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雷达卡
1.
Ittner, C., and Larcker, D. 2001.
Assessing Empirical Research in Managerial Accounting: A Value-Based Management Perspective. Journal of Accounting and Economics 32: 349-410.
2.
Luft, J. and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28: 169-249.
Van der Stede, Wim A., S. M. Young, and C. Chen 2005. Assessing the Quality of Evidence in Empirical Management Accounting Research: The Case of Survey Studies.
Accounting, Organizations & Society 30: 655-684.
Costing and cost management
4.
Ittner, C. D., Lanen, W. N. and Larcker, D. F. 2002.
The Association Between Activity-Based Costing and Manufacturing Performance. Journal of Accounting Research 40: 711–726.
5.
Kallunki, J., and H. Silvola 2008.
The effect of organizational life cycle stage on the use of activity-based costing, Management Accounting Research 19: 62-79.
6.
Pricing
7.
Balakrishnan, R. and K. Sivaramakrishnan. 2002. A Critical Overview of the Use of Full-Cost Data for Planning and Pricing. Journal of Management Accounting Research 14: 3-31.
8.
Lucas, M., and J. Rafferty, 2008.
Cost analysis for pricing: Exploring the gap between theory and practice.
The British Accounting Review 40: 148-160.
9.
Capital investment
10.
Stein, J. 2003.
Agency, information and corporate investment. Handbook of the Economics of Finance. Constantinides et al. eds., Elsevier Science B.V.
11.
Graham, John R., and Campbell Harvey, 2001. The theory and practice of corporate finance: Evidence from the field, Journal of Financial Economics 60:187-243.
12.
Budgeting and planning
13.
Covaleski, M., J.H. Evans, J. Luft and M.D. Shields. 2003. Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration. Journal of Management Accounting Research 15: 3-50.
14.
Jensen, M. 2003.
Paying people to lie: the truth about the budgeting process.
European Financial Management 9: 379-406.
15.
Performance measurement
16.
Giraud, F., P. Langevin, and C. Mendoza. 2008.
Justice as a rationale for the controllability principle:
A study of managers’ opinions.
Management Accounting Research 19: 32-44.
Nonfinancial measures
19.
Kaplan R., and Norton 2001. Transforming balanced scorecard from performance measurement to strategic management: part I.
Accounting Horizons, 15: 87-104.
20.
Ittner, C. 2008.
Does measuring intangibles for management purposes improve performance?
A review of the evidence.
Accounting and Business Research 38: 261-272.
21.
Managerial labor market
22.
Fama, E. 1980. Agency problems and the theory of the firm.
Journal of Political Economy 88: 288-307.
23.
Effects of managerial incentives
25.
Banker, R.D., S.Y. Lee, G. Potter and D. Srinivasan. 2001. An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan. Journal of Accounting and Economics 30: 315-350.
26.
Industry characteristics and managerial accounting
28.
Sandino, T. 2007.
Introducing the first management control systems: Evidence from the retail sector.
The Accounting Review 82: 265-293
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