682(85)90012-1

Argyris, 1952

Ashby, 1964

Ashton, 1991, ‘Agency theory and contracts of employment’, 106

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Baxter, 1947, ‘Should accountants ignore overheads?’, Accountant

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Bourn, 1994, ‘A long and winding road: the evolution of devolution in universities’, 5

Broadbent, 1999, ‘Comparing schools in the UK and New Zealand: individualizing and socializing accountabilities and some implications for management control’, Management Accounting Research, 10, 339, 10.1006/mare.1999.0113

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Bromwich, 1989

Bromwich, 1994

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Brownell, 1991, ‘Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigations’, Accounting, Organizations and Society, 16, 693, 10.1016/0361-3682(91)90020-F

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Bunce, 1995, ‘Advanced budgeting: a journey to advanced management systems’, Management Accounting Research, 6, 253, 10.1006/mare.1995.1017

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Burns, 1999, ‘Management accounting change in the UK’, Management Accounting, 28

Burns, 2000, ‘Conceptualizing management accounting change: an institutional framework’, Management Accounting Research, 11, 3, 10.1006/mare.1999.0119

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Carsberg, 1975

Chua, 1986, ‘Radical developments in accounting thought’, Accounting Review, 61, 601

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Churchman, 1968

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Dugdale, 1996

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Epstein, 2000

Ezzamel, 1992

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Gambling, 1987, ‘Accounting for rituals’, Accounting, Organizations and Society, 12, 319, 10.1016/0361-3682(87)90021-3

Geddes, S.B. 1995, The Development of Accountancy Education, Training and Research in England, University of Manchester, UK

Gee, 1986

Govindarajan, 1984, ‘Appropriateness of accounting data in performance evaluation: an empirical investigation of environmental uncertainty as an intervening variable’, Accounting, Organizations and Society, 9, 125, 10.1016/0361-3682(84)90002-3

Hedberg, 1978, ‘Designing semi-confusing information systems for organizations in changing environments’, Accounting, Organizations and Society, 3, 47, 10.1016/0361-3682(78)90006-5

Hirst, 1981, ‘Accounting information and the evaluation of subordinate performance: a situational approach’, Accounting Review, 56, 771

Hopper, 1985, ‘Making sense of research into the organizational and social aspects of management accounting: a review of its underlying assumptions’, Journal of Management Studies, 22, 429, 10.1111/j.1467-6486.1985.tb00007.x

Hopper, 1987, ‘Accounting for accounting: towards the development of a dialectical view’, Accounting, Organizations and Society, 12, 437, 10.1016/0361-3682(87)90030-4

Hopper, 1991, ‘Cost accounting, controlling labour and the rise of conglomerates’, Accounting, Organizations and Society, 16, 405, 10.1016/0361-3682(91)90037-F

Hopwood, 1972, ‘An empirical study of the role of accounting data in performance evaluation’, Journal of Accounting Research, 10, 156, 10.2307/2489870

Hopwood, 1973

Hopwood, 1974

Hopwood, 1974, ‘Leadership climate and the use of accounting data in performance evaluation’, Accounting Review, 485

Hopwood, 1987, ‘The archaeology of accounting systems’, Accounting, Organizations and Society, 12, 207, 10.1016/0361-3682(87)90038-9

Hoskin, 1986, ‘Accounting and the examination: a genealogy of disciplinary power’, Accounting, Organizations and Society, 11, 105, 10.1016/0361-3682(86)90027-9

ICAEW, 1966

Innes, 1990

Innes, 1995, ‘A survey of activity-based costing in the UK’s largest companies’, Management Accounting Research, 6, 137, 10.1006/mare.1995.1008

Innes, 2000, ‘Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results’, Management Accounting Research, 11, 349, 10.1006/mare.2000.0135

Jazayeri, 1999, ‘Management accounting within world class manufacturing: a case study’, Management Accounting Research, 10, 263, 10.1006/mare.1999.0106

Johnson, 1987

Jones, 1995

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Lapsley, 1992, ‘User needs and financial reporting: a comparative study of local authorities and the national health service’, Financial Accountability and Management, 8, 281, 10.1111/j.1468-0408.1992.tb00219.x

Llewellyn, 1993, ‘Linking cost with quality in health and social care: new challenges for management accounting’, Financial Accountability and Management, 9, 177, 10.1111/j.1468-0408.1993.tb00106.x

Loft, 1986, ‘Towards a critical understanding of accounting: the case of cost accounting in the UK, 1914–1925’, Accounting, Organizations and Society, 11, 137, 10.1016/0361-3682(86)90028-0

Lowe, 1983

Macintosh, 1981, ‘A contextual model of information systems’, Accounting, Organizations and Society, 6, 39, 10.1016/0361-3682(81)90021-0

McSweeney, 1990, ‘Value for money auditing: some observations on its origins and theory’, 294

Merchant, 1981, ‘The design of the corporate budgeting system: influences on managerial behavior and performance’, Accounting Review, 56, 813

Miller, 1987, ‘Accounting and the construction of the governable person’, Accounting, Organizations and Society, 12, 235, 10.1016/0361-3682(87)90039-0

Miller, 1993, ‘Accounting expertise and the politics of the product: economic citizenship and modes of corporate governance’, Accounting, Organizations and Society, 18, 187, 10.1016/0361-3682(93)90033-3

Mitchell, 1997, ‘Market pressures and the development of costing practice: the emergence of uniform costing in the UK printing industry’, Management Accounting Research, 8, 75, 10.1006/mare.1996.0034

Ogden, 1995, ‘Transforming frameworks of accountability: the case of water privatization’, Accounting, Organizations and Society, 20, 193, 10.1016/0361-3682(95)95745-I

O’Hanlon, 1991, ‘The relationship in time between annual accounting returns and annual stock market returns in the UK’, Journal of Business Finance and Accounting, 18, 305, 10.1111/j.1468-5957.1991.tb00596.x

O’Hanlon, 1992, ‘Market recognition of differences in earnings persistence: UK evidence’, Journal of Business Finance and Accounting, 19, 625, 10.1111/j.1468-5957.1992.tb00648.x

Onsi, 1973, ‘Factor analysis of behavioral variables affecting budgetary slack’, Accounting Review, 535

Otley, 1978, ‘Budget use and managerial performance’, Journal of Accounting Research, 16, 122, 10.2307/2490414

Otley, 1980, ‘The contingency theory of management accounting: achievement and prognosis’, Accounting, Organizations and Society, 5, 413, 10.1016/0361-3682(80)90040-9

Otley, 1994, ‘Management control in contemporary organizations: towards a wider framework’, Management Accounting Research, 5, 289, 10.1006/mare.1994.1018

Otley, 1999, ‘Performance management: a framework for management control systems research’, Management Accounting Research, 10, 363, 10.1006/mare.1999.0115

Otley, 2000, ‘Budgetary criteria in performance evaluation: a critical appraisal using new evidence’, Accounting, Organizations and Society, 25, 483, 10.1016/S0361-3682(98)00031-2

Parker, 1969

Parker, 1981, ‘The study of accounting history’, 279

Pope, 1992, ‘Differential information, the variability of UK stock returns, and earnings announcements’, Journal of Business Finance and Accounting, 19, 603, 10.1111/j.1468-5957.1992.tb00647.x

Power, 1991, ‘Auditing and environmental expertise: between protest and professionalisation’, Accounting, Auditing and Accountability, 4, 30, 10.1108/09513579110141751

Preston, 1986, ‘Interactions and arrangements in the process of informing’, Accounting, Organizations and Society, 11, 521, 10.1016/0361-3682(86)90034-6

Pugh, 1976

Roberts, 1985, ‘Accounting systems and systems of accountability—understanding accounting practices in their organizational contexts’, Accounting Organizations and Society, 10, 443, 10.1016/0361-3682(85)90005-4

Scapens, 1984, ‘Management accounting: a survey paper’, 15

Scapens, 1999, ‘Broadening the scope of management accounting: from a micro-economic to a broader business perspective’

Scapens, 1994, ‘The development of overhead recovery models at the university of manchester’, 55

Simmonds, 1981, ‘Strategic management accounting’, Management Accounting, 59, 26

Simon, 1954

Simons, 1995, ‘Control in an age of empowerment’, Harvard Business Review, 80

Solomons, 1965

Solomons, 1968, ‘The historical development of costing’

Solomons, 1952

Stark, 1997, ‘The impact of irreversibility, uncertainty and timing options on deprival valuations and the detection of monopoly profit’, Accounting and Business Research, 28, 40, 10.1080/00014788.1997.9728898

Stark, 1992, ‘On the practical importance of systematic error in conditional IRRs’, Journal of Business Finance and Accounting, 19, 407, 10.1111/j.1468-5957.1992.tb00632.x

Strong, 1993, ‘The explanatory power of earnings for stock returns’, Accounting Review, 68, 385

Tomkins, 1975, ‘Residual income: a rebuttal of professor amey’s arguments’, Journal of Business Finance and Accounting, 2, 161, 10.1111/j.1468-5957.1975.tb00930.x

Tomkins, 1983, ‘The everyday accountant and researching his reality’, Accounting, Organizations and Society, 8, 361, 10.1016/0361-3682(83)90049-1

Tomkins, 1991

Walker, 1997, ‘Clean surplus accounting models and market based accounting research: a review’, Accounting and Business Research, 27, 341, 10.1080/00014788.1997.9729559

Walker, 1994

Williams, 2000, ‘From shareholder value to present day capitalism’, Economy and Society, 29, 1, 10.1080/030851400360532

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Woodward, 1965