Contributors to Volume 2 ....................................... ix
Preface ........................................................ xi
MANAGEMENT ACCOUNTING PRACTICES
1 Managing Costs and Cost Structure throughout the Value
Chain: Research on Strategic Cost Management
Shannon W. Anderson ........................................ 481
2 Target Costing: Uncharted Research Territory
Shahid Ansari, Jan Bell and Hiroshi Okano .................. 507
3 Cost and Profit Driver Research
Rajiv D. Banker and Holly Hanson Johnston .................. 531
4 Analytical Modeling of Cost in Management Accounting
Research
John Christensen and Thomas Hemmer ......................... 557
5 Transfer Pricing: The Implications of Fiscal Compliance
Martine Cools and Clive Emmanuel ........................... 573
6 Budgeting Research: Three Theoretical Perspectives and
Criteria for Selective Integration
Mark Covaleski, John H. Evans III, Joan Luft and Michael
D. Shields ................................................. 587
7 Management Control of the Complex Organization:
Relationships between Management Accounting and
Information Technology
Niels Dechow, Markus Granlund and Jan Mouritsen ............ 625
8 A Review of Activity-Based Costing: Technique,
Implementation, and Consequences
Maurice Gosselin ........................................... 641
9 An Economic Perspective on Transfer Pricing
Robert F. Göx and Ulf Schiller ............................. 673
10 A Review of the Literature on Capital Budgeting and
Investment Appraisal: Past, Present, and Future Musings
Susan F. Haka .............................................. 697
11 Management Accounting and Operations Management:
Understanding the Challenges from Integrated
Manufacturing
Allan Hansen and Jan Mouritsen ............................. 729
12 A Review of Quantitative Research in Management Control
Systems and Strategy
Kim Langfield-Smith ........................................ 753
13 A Review of the Literature on Control and Accountability
Kenneth A. Merchant and David T. Otley ..................... 785
MANAGEMENT ACCOUNTING PRACTICE CONTEXTS
14 Accounting and Control in Health Care: Behavioural,
Organisational, Sociological and Critical Perspectives
Margaret A. Abernethy, Wai Fong Chua, Jennifer Grafton
and Habib Manama ........................................... 805
15 Management Accounting in the Manufacturing Sector:
Managing Costs at the Design and Production Stages
Tony Davila and Marc Wouters ............................... 831
16 Management Accounting and Control in Health Care: An
Economics Perspective
Leslie Eldenburg and Ranjani Krishnan ...................... 859
17 Accounting in an Interorganizational Setting
Håkan Håkansson and Johnny Lind ............................ 885
MANAGEMENT ACCOUNTING AROUND THE WORLD
18 The History of Management Accounting in France, Italy,
Portugal, and Spain
Salvador Carmona ........................................... 905
19 Management Accounting Practices in the People's
Republic of China
Chee W. Chow, Rong-Ruey Duh and Jason Zezhong Xiao ......... 923
20 The Development of Cost and Management Accounting
in Britain
Trevor Boyns and John Richard Edwards ...................... 969
21 Management Accounting Theory and Practice in German-
Speaking Countries
Ralf Ewert and Alfred Wagenhofer .......................... 1035
22 The History of Management Accounting in the U.S.
Richard Fleischman and Thomas Tyson ....................... 1071
23 Development of Cost and Management Accounting Ideas in
the Nordic Countries
Salme Nasi and Carsten Rohde .............................. 1091
24 A History of Japanese Management Accounting
Hiroshi Okano and Tomo Suzuki ............................. 1119
Author Index for Volumes 1 and 2 ............................. 1139
Subject Index for Volumes 1 and 2 ............................ 1187
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