Review of Management Accounting Research

PART I: CHANGES IN MANAGEMENT ACCOUNTING PERSPECTIVES Organizational Change and the Transformation of the Management Accounting Function; W.Seal & I.Herbert Strategic Management Accounting; M.Tayles Environmental Management Accounting; M.Bennett, S.Schaltegger & D.Zvezdov Accounting for Human Resources Revisited: Insights from the Intellectual Capital Field; R.Roslender The Impact of ERP on Management Accounting: A Review of Literature and Directions for Future Research; A.Kholeif PART II: MANAGEMENT CONTROL AND PERFORMANCE Control, Budgets and Shareholder Value: Shifting Boundaries of Influence; B.Ryan Beyond Budgeting; D.Dugdale & S.R.Lyne Constructing Performance Measurement Packages; M.Jakobsen, F.Mitchell & H.Nørreklit Balanced Scorecard Development: A Review of Literature and Directions for Future Research; M.Abdel-Kader, S.Moufty & E.K.Laitinen PART III: COST MANAGEMENT AND DECISION MAKING The Activity-Based Approach; J.Innes & R.Kouhy Target Costing; I-W.Kim & E.Berry Throughput Accounting; T.Tollington & V.Pilla Management Accounting in Pricing Decisions; E.K.Laitinen Capital Investment Appraisal; E.P.Harris & M.El-Massri PART IV: APPLICATIONS OF MANAGEMENT ACCOUNTING IN SPECIFIC SECTORS Management Accounting and Control Research in Public Organizations; R.Pollanen Review of Management Control Change Research with Special Reference to the Public Sector and Less Developed Countries: A Critical Evaluation; J.Ashraf & S.Uddin Performance Management in Non-Profit Organisations; B.Wadongo & M.Abdel-Kader Inter-Organisational Performance Measurement Practices Between Supply Chain Partners: Issues for the Agri-Food Industry; L.Jack Management Accounting Research in the Hospitality Sector; W.Seal & R.Mattimoe PART V: METHODOLOGICAL ISSUES IN MANAGEMENT ACCOUNTING RESEARCH The Positivistic Approach to Management Accounting: Recent Developments and Future Directions; A.Kholeif Ontological Dependency on Epistemology Strategy: Interpretive Management Accounting Research Revisited; D.Wickramasinghe