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  • Business Analytics and Management Accounting
    This is a summary of Appelbaum, Kogan, Vasarhelyi and Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting.
  • Descriptive Theory of Management Accounting
    Summary of Tiessen and Waterhouse. 1983. Towards a descriptive theory of management accounting.
  • The Innovation of Time-driven ABC
    Summary of Kaplan and Anderson, 2007. The Innovatin of Time-driven activity-based costing.
  • How do you Motivate Employees? Herzberg
    Summary of Herzberg's classic article on motivation, or more specifically Herzberg's motivation-hygiene theory.
  • COSO ERM 2016
    This is a brief summary of the COSO 2016 Enterprise Risk Management Exposure Draft.
  • Comparing the Practices of U.S. and Japanese Companies
    This section includes a summary of Martin, Schelb, Snyder, and Sparling. 1992. Comparing the practices of U.S. and Japanese companies.
  • Plan for Obtaining CMA and CPA
    This is a note on Hargadon and Fuller. 2010. Take less - and earn more.
  • CMA Exam History
    Summary of VanZante. 2010. IMA's professional certification program has changed.
  • IMA Salary Calculators 2010-2018
    Summary of the IMA Salary Calculators from the 2010-2018 salary surveys.
  • IMA 2010 Accounting Salary Survey
    This is a note on Schiffel, Smith and Schroeder. 2011. IMA 2010 Salary Survey.
  • The New Two Part CMA Exam 2010
    This is a note on Brausch and Whitney. 2009. CMA: The quest for increasing value.
  • Lifetime Present Value of CMA based on age when obtained
    This is a Krippel and Mitchell. 2011. What's your CMA worth? We show you how to estimate the lifetime value of the certification.
  • Balanced Scorecard Foundation for Strategic Management of IS
    Summary of Martinsons, Davison and Tse. 1999. The balanced scorecard: A foundation for the strategic management of information systems.
  • Performance Analysis with SPC, ABCM and REA Database Systems
    Summary of Martin, J. R. 1998. Expanding the perspective of performance analysis to include the concepts of SPC, ABCM and REA database systems.
  • Managing E-Retailing with ABC
    Summary of Zeller. 2000. Measuring and managing e-retailing with activity-based costing.
  • The Third Wave Breaks on the Shores of Accounting
    Summary of Elliott. 1992. The third wave breaks on the shores of accounting.
  • Putting the Enterprise into the Enterprise System
    Summary of Davenport. 1998. Putting the enterprise into the enterprise system.
  • Managing Information Technology
    Summary of Bensaou and Earl. 1998. The right mind-set for managing information technology.
  • What is Business Intelligence?
    Summary of Williams. 2011. 5 Barriers to BI success and how to overcome them.
  • Accounting Doctoral Shortage
    This is summary provides a discussion of the various dimensions of the accounting faculty shortage issue, including links to summaries and notes on several related articles.
  • Corporate Social Responsibility Reporting
    Summary of Jones and Jonas. 2011. Corporate social responsibility reporting: The growing need for input from the accounting profession.
  • Why Good Accountants do Bad Audits
    Summary of Bazerman, Loewenstein and Moore. 2002. Why good accountants do bad audits.
  • Activity-Based Costing: Why its tried and how it succeeds
    Summary of Krumwiede. 1998. ABC: Why it's tried and how it succeeds.
  • Budgetary Slack and Managerial Short-term Orientation
    Summary of Van der Stede. 2000. The relationship between two consequences of budgetary controls.
  • Customer Accounting
    Summary of Guilding and McManus. 2002. The incidence, perceived merit and antecedents of customer accounting.
  • Consequences of Customization on Accounting System Design
    Summary of Bouwens and Abernethy. 2000. The consequences of customization on management accounting system design.
  • Do Different Cost Systems make a Difference?
    Summary of Hughes and Gjerde. 2003. Do different cost systems make a difference?
  • Financial Information and Quality Management
    Summary of Sjoblom. 1998. Financial information and quality management - Is there a role for accountants?
  • Knowledge Sharing: U.S. vs China
    Summary of Chow, Deng and Ho. 2000. The openness of knowledge sharing within organizations.
  • Performance Measurement and Rewards in JIT
    Summary of Fullerton. 2003. Performance measurement and reward systems in JIT and non-JIT firms.
  • Performance Measures and Incentives in JIT
    Summary of Fullerton and McWatters. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation.
  • Nonfinancial Performance Measures
    Summary of Stivers, Covin, Hall and Smalt. 1998. How nonfinancial performance measures are used.
  • Organic Models of Control in JIT Firms
    Summary of Kalagnanam and Lindsay. 1998. The use of organic models of control in JIT firms.
  • Organizational Controls: Japan vs. U.S.
    Summary of Chow, Kato and Merchant. 1996. The use of organizational controls: A Japan vs. U.S. comparison.
  • Performance Measurement and Managerial Teams
    Summary of Scott and Tiessen. 1999. Performance measurement and managerial teams.
  • Predicting Change in Management Accounting
    Summary of Libby and Waterhouse. 1996. Predicting change in management accounting systems.
  • Quality Strategy and Organization Performance
    This is a note on Ittner and Larcker. 1997. Quality strategy, strategic control systems, and organizational performance.
  • Budgets and Strategic Change
    Summary of Abernethy and Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study.
  • Strategic Priorities and Management Accounting
    Summary of Chenhall and Langfield-Smith. 1998. The relationship between strategic priorities, management techniques and management accounting.
  • Why do firms Outsource Internal Auditing?
    Summary of Widener and Selto. 1999. Management control systems and boundaries of the firm: Why do firms outsource internal auditing activities?
  • MAP Committee definition of Management Accounting
    Summary of National Association of Accountants. 1981. MAP committee promulgates definition of management accounting.
  • Humorous Research Terminology
    This is a Note on Ingram. 1987. Editor's comments - Humorous Research Terminology.
  • Accounting Theory by Hendriksen
    This is a list of the contents in Hendriksen, E. S. 1977. Accounting Theory. 3rd. ed. Richard D. Irwin, Inc.
  • Accounting Theories of Organizations
    Summary of Covaleski and Aiken. 1986. Accounting theories of organizations: Some preliminary considerations.
  • Modern Accounting Theory
    List of the contents of Modern Accounting Theory edited by Morton Backer, 1966.
  • Accounting Postulates
    This is a note on Moonitz. 1961 The Basic Postulates of Accounting.
  • What's wrong with Management Accounting?
    Summary of Van der Merwe. 2007. Management accounting philosophy I: Gaping holes in our foundation.
  • Restoration of management accounting
    Summary of Van der Merwe. 2007. Management accounting philosophy II: The cornerstones of restoration.
  • Redesigning Cost Systems
    Summary of Cheatham and Cheatham. 1996. Redesigning cost systems: Is standard costing obsolete?.
  • Enhanced Cost Models in Variance Analysis
    Summary of Wing. 2000. Using enhanced cost models in variance analysis for better control and decision making.
  • Homogenous cost pools
    This is an illustration of how activity cost pools are combined into homogenous cost pools.
  • Implementing Activity-Based Costing
    Summary of Cooper. 1990. Implementing an activity-based cost system.
  • Managing healthcare costs and value
    Summary of Kaplan, Porter and Frigo 2017. Managing healthcare costs and value.
  • Measuring the costs of resource usage
    Summary of Cooper and Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage.
  • Time-driven ABC
    Summary of Kaplan and Anderson, 2004. Time-driven activity-based costing.
  • Time-driven ABC applied to health care
    Summary of Kaplan and Porter, 2011. Time-driven activity-based costing applied to health care.
  • Strategy to fix health care
    This is a summary of Porter and Lee. 2013. The strategy that will fix health care.
  • It's not as easy as ABC
    Summary of Campi. 1992. It’s not as easy as ABC.
  • Using ABC to become ABM
    Summary of Cokins. 1999. Using ABC to become ABM.
  • Notes to those considering an Accounting Ph.D.
    This is some notes and comments for those considering an Accounting Ph.D.
  • Death of the Teacher-Scholar
    Summary of McNair and Richards. 2008. Unintended consequences: Death of the teacher-scholar.
  • What it Means to be an Accounting Professor
    Summary of Beyer, Herrmann, Meek and Rapley. 2010. What it means to be an accounting professor.
  • Culture-based Ethical Conflicts
    Summary of Cohen, Pant and Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms.
  • Simons' Levers of Control
    This is a short description of Simons' Five Levers of Control and their relationship to the Balanced Scorecard.
  • The Balanced Scorecard: Translating Strategy into Action
    Summary of Kaplan and Norton. 1996. The Balanced Scorecard: Translating Strategy into Action.
  • The Strategy Focused Organization
    Summary of Kaplan and Norton. 2001. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment.
  • A Rhetorical Analysis of The Balanced Scorecard
    Summary of Norreklit 2003. The balanced scorecard: What is the score? A rhetorical analysis.
  • Lean Performance Management Metrics
    Summary of Schonberger. 2008. Lean performance management (Metrics don't add up).
  • Accounting and Culture 1986
    Summary of Cushing. 1987. Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association.
  • Four biological systems
    Summary of Beard, A. 2017. If you know how the brain works, you can reach anyone.
  • Humans Are Underrated
    This is a note about Geoff Colvin's 2015 book Humans Are Underatted: What High Achievers know that Brilliant Machines never will.
  • The God Delusion
    This is a note about Richard Dawkins 2008 Book The God Delusion.
  • What is The Tipping Point?
    Summary of The Tipping Point?
  • Benchmarking and Management Accounting
    Summary of Elnathan, Lin and Young. 1996. Benchmarking and management accounting: A framework for research.
  • Benchmarking with ABCM
    Summary of Coburn, Grove and Fukami. 1995. Benchmarking with ABCM.
  • Can Benchmarking Give You a Competitive Edge?
    Summary of Murray, Zimmermann and Flaherty. 1997. Can benchmarking give you a competitive edge?
  • Tailored, not Benchmarked
    Summary of Campbell. 1999. Tailored, not benchmarked: A fresh look at corporate planning.
  • Activity-Based Planning and Budgeting
    Summary of Sandison, Hansen and Torok. 2003. Activity-based planning and budgeting: A new approach.
  • Corporate Budgeting is Broken - How to Fix it
    Summary of Jensen. 2001. Corporate budgeting is broken - Let's fix it.
  • The Effects of Budget-Based Incentive Compensation
    Summary of Walker and Johnson. 1999. The effects of a budget-based incentive compensation scheme on the budgeting behavior of managers.
  • Freed from the Budget
    Summary of Banham. 2012. Freed from the budget.
  • Accounting Performance Measures: Dead End or New Beginning?
    Summary of Otley and Fakiolas. 2000. Reliance on accounting performance measures: Dead end or new beginning.
  • Design and Effects of Control Systems
    Summary of Shields, Deng and Kato. 2000. The design and effects of control systems: Tests of direct-and indirect-effects.
  • Who Needs Budgets?
    Summary of Hope and Frazer. 2003. Who needs budgets?
  • Cost Management Behavioral Model
    Summary of Shields and Young. 1989. A behavioral model for implementing cost management systems.
  • Church's 1931 View of Overhead
    Summary of Church 1995. Overhead: The cost of production preparedness. Reprint of Hamilton Church's 1931 article.
  • Gantt's View of Production and Costs 1994 (1915)
    Summary of Gantt. 1994. The relation between production and costs. A presentation Gantt made in 1915.
  • How to account for idle capacity costs
    Summary of Greer. 1966. Anyone for widgets?
  • Evaluating Projects with Explicit Cost Dynamics
    This is a note on Yu-Lee and Haun. 2006. Create bullet-proof value propositions.
  • Use of Practical Capacity for Better Decisions
    Summary of Debruine and Sopariwala. 1994. The use of practical capacity for better management decisions.
  • Who's Accounting for the Cost of Capacity?
    Summary of Brausch and Taylor. 1997. Who is accounting for the cost of capacity?
  • Competitive Strategy: Chapter 15
    Summary of Porter. 1980. Competitive Strategy. Chapter 15: Capacity Expansion.
  • Competitive Strategy: Chapter 16
    Summary of Porter. 1980. Competitive Strategy. Chapter 16: Entry into New Businesses.
  • The Shaky Foundations of Capital Budgeting
    Summary of Gold. 1976. The Shaky Foundations of Capital Budgeting.
  • Shareholder Value and Strategic Choices
    Summary of Fera. 1997. Using shareholder value to evaluate strategic choices.
  • Financial Shenanigans
    Summary of Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks &Fraud in Financial Reports.
  • Do New Performance Measures Measure UP?
    Summary of Clinton and Chen. 1998. Do new performance measures measure up?.
  • Innovations in Performance Measurement
    Summary of Ittner and Larcker. 1998. Innovations in performance measurement: Trends and research implications.
  • Sharpening the Intangibles Edge
    Summary of Lev. 2004. Sharpening the intangibles edge.
  • What is the Earnings Game?
    Summary of Collingwood. 2001. The earnings game: Everyone plays, nobody wins.
  • Which Performance Measure is Best?
    Summary of Jalbert and Landry. 2003. Which performance measurement is best for your company? EVA, Trading Stocks, Balanced Scorecard.
  • Case Research in Management Accounting
    Summary of Keating. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting.
  • Education for Judgment
    This page provides the contents and partial summary of the book Education for Judgment: The Artistry of Discussion Leadership.
  • Identity Theft
    Summary of Rubenking. 2004. IDentity theft: What, me worry?
  • Start-up using cryptocurrency
    This is a note about Gregg. 2017. Start-ups embrace cryptocurrency to raise needed capital. The Washington Post (December 4): A13.
  • New and Old Ways to Spend and Pay
    Summary of new and old ways to spend and pay.
  • Change Management and ABM
    Summary of Beynon 1992. Change management as a platform for activity-based management.
  • Change management, risk and strategy
    Summary of Malone and Mouritsen 2014. Change management, risk, transition, and strategy.
  • Change Without Pain
    Summary of Abrahamson. 2000. Change without pain.
  • Changing the Way We Change
    Summary of Pascale, Millemann and Gioja. 1997. Changing the way we change.
  • Management Control Systems and Strategy
    Summary of Langfield-Smith, K. 1997. Management control systems and strategy: A critical review.
  • Cracking the Code of Change
    This is a summary of Beer and Nohria. 2000. Cracking the code of change.
  • Enerprise Risk Management and Strategy
    Summary of Shenkir and Walker 2006 Enterprise risk management and the strategy-risk-focused organizaion.
  • Risk Heat Maps
    This is summary of McKay, S. CGMA tools: How to communicate risks using a heat map.
  • How to Kill Creativity
    Summary of Amabile. 1998. How to kill creativity: Keep doing what you're doing.
  • Managing Risks
    Summary of Kaplan and Mikes. 2012. Managing risks: A new framework.
  • Mobilizing Change through Control of Intangibles
    Summary of Johanson, Martensson and Skoog. 2001. Mobilizing change through the management control of intangibles.
  • Scenario Planning
    Summary of Schenario Planning: Navigating through today's uncertain world.
  • The Anxiety of Learning
    Summary of Coutu, D. L. 2002. The anxiety of learning. Harvard Business Review.
  • The Perils of the Imitation Age
    Summary of Bonabeau 2004. The perils of the imitation age.
  • The Process Audit
    Summary of Hammer. 2007. The process audit.
  • Why Good Companies Go Bad
    Summary of Sull. 1999. Why good companies go bad.
  • Why Major Change Programs Fail
    Summary of Rafii and Carr. 1997. Why major change programs fail: An integrative analysis.
  • Will You Survive the Services Revolution?
    Summary of Karmarkar. 2004. Will you survive the services revolution?
  • How to Negotiate with the Chinese
    Summary of Graham and Lam. 2003. The Chinese negotiation.
  • The science of antiscience thinking
    This is a summary of Kenrick, Cohen, Neuberg and Cialdini. 2018. The science of antiscience thinking. Scientific American (July): 36-41.
  • Management Control System Design
    Summary of Chenhall, R. H. 2003. Management control system design within its organizational context: Findings from contingency-based research.
  • Management Accounting Systems and Contingency Theory
    Summary of Macy and Arunachalam 1995. Management accounting systems and contingency theory: In search of effective systems.
  • Organizational Theory Contributions to Management Accounting
    Summary of Covaleski, Dirsmith and Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories.
  • Organization Design and Accounting Performance Evaluation
    Summary of Kaplan and Mackey. 1992. An Examination of the association between organizational design factors and the use of accounting information.
  • ABM for Continuous Improvement
    Summary of Greenwood and Reeve. 1992. Activity-based cost management for continuous improvement: A process design framework.
  • Managing Costs through Complexity Reduction
    Summary of Swenson. 1998. Managing costs through complexity reduction at Carrier Corporation.
  • Beyond Toyota
    Summary of Womack and Jones. 1996. Beyond Toyota: How to root out waste and pursue perfection.
  • How to apply Lean Principles to Knowledge Work
    Summary of Staats and Upton. 2011. Lean knowledge work: The Toyota principles can also be effective in operations involving judgment.
  • The Lean Service Machine
    Summary of Swank. 2003. The lean service machine.
  • Kaizen: The Key to Japan's Competitive Success
    Summary of Imai. 1986. Kaizen: The Key To Japan's Competitive Success.
  • Blending Quality Theories
    Summary of Roehm, Klein and Castellano. 1995. Blending quality theories for continuous improvement.
  • Control in an Age of Empowerment
    Summary of Simons. 1995. Control in an age of empowerment.
  • Control in a Teamwork Environment
    Summary of Towry. 2003. Control in a teamwork environment - The impact of social ties on the effectiveness of mutual monitoring contracts.
  • Explaining Management Control Structure
    Summary of Spekle. 2001. Explaining management control structure variety: A transaction cost economics perspective.
  • Control, Expectations, Knowledge, and Culture
    Summary of Sunder. 2002. Management control, expectations, common knowledge, and culture.
  • SPC Enhances Budgeting and Standard Costing
    Summary of Roehm, Weinstein, and Castellano. 2000. Management control systems: How SPC enhances budgeting and standard costing.
  • The Social Construction of Management Control Systems
    Summary of Neimark and Tinker. 1986. The social construction of management control systems.
  • Management Accounting: A Controversial Issues Approach
    Summary of Martin. 1994. A controversial issues approach to enhance management accounting education.
  • Coming up short on NonFinancial Performance Measurement
    Summary of Ittner and Larcker. 2003. Coming up short on nonfinancial performance measurement.
  • Throughput Accounting vs. Activity-Based Costing
    Summary of Corbett 2000. Throughput accounting and activity-based costing: The driving factors behind each methodology.
  • Conjectures on managerial accounting research
    Summary of Zimmerman. 2001. Conjectures regarding empirical managerial accounting research.
  • It's Time to Stop Overselling Activity-Based Concepts
    Summary of Johnson. 1992. It’s Time To Stop Overselling Activity-Based Concepts.
  • Clark's Studies in The Economics of Overhead Costs
    Summary of Frank. 1990. Back to the future: A retrospective view of J. Maurice Clark's Studies In The Economics of Overhead Costs.
  • Allocating overhead to divisional units
    Summary of Greer 1968. The chop suey caper.
  • German versus U.S. Cost Management
    Summary of Keys and van der Merwe. 1999. German vs. U.S. cost management.
  • Interorganizational Costing Part 2
    Summary of Cooper and Slagmulder. 2003. Interorganizational costing, Part 2.
  • Earnings Management Views
    Summary of Dechow and Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators.
  • Red-Flagging the White Collar Criminal
    Summary of Romney, M. B., W. S. Albrecht and D. J. Cherrington. 1980. Red-flagging the white collar criminal.
  • Earnings Management Literature Review
    Summary of Healy and Wahlen. 1999. A review of the earnings management literature.
  • Customer Profitability Analysis
    Summary of Foster, Gupta and Sjoblom. 1996. Customer profitability analysis: Challenges and new directions.
  • Distribution Channel Profitability
    Summary of Manning. 1995. Distribution channel profitability.
  • Data Mining: Finding Patterns in Customer Behavior
    This is a note about Roberts-Witt. 2002. Data mining: What lies beneath?
  • Intro to Data Analysis
    This is summary of An introduction to data analysis for auditors and accountants.
  • A Legitimate Concern with Fairness
    Summary of Williams. 1987. The legitimate concern with fairness.
  • Self Test on Strategic Leadership
    This is a note on Schoemaker, Krupp and Howland. 2013. Strategic leadership: The essential skills.
  • Performance Evaluation and the Analytic Hierarchy Process
    Summary of Chan and Lynn. 1991. Performance evaluation and the analytic hierarchy process.
  • Why should Executives Care about Management Theory?
    Summary of Christensen and Raynor. 2003. Why hard-nosed executives should care about management theory.
  • Deming's The New Economics
    Summary of Deming, W. E. 1993. The New Economics For Industry, Government & Education.
  • A Thinking Roadmap
    This is a note about Pratt & Whitney Rocketdyne's A Thinking Roadmap.
  • What is EVA, and how can it help your company?
    This summary provides a description of Economic Value Added and Market Value Added including uses and criticisms.
  • What is the best financial performance measure?
    Summary of Bacidore, Boquist, Milbourn and Thakor. 1997. The search for the best financial performance measure.
  • Creating Shared Value
    This is a summary of Porter and Kramer. 2011. Creating shared value: How to reinvent capitalism and unleash a wave of innovation and growth.
  • The World is Flat
    This is a short summary of Friedman's book The world is Flat.. and a critical analysis of the book by Aronica and Ramdoo.
  • 200 Years of Economic Development in 4 minutes
    This is a note about Hans Rosling Graphically illustrates 200 years of Economic Development in 4 Minutes.
  • Stock Market Indicators
    This is a note about Blackman. 2003. Where's the market headed?
  • The Future of Capitalism Chapters 1-2
    This is a summary of Chapters 1-2 of Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World.
  • The Distribution of Wealth
    This is a note about a Harvard Business Review article, Wealth happens related to income inequality.
  • Do Schools Kill Creativity?
    This is a note (and link) about Sir Ken Robinson: Do Schools Kill Creativity? TEDTalks YouTube Video.
  • Is grad school worth the investment?
    Summary of Simon. 2011. R.O.I. Is grad school worth the investment?.
  • Managers Not MBAs
    This is a note about Mintzberg's Managers Not MBAs.
  • The Master's as the new Bachelor's
    Summary of Pappano. 2011. The Master's as the new Bachelor's.
  • Pathways Commission on Higher Education
    Summary of The Pathways Commission. 2012. Charting a National Strategy for the Next Generation of Accountants.
  • What is the Purpose of Higher Education?
    Summary of Eastman. 2002. What higher education is for.
  • Evaluating Faculty Based on Student Opinions
    This is an adaptation of Martin. 1998. Evaluating faculty based on student opinions: Problems, implications and recommendations.
  • Who needs Harvard?
    This is a note on Kamenetz. 2009. Who needs Harvard? Free online courses, Wiki universities, and Facebook-style tutoring networks.
  • Direct and indirect costs for internet companies
    Summary of Gordon and Loeb. 2001. Distinguishing between direct and indirect costs is crucial for internet companies
  • Interorganizational Costing Part 1
    Summary of Cooper and Slagmulder. 2003. Interorganizational costing, Part 1.
  • A Guide to Smart Business Experiments
    This is a summary of Anderson and Simester. 2011. A Step-by-Step Guide to Smart Business Experiments. Harvard Business Review.
  • Smart Business Experiments
    This is a summary of Davenport. 2009. How to Design Smart Business Experiments Harvard Business Review.
  • The Discipline of Business Experimentation
    This is a summary of Thomke and Manzi. 2014. The discipline of business experimentation. Harvard Business Review.
  • The Power of Online Experiments
    This is a summary of Kohavi and Thomke. 2017. The surprising power of online experiments: Getting the most out of A/B and other controlled tests. Harvard Business Review.
  • Is Gainsharing the Wave of the Future?
    Summary of Imberman. 1995. Is gainsharing the wave of the future?
  • Six Dangerous Myths About Pay
    Summary of Pfeffer. 1998. Six dangerous myths about pay.
  • Goldratt's Necessary But Not Sufficient
    Summary of Goldratt, Schragenheim and Ptak. 2000. Necessary But Not Sufficient.
  • Bringing the Environment Down to Earth
    Summary of Reinhardt. 1999. Bringing the environment down to earth.
  • Costing for Manufacturing Wastes
    Summary of Bayou and Nachtman. 1992. Costing for manufacturing wastes.
  • Environmental Compliance Costs
    Summary of Hammer and Stinson. 1995. Managerial accounting and environmental compliance costs.
  • Environmental Cost Management
    Summary of Boer, Curtin and Hoyt. 1998. Environmental cost management.
  • Greening with EVA
    Summary of Epstein and Young. 1999. Greening with EVA.
  • Management and Reporting of Environmental Liabilities
    Summary of Lawrence and Cerf. 1995. Management and reporting of environmental liabilities.
  • Profit Beyond Measure by Johnson and Broms
    Summary of Profit Beyond Measure by Johnson and Broms.
  • Quality Control and Environmental Costs
    Summary of Hughes and Willis. 1995. How quality control concepts can reduce environmental expenditures.
  • Sustainability and Lean Operations
    Summary of Johnson. 2006. Sustainability and Lean Operations.
  • A Field Study of Nonfinancial Performance Measurement
    Summary of Lanen. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement.
  • Workplace-Ethics Quiz
    This is a workplace ethics quiz that appeared in the Wall Street Journal in 1999.
  • Hollow Accounting Ethics?
    Summary of Waddock. 2005. Hollow men and women at the helm ... Hollow accounting ethics?.
  • Make Your Values Mean Something
    This is a note about Lencioni's 2002 Harvard Business Review article, Make your values mean something.
  • Automating the Balanced Scorecard
    Summary of Silk. 1998. Automating the balanced scorecard.
  • Expectancy Theory - Managers' Motivation
    Summary of Snead. 1991. An application of expectancy theory to examine managers' motivation to utilize a decision support system.
  • Effects of Monetary Incentives on Performance
    Summary of Bonner and Sprinkle. 2002. The effects of monetary incentives on effort and task performance.
  • Expectancy Theory and JIT
    Summary of Griffin and Harrell. 1991. An empirical examination of managers' motivation to implement just-in-time procedures.
  • Expert Systems Update
    This is a note on Ege and Sullivan. 1990. Expert systems update.
  • Making the Case for Ethnographic Accounting Research
    Summary of Jonsson and Macintosh. 1997. CATS, RATS, and EARS: Making the case for ethnographic accounting research.
  • Innovation Action Research
    Summary of Kaplan. 1998. Innovation action research: Creating new management theory and practice.
  • Measuring Manufacturing Performance
    Summary of Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research.
  • Standards for Field Research in Management Accounting
    Summary of Atkinson and Shaffir. 1998. Standards for field research in management accounting.
  • Realizing the Richness of Field Research
    Summary of Accounting and organizations: Realizing the richness of field research.
  • Investment Justification Issues
    Summary of Engwall. 1989. Investment justification issues.
  • Capital Investment
    Summary of Howell and Soucy. 1987. Capital investment in the new manufacturing environment.
  • Auditing JIT Implementations for Hidden Costs
    Summary of Crusoe, Schmelzle, Buttross. 1999. Auditing JIT Implementations.
  • Managing Our Way to Economic Decline
    Summary of Hayes and Abernathy. 1980 and 2007. Managing our way to economic decline.
  • IMA Managerial Costing Conceptual Framework
    Summary of the Draft Report on IMA's 2012 Conceptual Framework for Managerial Costing.
  • Feminist Economic Theory
    Summary of Reiter. 1994. Beyond economic man: Lessons for behavioral research in accounting.
  • Activity-Based Costing at General Motors
    Summary of Anderson. 1995. A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors.
  • Historical Review of Management Accounting Systems
    Summary of Johnson. 1983. The search for gain in markets and firms: A review of the historical emergence of management accounting systems.
  • The Evolution of Management Accounting
    Summary of Kaplan, R. S. 1984. The evolution of management accounting.
  • Customer Satisfaction Evaluation
    Summary of Bledsoe and Ingram. 1997. Customer satisfaction through performance evaluation.
  • Strategic Alignment and Scorecards
    Summary of Fonvielle and Carr. 2001. Gaining strategic alignment: Making scorecards work.
  • German Cost Accounting
    Summary of Sharman. 2003. Bring on German cost accounting.
  • Gaining Control with Resource Consumption Accounting
    Summary of Keys and van der Merwe. 2002. Gaining effective organizational control with RCA.
  • German Cost Management Systems
    Summary of Gaiser. 1997. German cost management systems.
  • Applying ABC to Healthcare
    Summary of West and West. 1997. Applying ABC to healthcare.
  • Effect of Measurement Alternatives
    Summary of Sedatole. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties.
  • Using TOC to Cure Healthcare
    Summary of Kershaw. 2000. Using TOC to ‘cure’ healthcare problems.
  • Just-in-time delivery comes to knowledge management
    Summary of Davenport and Glaser. 2002. Just-in-time delivery comes to knowledge management.
  • Why we Spend too much on Health Care
    Summary of Bast, Rue and Wesbury 1993. Why we spend too much on Health Care and what we can do about it.
  • Anthony's Reminiscences about Management Accounting
    Summary of Anthony. 1989. Reminiscences about management accounting.
  • Cost Management: Frederick Taylor to the Present
    Summary of Cooper. 2000. Cost management: From Frederick Taylor to the present.
  • Assessing Empirical Research in Managerial Accounting
    Summary of Ittner and Larcker. 2001. Assessing empirical research in managerial accounting: A value-based management perspective.
  • Management Accounting - Past, Present and Future
    Summary of Flamholtz, E. G. 1992. Relevance regained: Management accounting - Past, present and future.
  • Horngren's Reflections on Cost and Management Accounting
    Summary of summary of Horngren. 1989. Cost and management accounting: Yesterday, and today.
  • Management Pioneers
    This is a note about Wren and Hay. 1977. Management historians and business historians: Differing perceptions of pioneer contributors.
  • Managerial Cost Accounting: Present and Future
    Summary of Shillinglaw, G. 1989. Managerial cost accounting: Present and future. Journal of Management Accounting Research (1): 33-46.
  • Why Incentive Plans Cannot Work
    Summary of Kohn. 1993. Why incentive plans cannot work.
  • McGregor's Theory X and Theory Y
    This is a note about McGregor. 1957. The human side of enterprise.
  • How to Motivate Your Problem People
    Summary of Nicholson. 2003. How to motivate your problem people.
  • Type Z Organization
    This is a note about Ouchi and Jaeger. 1978. Type Z organization: Stability in the midst of mobility.
  • Moving Baseline Model
    Summary of Sinason, D. H. 1991. A dynamic model for present value capital expenditure analysis.
  • Japanese Management Accounting - Hidden Edge
    Summary of Hiromoto. 1988. Another Hidden Edge: Japanese Management Accounting.
  • Can Japan Compete?
    This is a note about the Book by Porter, Sakakibara and Takeuchi. 2000. Can Japan Compete?
  • Toyota's Production System DNA
    Summary of Spear and Bowen. 1999. Decoding the DNA of the Toyota production system.
  • Learning to Lead at Toyota
    Summary of Spear. 2004. Learning to lead at Toyota.
  • Finding the Missing Pieces in Japanese Cost Management
    Summary of Cooper and Raiborn. 1995. Finding the missing pieces in Japanese cost management systems.
  • Accounting Lessons from the Japanese
    Summary of Howell and Sakurai. 1992. Management Accounting (and other) lessons from the Japanese.
  • What is The Toyota Production System?
    This is a summary of The Toyota Production System.
  • Reinterpreting the Japanese Economic Miracle
    Summary of Crawford. 1998. Reinterpreting the Japanese economic miracle.
  • Why Japanese Factories Work
    This is an summary of Hayes. 1981. Why Japanese factories work.
  • Lean Fundamentals
    This is summary of Kapanowski, G. 2016. Lean fundamentals for accountants. Cost Management.
  • Controlling JIT II
    Summary of Borthick, Bowen, and Sullivan. 1998. Controlling JIT II.
  • Lean Company vs. Lean Enterprise?
    Summary of Womack and Jones. 1994. From lean production to the lean enterprise.
  • Management Accounting and Knowledge Management
    Summary of Birkett 1995. Management accounting and knowledge management.
  • What's New about Modern Manufacturing?
    Summary of Boer and Jeter. 1993. What's new about modern manufacturing?
  • What are Disney's Management Secrets?
    Summary of the The Disney Way and provides a disucssion of Disney's Core Concepts and Management Principles.
  • The Living Company
    Summary of De Geus, A. 1999. The living company.
  • Firing Up the Front Line
    Summary of Katzenbach and Santamaria. 1999. Firing up the front line.
  • What's a Business For?
    Summary of Handy. 2002. What's a business for?
  • The Effect of Just-in-Time on Management Accounting
    Summary of Swenson and Cassidy. 1993. The effect of JIT on management accounting.
  • Unleash the power of lean accounting
    Summary of Brosnahan. 2008. Unleash the power of lean accounting.
  • Lean management reporting
    This is summary of Pickering. 2017. Implementing lean management reporting in lean enterprises.
  • To Become Lean, Shed Accounting
    Summary of Johnson. 2006. Lean accounting: To become lean, shed accounting.
  • Management accounting system problems in context of Lean
    Summary of Kristensen and Israelsen 2012. Management accounting system problems in context of lean: Development of a proposed solution.
  • Lean Assessment Process
    Summary of Goodson. 2002. Read a plant fast.
  • Faculty Familiarity with Lean Enterprise Concepts
    Summary of Castellano and Burrows. 2011. Relevance lost: The practice/classroom gap.
  • Value Stream Management for Lean Companies (1)
    Summary of Baggaley and Maskell. 2003. Value stream management for lean companies, Part I.
  • Games-based learning
    Summary of Huber. 2016. Work less, play more... Get results: Achieve gamification success...
  • Sears Employee-Customer-Profit Chain
    Summary of Rucci, Kirn and Quinn. 1998. The employee-customer-profit chain at Sears.
  • Visualizations that really work
    Summary of Berinato. 2016. Visualizations that really work.
  • Cosourcing in Manufacturing (1)
    Summary of Clinton and Del Vecchio. 2002. Cosourcing in manufacturing.
  • The Management Theory Jungle
    Summary of Koontz. 1961. The management theory jungle.
  • why Business Models Matter
    Summary of Magretta. 2002. Why business models matter. <i
  • Drucker on Managing Oneself
    Summary of Drucker. 2005. Managing oneself.
  • How to Add Ram to Old Laptop Computer
    This is a note about adding ram to an old computer.
  • How to Play to Your Strengths
    Summary of Roberts, Spreitzer, Dutton, Quinn, Heaphy and Barker. 2005. How to play to your strengths.
  • Managing Yourself and Reaching your potential
    This is a Kaplan. 2008. Managing yourself: Reaching your potential.
  • Oral communication apprehension
    Summary of Oral communication apprehension in beginning accounting majors: An exploratory study.
  • The Best Advice I Ever Got
    Summary of Wademan. 2005. The best advice I ever got.
  • Creating New Market Space: The Value Curve
    Summary of Kim and Mauborgne. 1999. Creating new market space.
  • Organigraphs: Drawing How Companies Really Work
    Summary of Mintzberg and Van der Heyden. 1999. Organigraphs: Drawing how companies really work.
  • The Ambidextrous Organization
    Summary of O'Reilly and Tushman. 2004. The ambidextrous organization.
  • Measuring the Cost of Ownership
    Summary of Carr and Ittner. 1992. Measuring the cost of ownership.
  • Overcoming the Stovepipe Organization
    Summary of Dolk and Euske. 1994. Model integration: Overcoming the stovepipe organization.
  • Reengineering Work: Don't Automate, Obliterate
    Summary of Hammer. 1990. Reengineering work: Don't automate, obliterate.
  • Strategy, Structure, and Activity-based Costing
    Summary of Gosselin. 1997. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing.
  • Virtual Integration at Dell
    Summary of Magretta. 1998. The power of virtual integration: An interview with Dell Computer’s Michael Dell.
  • Performance Management Systems Framework
    Summary of Ferreira and Otley. 2009. The design and use of performance management systems: An extended framework for analysis.
  • 5 key principles of corporate performance management
    This is a note on Paladino. 2007. 5 key principles of corporate performance management.
  • Assumption-based metrics alternative to the balanced scorecard
    Note about Apgar. 2011. Assumption-based metrics: Recipe for success. Presented as an alternative to the balanced scorecard.
  • Balanced Scorecard People versus Financial Numbers People
    This is a note on Kurtzman. 1997. Is your company off course? Now you can find out why.
  • Intangibles and Accounting Classifications
    Summary of Grojer. 2001. Intangibles and accounting classifications: In search of a classification strategy.
  • Measurement Network vs. Balanced Scorecard
    Summary of Reilly and Reilly. 2000. Using a measure network to understand and deliver value.
  • House of Trump House of Putin
    This is a note about Craig Unger's book, House of Trump House of Putin: The untold story of Donald Trump and the Russian Mafia..
  • America: These are your choices
    Summary of ten questions related to the most critical choices for America.
  • What is a Republican?
    Summary of the Republican viewpoint.
  • What is an American?
    Summary of What is an American?
  • Strategic Activity Cost for Pricing
    Summary of Thurston, Keleman and MacArthur. 2000. Providing strategic activity cost information: Cost for pricing.
  • Toyota Integrates Product Development
    Summary of Sobek, Liker and Ward. 1998. Another look at how Toyota integrates product development.
  • Process Cost Management
    This is a summary of Greenwood and Reeve. 1994. Process cost management.
  • The Superefficient Company
    Summary of Hammer. 2001. The superefficient company.
  • Link Manufacturing Process and PLC
    Summary of Hayes and Wheelwright. 1979. Link manufacturing process and product life cycles.
  • The Info-Tech Productivity Paradox
    Summary of Dehning, Dow and Stratopoulos. 2003. The Info-Tech productivity paradox dissected and tested.
  • Relationships in Productivity Accounting
    Summary of Hayzen and Reeve. 2000. Examining the relationships in productivity accounting.
  • Why productivity increases don't improve profits
    Summary of Yu-Lee. 2003. Don't miss the bottom line with productivity increases.
  • Agile Project Management?
    This is a summary of El-Wakeel. 2019. Agile project management in analytics.
  • Designing Quality into Products
    Summary of Anderson and Sedatole. 1998. Designing quality into products: The use of accounting data in new product development.
  • Estimating Hidden Quality Costs with Quality Loss Functions
    Summary of Kim and Liao. 1994. Estimating hidden quality costs with quality loss functions.
  • GE Takes Six Sigma Beyond the Bottom Line
    Summary of Lucier and Seshadri. 2001. GE takes six sigma beyond the bottom line.
  • Is 99% an Acceptable Level of Conformance Quality?
    This is a note related to Gabel. 1991. Is 99.9% (conformance quality) good enough?
  • Measuring Quality Costs
    Summary of Morse, W. J. 1983. Measuring quality costs. Cost and Management (July-August): 16-20.
  • What is a Quality Loss Function?
    Summary of Albright and Roth. 1994. Managing quality through the quality loss function.
  • Commentary on Johnson and Kaplan's Relevance Lost
    Summary of Noreen. 1987. Commentary on Johnson and Kaplan’s Relevance Lost.
  • The Decline of Cost Management
    Summary of Johnson. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting.
  • Academic Cost Accounting 1920-1950
    Summary of Vollmers. 1996. Academic cost accounting from 1920-1950: Alive and well.
  • Activity Based Information for Management Accounting
    Summary of Johnson. 1988. Activity based information: A blueprint for world class management accounting.
  • Beyond Product Costing
    Summary of Johnson, H. T. 1990. Beyond product costing: A challenge to cost management's conventional wisdom.
  • Management Accounting in the 21st Century
    Summary of Johnson, H. T. 1995. Management accounting in the 21st century.
  • A Global Perspective for Management Accounting Education
    Summary of Johnson. 1989. Professors, customers, and value: Bringing a global perspective to management accounting education.
  • Relevance Regained
    Summary of of Relevance Regained: From Top-Down Control to Bottom-Up Empowerment.
  • Profit Beyond Measure Graphics and Notes
    This page provides some graphic illustrations to support the summary of Johnson and Broms Profit Beyond Measure.
  • Frontiers of Management Accounting Research
    Summary of Foster and Young. 1997. Frontiers of management accounting research.
  • 1990s Research in Management Accounting
    Summary of Shields. 1997. Research in Management Accounting by North Americans in the 1990s.
  • Mapping Management Accounting for Theory-Consistent Research
    Summary of Luft and Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research.
  • New Directions in Management Accounting Research
    Summary of Atkinson, et.al 1997. New directions in management accounting research.
  • Relate Management Accounting Research to Managerial Work
    Summary of Jonsson. 1998. Relate management accounting research to managerial work!
  • Research Opportunities in Management Accounting
    Summary of Kaplan. 1993. Research opportunities in management accounting.
  • The Case for Multiple Research Methods
    Summary of Birnberg, Shields and Young. 1990. The case for multiple methods in empirical management accounting research.
  • Responsibility Redefined
    Summary of McNair and Carr 1994. Responsibility redefined: Changing concepts of accounting-based control.
  • Traditional versus Activity-Based Responsibility Accounting
    Summary of McNair. 1990. Interdependence and control: Traditional vs. activity-based responsibility accounting.
  • Accounting for Second Life
    Summary of Johnson and Middleton. 2008. Accounting for second life.
  • The Fairyland of Second Life
    Summary of Kaplan and Haenlein. 2009. The fairyland of Second Life: About virtual social worlds and how to use them.
  • Code Blue Note
    This is a a Note about the book Code Blue, a novel on managed care.
  • How ABC Changed the Post Office
    Summary of Carter, Sedaghat and Williams. 1998. How ABC changed the post office.
  • Activity-Based Costing in the Service Sector
    This summary provides a discussion of how Activity-Based Costing is used in service environments.
  • Accounting for Quality with Nonfinancial Measures
    Summary of Kettering. 2001. Accounting for quality with nonfinancial measures: A simple no-cost program for the small company.
  • Small Business Retirement Plans
    This is summary of Williams 2018. Help small businesses choose the right employee retirement plans.</h1
  • Applying the Balanced Scorecard to Small Companies
    Summary of Chow, Haddad, and Williamson. 1997. Applying the balanced scorecard to small companies.
  • Legitimate Concern with Fairness Comment
    Summary of Pallot. 1991. The legitimate concern with fairness: A comment.
  • SASB Pathway to Sustainability Reporting
    Summary of SASB: A Pathway to Sustainability Reporting in the United States.
  • Social Accounting Past and Future
    This is a Note about Estes. 1992. Social accounting past and future: Should the profession lead, follow - or just get out of the way?
  • Social Accounting Past and Future 2
    Summary of Estes. 1992. Social accounting past and future: Should the profession lead, follow - or just get out of the way?
  • The evolution of sustainability reporting
    Summary of English and Schooley. 2014. The evolution of sustainability reporting.
  • Expanding your app-titude
    This is list of apps and links from the 12 2015 issues of the Journal of Accountancy.
  • ABC and Standard Costing
    Summary of Stammerjohan. 2001. Better information through the marriage of ABC and traditional standard costing techniques.
  • Operational Performance in a Throughput World
    Summary of Westra, Srikanth and Kane. 1996. Measuring operational performance in a throughput world.
  • Applications of Control Charts
    Summary of Walter, Higgins and Roth. 1990. Applications of control charts.
  • Applications of SPC for Financial Management
    Summary of Reeve and Philpot. 1988. Applications of statistical process control for financial management.
  • Building a Better Budget
    Summary of Francis and Gerwels. 1989. Building a better budget.
  • Controlling Quality
    Summary of Albright and Roth. 1993. Controlling quality on a multidimensional level.
  • Understanding Variation
    Summary of Nolan and Provost. 1990. Understanding Variation.
  • Corporate Strategy
    This is a summary of Porter. 1987. From competitive advantage to corporate strategy. Harvard Business Review
  • Blue Ocean Strategy
    This is a summary of Kim and Mauborgne. 2004. Blue ocean strategy. <i
  • How Strategy Shapes Structure
    This is a summary of Kim and Mauborgne 2009. How strategy shapes structure <em
  • Red Ocean Traps
    This is a summary of Kim and Mauborgne 2015. Red Ocean Traps <em
  • Chart Your Company's Future - The Strategy Canvas
    Summary of Kim, W. C. and R. Mauborgne. 2002. Charting your company's future. Harvard Business Review (June): 77-83.
  • A strategic principle
    This is a summary of Gadiesh and Gilbert. 2001. Transforming corner-office strategy into frontline action.
  • HBR's 10 Must Reads on Strategy
    This is a summary of Harvard Business Review. 2011. HBR's 10 Must Reads on Strategy. Harvard Business Press.
  • Learning by Doing: Strategic Thinking
    Summary of Christensen 1997. Making strategy: Learning by doing.
  • Reinventing your business model
    This is a summary of Johnson, Christensen and Kagemann. 2008. Reinventing your business model. Harvard Business Review.
  • Product Value Analysis over the Product Life Cycle
    Summary of Clinton and Graves. 1999. Product value analysis: Strategic analysis over the entire product life cycle.
  • Strategy, Culture and International Business Units
    Summary of O'Clock and Devine. 2003. The role of strategy and culture in the performance evaluation of international strategic business units.
  • Strategy and the Internet
    Summary of Porter. 2001. Strategy and the internet.
  • Strategy as a Portfolio of Real Options
    Summary of Luehrman. 1998. Strategy as a portfolio of real options.
  • Strategy as Ecology
    Summary of Iansiti and Levien. 2004. Strategy as ecology.
  • Value innovation: The strategic logic of high growth
    Summary of Kim and Mauborgne. 1997. Value innovation: The strategic logic of high growth.
  • Information Systems Design using ABC and TOC
    Summary of Campbell, Brewer and Mills. 1997. Designing an Information System Using Activity-Based Costing and the Theory of Constraints.
  • Senge's Fifth Discipline 1990
    This is an partial outline of Senge, P. M. 1990. The Fifth Discipline: The Art and Practice of the Learning Organization.
  • Teaching Business as a System
    Summary of Castellano, Young and Roehm. 2002. Teaching business as a system.
  • Activity-Based Costing and Japanese Cost Management
    Summary of Lee, Jacob and Ulinski. 1994. Activity-based costing and Japanese cost management techniques: A comparison.
  • German Cost Management Systems Part 2
    Summary of Gaiser. 1997. German cost management systems (Part 2).
  • Integrating Target Costing and ABC
    Summary of Cokins, G. 2002. Integrating target costing and ABC.
  • How a Japanese Auto Maker Reduces Costs
    Summary of Monden and Lee. 1993. How a Japanese auto maker reduces costs.
  • Target Costing and How to Use it
    Summary of Sakurai, M. 1989. Target costing and how to use it.
  • Does Teaming Pay Off?
    Summary of Wisner and Feist. 2001. Does teaming pay off?
  • A Field Study of ABC Model Development
    Summary of Anderson, Hesford and Young. 2002. Factors influencing the performance of activity based costing teams.
  • Why Product Development Needs Management Accountants
    Summary of Hertenstein and Platt. 1998. Why product development teams need management accountants.
  • Business IT: Rent of Buy?
    Summary of Clyman. 2004. Business IT: Rent or buy? Many companies are outsourcing IT duties to third parties and reaping benefits.
  • The Haystack Syndrome
    This is a ummary of Goldratt. 1990. The Haystack Syndrome: Sifting Information Out of the Data Ocean.
  • What is the Theory of Constraints?
    Summary of Goldratt's book What is this thing called the theory of constraints and how should it be implemented?.
  • Value Chain Analysis
    Summary of Donelan and Kaplan. 1998. Value Chain Analysis: A Strategic Approach to Cost Management.
  • Reconfiguring the Value Chain
    Summary of Carr, Lawler and Shank. 2002. Reconfiguring the value chain: Levi's personal pair.
  • AACSB International 2013, 2015, 2016, and 2017 Salary Survey Reports
    Note about Accounting Faculty Salaries in the AACSB 2013, 2015, 2017 and 2018 Salary Reports.
  • Life Cycle Management
    Summary of Life cycle management: An integrated approach to managing investments.
  • An Alternative Measurement of Quality Costs
    Summary of Albright and Roth. 1992. The measurement of quality costs: An alternative paradigm.
  • A Multicontribution Activity-Based Income Statement
    Summary of Ali. 1994. A multicontribution activity-based income statement.
  • Anthony's Framework for Planning and Control Systems
    Summary of Anthony. 1964. Framework for analysis.
  • Implementing New Knowledge - Activity-Based-Costing
    Summary of Argyris and Kaplan. 1994. Implementing new knowledge: The case of activity-based costing.
  • Life Cycle Cost Concepts
    Summary of Artto. 1994. Life cycle cost concepts and methodologies.
  • TOC versus CM for Product Mix
    Summary of Atwater and Gagne. 1997. The theory of constraints versus contribution margin analysis for product mix decisions.
  • Value Stream Management for Lean Companies (2)
    Summary of Baggaley and Maskell. 2003. Value stream management for lean companies, Part II.
  • The Effects of Monetary Incentives in an Assembly Task
    Summary of Bailey, Brown and Cocco. 1998. The effects of monetary incentives on worker learning and performance in an assembly task.
  • Reporting Manufacturing Performance to Workers
    Summary of Banker, Potter and Schroeder. 1993. Reporting manufacturing performance measures to workers.
  • Using ABC to Enhance Throughput Accounting
    Summary of Baxendale and Raju. 2004. Using ABC to enhance throughput accounting.
  • How Business Schools Lost Their Way
    This is a summary of Bennis and Toole. 2005. How business schools lost their way.
  • Birnberg's Retrospective on Management Accounting
    Summary of Birnberg, J. G. 1992. Managerial accounting: Yet another retrospective.
  • Non-traditional Accounting Doctorates
    Summary of Bishop, Boyle, Clune and Hermanson. 2012. A different model for doctoral education in accounting and auditing.
  • Swarm Intelligence Applied to Business
    Summary of Bonabeau and Meyer. 2001. Swarm intelligence: A whole new way to think about business.
  • The Accounting Doctoral Shortage
    Summary of Boyle, Carpenter, Hermanson and Mensah. 2013. The accounting doctorate shortage: Opportunities for practitioners.
  • Feature Costing: Beyond ABC
    Summary of Brimson. 1998. Feature costing: Beyond ABC.
  • Information and Managers: A Field Study
    Summary of Bruns and McKinnon. 1993. Information and managers: A field study.
  • 17 Sustainable Development Goals
    This is a summary of Busco, Fiori, Frigo and Riccaboni. 2017. Sustainable development goals: Integrating sustainability initiatives with long-term value creation.
  • Can Cost Control and Quality Care Coexist?
    Summary of Caltrider, Pattison and Richardson. 1995. Can cost control and quality care coexist?
  • What's Wrong with Strategy?
    Summary of Campbell and Alexander. 1997. What's wrong with strategy?
  • ABC and the Theory of Constraints
    Summary of Campbell. 1995. Steeling time with ABC or TOC.
  • Behavioral Assumptions of Management Accounting
    This is a note on Caplan. 1966. Behavioral assumptions of management accounting.
  • How Xerox Sustains the Cost of Quality
    Summary of Carr. 1995. How Xerox sustains the cost of quality.
  • The Behavior of Quality Costs
    Summary of Carr and Ponemon. 1994. The behavior of quality costs: Clarifying the confusion.
  • Performance Appraisal
    Summary of Carson, Cardy and Dobbins. 1991. Performance Appraisal as Effective Management or Deadly Management Disease.
  • Why aren't more Investments Profitable?
    Summary of Cherry. 1993. Why aren’t more investments profitable?.
  • Resource consumption accounting cost management system
    Summary of Clinton and Keys. Resource consumption accounting: The next generation of cost management systems.
  • JIT and the Balanced Scorecard
    Summary of Clinton and Ko-Cheng. 1997. JIT and the Balanced Scorecard.
  • Cosourcing in Manufacturing (2)
    Summary of Clinton and Del Vecchio. 2002. Cosourcing in manufacturing - Just in time.
  • Integrating ABC, TOC, and Financial Reporting
    Summary of Coate and Frey. 1999. Integrating ABC, TOC, and financial reporting.
  • Applying Six Sigma and Lean Concepts to a Medical Practice
    This is a note about Cohen, F. 2011. Improving processes in your (medical) practice.
  • Impact of Accounting on Profits: U.S. vs. Japan
    Summary of Cooke. 1993. The impact of accounting principles on profits: The US versus Japan.
  • ABM and the Lean Enterprise
    Summary of Cooper. 1996. Activity-based management and the lean enterprise.
  • The Promise and Peril of Integrated Cost Systems
    Summary of Cooper and Kaplan. 1998. The promise - and peril - of integrated cost systems.
  • The Promise and Peril of Integrated Cost Systems 2
    This is summary 2 of Cooper and Kaplan. 1998. The promise and peril of integrated cost systems.
  • Improving Profitability with Life Cycle Costing
    Summary of Czyzewski and Hull. 1991. Improving profitability with life cycle costing.
  • How Lean Accounting promotes Lean
    This is summary of De Luca. 2018. How lean accounting promotes lean in the organization.
  • The Tools of Just-In-Time
    Summary of DeLuzio. 1993. The tools of just-in-time.
  • Management Accounting in a JIT Environment
    Summary of Deluzio. 1993. Management Accounting in a Just-In-Time Environment.
  • Improve Internal Reporting with ABC & TOC
    Summary of Demmy and Talbott. 1998. Improve internal reporting with ABC and TOC.
  • Can Japanese methods be applied in the west?
    Summary of Dillon. 1990. Can Japanese methods be applied in the western workplace?.
  • Drucker on the Emerging Theory of Manufacturing
    Summary of Drucker. 1990. The emerging theory of manufacturing.
  • How Chrysler Created an American Keiretsu
    Summary of Dyer. 1996. How Chrysler created an American keiretsu.
  • Causal-Based Accounting
    Summary of Edersheim and Vanderbosch. 1991. How to make accounting count: Causal-based accounting.
  • Investment Evaluation Methodologies
    Summary of Engwall. 1988. Investment evaluation methodologies.
  • Cost/Benefit Analysis for Investment Justification
    Summary of Engwall. 1988. Cost/benefit analysis.
  • The Balanced Scorecard and the Tableau de Bord
    Summary of Epstein and Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action.
  • Quality Costs Trade-off
    Summary of Fargher and Morse 1998. Quality costs: Planning the trade-off between prevention and appraisal activities.
  • Implementing ABC and Balanced Scorecard
    This is a note on Forsythe, Bunch and Burton. 1999. Implementing ABC and the balanced scorecard at a publishing house.
  • Cost Accounting and JIT
    Summary of Foster and Horngren. 1987. Cost accounting and cost management in a JIT environment.
  • Customer Profitability Analysis Challenges
    Summary 2 of Foster, Gupta and Sjoblom. 1996. Customer Profitability Analysis: Challenges and New Directions.
  • Measuring the Success of Activity-Based Cost Management
    Summary of Foster and Swenson. 1997. Measuring the success of activity-based cost management and its determinants.
  • ROI of an Accounting PhD
    Summary of Gary, Denison and Bouillon. 2011. Can obtaining an accounting Ph.D. provide a positive financial return?
  • Six Capitals
    Summary of a Review of Gleeson-White, J. 2015. Six Capitals, or Can Accountants Save the Planet?: Rethinking Capitalism for the Twenty-First Century.
  • From Cost World to Throughput World
    This is a outline of Goldratt. 1992. From cost world to throughput world
  • Small World of Management Accounting Practices
    Summary of Granlund and Lukka. 1998. It's a small world of management accounting practices.
  • The Accounting PhD Shortage
    Summary of Grasso. 2008. The accounting Ph.D. shortage: Crisis or opportunity?
  • Constraint-based Profitability Analysis
    Summary of Hall, Galambos and Karlsson. 1997. Constraint-based profitability analysis.
  • Dynamics of Process-Product Life Cycles
    Summary of Hayes and Wheelwright. 1979. The dynamics of process-product life cycles.
  • How the Quest for Efficiency Corroded the Market
    Summary of Healy and Palepu. 2003. How the quest for efficiency corroded the market.
  • Investment Justification
    Summary of Heard. 1996. Investment justification: The cost justification charade.
  • Changing Performance Measures at Caterpillar
    Summary of Hendricks, Defreitas and Walker. 1996. Changing performance measures at Caterpillar
  • The Case Against Direct Costing
    Summary of Hepworth. 1954. Direct costing - The case against.
  • Restoring Relevance of Management Accounting
    Summary of Hiromoto. 1991. Restoring the relevance of management accounting.
  • ABC vs TOC
    Summary of Holmen. 1995. ABC vs. TOC: Its a matter of time.
  • SPC, Budgeting and Standard Costing
    Summary of Holmes and Hurley. 2003. How SPC enhances budgeting and standard costing.
  • Hopwood's on Zimmerman's Critique
    Summary of Hopwood. 2002. If only there were simple solutions, but there aren't: Some reflections on Zimmerman's critique.
  • Management Accounting Research in a Changing World
    Summary of Hopwood. 2008. Management accounting research in a changing world.
  • Linking BSC Measures to Size and Market Factors
    Summary of Hoque and James. 2000. Linking the balanced scorecard measures to size and market factors.
  • Customer Profitability is critical
    Summary of Howell and Soucy. 1990. Customer profitability: As critical as product profitability.
  • Integrating ABC and TOC
    Summary of Huang. 1999. The integration of activity-based costing and the theory of constraints.
  • Using Drum-Buffer-Rope Scheduling rather than JIT
    Summary of Huff. 2001. Using drum-buffer-rope scheduling rather than just-in-time production.
  • Managerial Accounting Research Response to Zimmerman
    Summary of Ittner and Larcker. 2002. Empirical managerial accounting research: Are we just describing management consulting practice?
  • Performance Measures and Balanced Scorecard
    This is a Note on Ittner, Larcker and Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard.
  • The Activity-Based cost hierarchy and Profitability
    Summary of Ittner, Larcker and Randall. 1997. The activity-based cost hierarchy, production policies and firm profitability.
  • Effects of Goal Structures
    Summary of Johnson, et. al. 1981. Effects of cooperative, competitive, and individualistic goal structures on achievement.
  • A Global System Growing itself to Death
    Summary of Johnson 2012 A global system growing itself to death and what we can do about it.
  • Variation, Management, and W. Edwards Deming
    This is a note on Joiner and Gaudard. 1990. Variation, management, and W. Edwards Deming.
  • The ABC Bandwagon
    Summary of Jones and Dugdale. 2002. The ABC bandwagon and the juggernaut of modernity.
  • The Transformative Business Model
    Summary of Kavadias, Ladas and Loch. 2016. The transformative business model: How to tell if you have one. Harvard Business Review (October): 90-98.
  • Scoring a Whole in One
    Table of contents for Baker 1999. Scoring a Whole in One: People in Enterprise Playing in Concert.
  • The Myth of an Afterlife
    This is a note about, and contents of the book by Martin and Augustine. 2015 The Myth of an Afterlife.
  • Contents of Routledge Companion to Cost Management
    This is a the contents of the Routledge Companion to Cost Management.
  • Religious Affliations 1972-2018
    This is a summary Monahan, N. and S. Ahmed. 2018. There are now as many Americans who claim no religion as there are evangelicals and Catholics.
  • Does Deming Management Philosophy work in the US?
    Summary of Yoshida. 1989. Deming management philosophy: Does it work in the US as well as in Japan?
  • Learning from the Japanese
    This is an outline of Takeuchi. 1981. Productivity: Learning from the Japanese.
  • Dynamic Performance Measures
    Summary of Tatikonda and Tatikonda. 1998. We need dynamic performance measures.
  • Balanced Scorecard Measures
    Summary of Kaplan and Norton. 1992. The balanced scorecard - Measures that drive performance.
  • Putting the Balanced Scorecard to Work
    Summary of Kaplan and Norton. 1993. Putting the balanced scorecard to work.
  • Balanced Scorecard as a Strategic Management System
    Summary of Kaplan and Norton. 1996. Using the balanced scorecard as a strategic management system.
  • Why Business needs a Balanced Scorecard?
    Summary of Kaplan and Norton. 1997. Why does business need a balanced scorecard?
  • Transforming the Balanced Scorecard
    Summary of Kaplan and Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I.
  • Transforming the Balanced Scorecard Part II
    Summary of Kaplan and Norton. 2001. Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II.
  • Capital Investment Decisions and the Balanced Scorecard
    This is a Lyons, Gumbus and Bellhouse. 2003. Aligning capital investment decisions with the balanced scorecard.
  • Strategy and Society
    This is summary of Porter and Kramer. 2006. Strategy and Society: The link between competitive advantage and corporate social responsibility.
  • Dysfunctional Consequences
    Summary of Ridgway. 1956. Dysfunctional consequences of performance measurements.
  • Constructive Approach to Management Accounting Research
    Summary of Kasanen, Lukka and Siitonen. 1993. The constructive approach in management accounting.
  • Decision Tree Approach to the Decision Process
    This is a note on Mock. 1972. A decision tree approach to the methodological decision process.
  • Trouble with your Strategy?
    Summary of Kaplan and Norton. 2000. Having trouble with your strategy? Then map it.
  • Measuring the Strategic Readiness of Intangible Assets
    Summary of Kaplan and Norton. 2004. Measuring the strategic readiness of intangible assets.
  • Four broad strategic styles
    This is a note about Reeves, Love and Tillmanns. 2012. Your strategy needs a strategy.
  • Theory of Constraints versus Management Accounting
    Summary of Louderback and Patterson. 1996. Theory of constraints versus traditional management accounting.
  • CVP Analysis and TOC
    Summary of Luther and O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints.
  • Synchronous Manufacturing
    Summary of Rezaee and Elmore. 1997. Synchronous manufacturing: Putting the goal to work.
  • Introduction to TOC
    Summary of Ruhl. 1996. An Introduction to the Theory of Constraints.
  • Accounting Faculty Status and Trends 1993-2004
    This is a note on Leslie. 2008. Accounting Faculty in U.S. Colleges and Universities: Status and Trends, 1993-2004.
  • Want to teach Accounting? Some advice
    Summary of Meyer and Titard. 2000. Those who can ... teach.
  • The Accounting Doctoral Shortage: Time for A New Model
    Summary of Trapnell, Williams and Krull. 2009. The accounting doctoral shortage: Time for a new model.
  • Capital Budgeting: Integrating Environmental Impact
    This is a Kite. 1995. Capital budgeting: Integrating environmental impact.
  • ERM needs new tools
    Summary of Merchant. 2012.Where do wt go from here.
  • Management from a climate change perspective
    This is a note on McKeon and Ranney. 2013. Ongoing Discussion Thought Piece. Thinking about management from a climate change perspective.
  • Competitive Strategy: Chapter 1
    Summary of Porter. 1980. Competitive Strategy. Chapter 1: The Structural Analysis of Industries.
  • Competitive Strategy: Chapter 2
    Summary of Porter. 1980. Competitive Strategy. Chapter 2: Generic Competitive Strategies.
  • Competitive Strategy: Chapter 3
    Summary of Porter. 1980. Competitive Strategy. Chapter 3: A Framework for Competitor Analysis.
  • Competitive Strategy: Chapter 4
    Summary of Porter. 1980. Competitive Strategy. Chapter 4: Market Signals.
  • Competitive Strategy: Chapter 5
    Summary of Porter. 1980. Competitive Strategy. Chapter 5: Competitive Moves.
  • Competitive Strategy: Chapter 6
    Summary of Porter. 1980. Competitive Strategy. Chapter 6: Strategy Toward Buyers and Suppliers.
  • Competitive Strategy: Chapter 7
    Summary of Porter. 1980. Competitive Strategy. Chapter 7: Structural Analysis Within Industries.
  • Competitive Strategy: Chapter 8
    Summary of Porter. 1980. Competitive Strategy. Chapter 8: Industry Evolution.
  • Competitive Strategy: Chapter 9
    Summary of Porter. 1980. Competitive Strategy. Chapter 9: Competitive Strategy in Fragmented Industries.
  • Competitive Strategy: Chapter 10
    Summary of Porter. 1980. Competitive Strategy. Chapter 10: Competitive Strategy in Emerging Industries.
  • Competitive Strategy: Chapter 11
    Summary of Porter. 1980. Competitive Strategy. Chapter 11: The Transition to Industry Maturity.
  • Competitive Strategy: Chapter 12
    Summary of Porter. 1980. Competitive Strategy. Chapter 12: Competitive Strategy in Declining Industries.
  • Competitive Strategy: Chapter 13
    Summary of Porter. 1980. Competitive Strategy. Chapter 13: Competition in Global Industries.
  • Competitive Strategy: Chapter
    Summary of Porter. 1980. Competitive Strategy. Chapter : .
  • Integrating Data Analytics into Accounting Ed
    This is summary of Tschakert, Kokina, Kozlowski and Vasarhelyi. 2017. How business schools can integrate data analytics into the accounting curriculum.
  • Ouchi's Conceptual Framework
    Summary of Ouchi's three control mechanisms.
  • Management Accounting Evaluation Framework
    Summary of Van der Merwe. 2007. Management accounting philosophy III: The management accounting evaluation framework.
  • The Four-Stage Model of Cost Systems Design
    Summary of Kaplan. 1990. The Four-Stage Model of Cost Systems Design.
  • Integrating an Activity-Based Cost System
    Summary of Mangan. 1995. Integrating an activity-based cost system.
  • The Hidden Cost of Capacity
    Summary of McNair. 1994. The hidden costs of capacity.
  • Fourth-Generation ABC
    Summary of Mecimore and Bell. 1995. Are we ready for fourth-generation ABC?
  • Management by Whose Objectives?
    Summary of Levinson. 2003. Management by whose objectives?
  • Management Accounting in a True Lean Environment
    This is summary of Maginnis and Uminger. 2018. Management accounting in a true lean (TPS) environment.
  • Japanese Management Accounting
    Summary of Sakurai. 1995. Past and future of Japanese management accounting.
  • Target Costing at Toyota
    Summary of Tanaka. 1993. Target Costing at Toyota.
  • Toyota's Cost-Control System under TQC
    Summary of Tanaka. 1994. Kaizen budgeting: Toyota's cost-control system under TQC.
  • Lean/TQ Helps Deter Cooking the Books
    Summary of Schonberger. 2003. How lean/TQ helps deter cooking the books.
  • Lean Accounting: What's it all about?
    Summary of Maskell and Baggaley. 2006. Lean accounting: What's it all about?
  • Performance Measurement in JIT
    Summary of Lessner. 1989. Performance measurement in a just-in-time environment.
  • Changing Manufacturing Performance Measurements
    Summary of Vollmann. 1990. Changing manufacturing performance measurements.
  • Contribution Margin versus ABC
    Summary 2 of Robinson. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm.
  • Contribution Margin No Longer Relevant
    Summary of Robinson. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm.
  • Guide to 50 Economic Indicators
    Table of contents for The Wall Street Journal Guide to 50 Economic Indicators That Really Matter.
  • The Supply and Demand for Accounting Ph.D.s
    Summary of Kachelmeier, et. al. 2005. Report of the AAA/AAPLG Ad Hoc Committee to assess the Supply and Demand for Accounting Ph.D.s.
  • Long-Term Change in Management Accounting
    Summary of Luft. 1997. Long-term change in management accounting: Perspectives from historical research.
  • Effect of Management Accounting on Transaction Costs
    Summary of Luft. 1997. Fairness, ethics and the effect of management accounting on transaction costs.
  • Cost Driver Analysis in Hospitals
    Summary of MacArthur and Stranahan. 1998. Cost driver analysis in hospitals: A simultaneous equations approach.
  • Performance Effects of Complementarities
    Summary of Sim and Killough. 1998. The performance effects of complementarities between manufacturing practices and management accounting systems.
  • Supervisor's Responses
    Summary of Tongtharadol, Reneau and West. 1991. Factors influencing supervisor's responses to subordinate's poor performance.
  • Using Performance Reports
    Summary of Weisenfeld and Killough. 1992. A review and extension of using performance reports: A field study based on path-goal theory.
  • Cross-sectional workgroup Performance Differences in JIT
    Summary of Young and Selto. 1993. Explaining cross-sectional workgroup performance differences in a JIT facility.
  • Value of CPA credential
    Summary of Krippel, Moody and Mitchell. 2016. CPA credential delivers high value.
  • Net Present Value of CMA based on age when obtained
    This is a summary of Krippel and Mitchell. 2017. The CMA advantage: An update.
  • The Balanced Scorecard: Judgmental Effects
    Summary of Lipe and Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures.
  • Judgmental Effects of the Balanced Scorecard
    Summary of Lipe and Salterio. 2002. A note on the judgmental effects of the balanced scorecard's information organization.
  • The contribution of Mary Parker Follett
    This is a note about Parker. 1984. Control in organizational life: The contribution of Mary Parker Follett.
  • Predicting Change in Management Accounting 2
    Summary of Williams and Seaman. 2001. Predicting change in management accounting systems.
  • Implementing CVP Analysis using ABC
    Summary of Kee. 2001. Implementing cost-volume-profit analysis using an activity-based costing system.
  • Three Stages of Activity-Based Management
    Summary of Keys. 1994. Tracing costs in the three stages of activity-based management.
  • Departmental Activity-Based Management
    Summary of Keys and Lefevre. 1995. Departmental activity-based management.
  • Can Activity-Based Costing Bring Mixed Results?
    Summary of Landry, Wood and Lindquist. 1997. Can ABC bring mixed results?
  • Could ABC Threaten Your Survival?
    Summary of Palmer and Vied. 1998. Could ABC threaten the survival of your company?
  • Evolution of Activity-Based Costing
    Summary of Troxel and Weber. 1990. The evolution of activity-based costing.
  • Ten Myths about Implementing ABC
    Summary of Turney. 1990. Ten myths about implementing an activity-based costing system.
  • Evolution of Quality Control Costs
    Summary of Pasewark. 1991. The Evolution of quality control costs in U.S. manufacturing.
  • Zero Defects versus Robust Quality
    Summary of Roth and Albright. 1994. What are the costs of variability?
  • The Cost of Quality
    Summary of Rust. 1995. Measuring the costs of quality.
  • Measuring the Cost of Quality
    Summary of Shank and Govindarajan. 1994. Measuring the cost of quality: A strategic cost management perspective.
  • Robust Quality
    Summary of Taguchi, Clausing. 1990. Robust quality.
  • From Push to Pull
    Summary of Lee and Winch. 1998. From push to pull: Management's control system modification for manufacturing change.
  • How Cost Management Systems can Support Just-in-Time
    Summary of McIlhattan. 1987. How cost management systems can support the JIT philosophy.
  • Accounting for Just-in-Time: A Cycle Time-Based Approach
    Summary of O'Brien and Sivaramakrishnan. 1994. Accounting for JIT: A cycle time-based approach.
  • Cost Accounting System and Just-in-Time Manufacturing
    Summary of Patell. 1987. Adapting a Cost accounting system to just-in-time manufacturing.
  • Framework for the Design of Organizational Control
    Summary of Ouchi, W. G. 1979. A conceptual framework for the design of organizational control mechanisms.
  • Japan Where Operations really are Strategic
    Summary of Wheelright. 1981. Japan - Where operations really are strategic.
  • Integrating ABC and TOC for Outsourcing Decisions
    Summary of Kee. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions.
  • Activity-Based Variance Analysis
    Summary of Ruhl, J. M. 1995. Activity-based variance analysis. Journal of Cost Management (Winter): 38-47.
  • Is Anything Really Wrong with Cost Management?
    Summary of Primrose. 1992. Is anything really wrong with cost management?
  • EVA with ABC for Production Decisions
    Summary of Kee. 1999. Using economic value added with ABC to enhance production-related decision making.
  • Comparing Theory of Constraints and Activity-Based Costing
    Summary of MacArthur. 1993. Theory of constraints and activity-based costing: Friends or foes?
  • From Activity-Based Costing to Throughput Accounting
    Summary of MacArthur. 1996. From activity-based costing to throughput accounting.
  • The Hidden Factory
    This is a note on Miller and Vollmann. 1985. The hidden factory.
  • Why ABC Failed and How it may Succeed
    Summary of Roberts and Silvester. 1996. Why ABC failed and how it may yet succeed.
  • Pilot Approach to ABC
    This is a summary of Rupp. 1995. ABC: A pilot approach.
  • Product Costing or Activity Management?
    Summary of Thorne and Gurd. 1999. Activity-based costing: Improved product costing or activity management?
  • In Defense of Activity-Based Cost Management
    Summary of Kaplan. 1992. In defense of activity-based cost management.
  • Impacts of Activity-Based Cost Management on Job Performance
    Summary of McGowan. 1999. Impacts of ABCM on job performance and environment.
  • Activity Based Management and Traditional Cost Systems
    Summary of Pryor. 1997. Making new things familiar and familiar things new.
  • Where is ABM Headed?
    Summary of Reeve. 1996. Projects, models, and systems - Where is ABM headed?
  • ABM Lifts Bank
    Summary of Sweeney and Mays. 1997. ABM lifts bank's bottom line.
  • Best Practices in ABM
    Summary of Swenson. 1997. Best Practices in activity-based management.
  • Capitalizing on Key Intangible Assets
    Summary of Ulrich and Smallwood. 2004. Capitalizing on capabilities.
  • Danger of Relying on Accounting
    Summary of Roehm and Castellano. 1999. The danger of relying on accounting numbers alone.
  • Managing Product Life Cycle Costs
    Summary of Shields and Young. 1991. Managing product life cycle costs: An organizational model.
  • Target Costing: What you see is not what you get
    Summary of Yu-Lee. 2002. Target costing: What you see is not what you get.
  • EVA Financial Systems
    Summary of Wallace. 1998. EVA® Financial systems: Management perspectives.
  • Management Accounting Systems and Organizational Configuration
    Summary of Moores and Yuen. 2001. Management accounting systems and organizational configuration: A life-cycle perspective.
  • Impact of Variation on Operating System Performance
    Summary of Reeve. 1989. The impact of variation on operating system performance.
  • What Influences Ethical Perception and Judgment?
    Summary of Martinson and Ziegenfuss. 2000. Looking at what influences ethical perception and judgment.
  • Zimmerman's Contentious Conjectures
    Summary of Luft and Shields. 2002. Zimmerman's contentious conjectures on management accounting research.
  • Homogeneity-Heterogeneity of Management Accounting Research
    Summary of Lukka and Mouritsen. 2002. Homogeneity or heterogeneity of research in management accounting?
  • Long-run Strategic Decisions and TOC
    Summary of Yahya-Zadeh. 1999. Integrating long-run strategic decisions into the theory of constraints.
  • Case for Resource Consumption Accounting
    Summary of Van der Merwe and Keys. 2002. The case for resource consumption accounting.
  • Target Costing at ITT Automotive
    Summary of Schmelze, Geier and Buttross. 1996. Target costing at ITT Automotive.
  • Deming's last interview
    Summary of Stevens. 1994. Dr. Deming: Management today does not know what its job is.
  • The Future of Capitalism Chapters 12-13
    This is a summary of Chapters 12 and 13 of Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World.
  • The Future of Capitalism Chapters 14-15
    This is a summary of Chapters 14 and 15 of Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World.
  • Perspectives on a Generally Accepted Accounting Curriculum
    This is a note on Reckers. 2006. Perspectives on the proposal for a generally accepted accounting curriculum
  • Lean Accounting Metrics
    This is summary of Kapanowski. 2017. Lean accounting. Cost Management (January/February): 37-41.
  • Why study Classic Accounting
    Summary of Vangermeersch. 1987. Renewing our heritage: Ten reasons why management accountants should study the classic accounting articles.
  • Photos/22 pages
  • Photos by James R. Martin
    This section includes photos from Atlanta, Atlanta Botanical Gardens, Biltmore Estate, Brookgreen Gardens, Busch Gardens, Key West, Las Vegas, Savannah, Selby Gardens, St. Petersburg, and Tampa.
  • Atlanta Botanical Garden 2014
    This page includes photos of Atlanta Botanical Garden 2014.
  • Atlanta Botanical Garden 2016
    This page includes photos of the Atlanta Botanical Garden Chihuly Exhibit 2016.
  • Atlanta Botanical Garden Imaginary Worlds Photos
    This page includes photos of Atlanta Botanical Garden Imaginary Worlds.
  • Atlanta Botanical Gardens Photos: Bugs
    This page includes photos of the Atlanta Botanical Gardens Bugs Exhibit.
  • Atlanta Botanical Gardens Photos: Kinetic Exhibits
    This page includes photos of Atlanta Botanical Gardens Kinetic Exhibits.
  • Atlanta Botanical Garden Photos: Seasons
    This page includes photos of the Atlanta Botanical Garden Seasons Exhibit.
  • Atlanta Botanical Garden Photos Atlanta Blooms 2011
    This page includes photos of the Atlanta Botanical Garden Atlanta Blooms Exhibit.
  • Atlanta Botanical Garden Imaginary Worlds
    This page includes photos of Atlanta Botanical Garden Imaginary Worlds 2013.
  • Atlanta Attractions Photos
    This page includes photos of Atlanta Attractions.
  • Biltmore Estate Photos
    This page includes photos of the Biltmore Estate.
  • Brookgreen Gardens Photos
    This page includes photos of Brookgreen Gardens.
  • Busch Gardens Photos
    This page includes photos of Busch Gardens Tampa.
  • Gibbs Gardens Photos
    This page includes a group of photos of Gibbs Gardens.
  • Key West Florida Photos
    This page includes photos of Key West Florida.
  • Las Vegas Photos
    This page includes photos of Las Vegas.
  • Savannah Georgia Photos 1
    This page includes photos of Savannah Georgia.
  • Savannah Georgia Photos 2
    This page includes photos of Savannah Georgia.
  • Selby Botanical Gardens Photos
    This page includes photos of Selby Botanical Gardens.
  • St. Petersburg Florida Photos
    This page includes photos of St. Petersburg Florida.
  • Tampa Florida Photos
    This page includes photos of Tampa Florida.
  • Tampa Photos 2016
    This page include photos from the Tampa Museum of Art and River Walk 2016.
  • GadgetsandGames/28 pages
  • Jokes
    This is a group of jokes and other funny stuff arranged into 23 topics.
  • Football Polls and Links
    This section includes Final AP Football Polls and related links.
  • Final AP College Football Polls 1939-2018
    This is a group of graphic illustrations showing the Final AP College Football Rankings from 1939-2018.
  • Advertising Faux Pas and Signs
    This is group of amusing advertising signs and mistranslations.
  • Airline Jokes
    This is group of jokes related to the airlines, pilots, and flight attendants.
  • Bar Jokes
    This is a group of jokes related to people in Bars.
  • Boss, Jobs and Leadership Jokes
    This is group of jokes related to bosses, jobs and leadership.
  • Church Jokes
    This is a group of jokes related to churchs.
  • Doctor Jokes
    This is a group of jokes related to doctors and health care.
  • Dumb Blonde Jokes
    This is a group of jokes related to Dumb Blondes.
  • Demb Criminal Jokes
    Jokes related to dumb criminals.
  • Education Jokes
    This is a group of jokes related to education.
  • Gender Jokes
    This is a group of jokes related to gender issues, marriage etc.
  • Genie Jokes
    This is a group of jokes related to Genies.
  • Kids Jokes
    This is a group of jokes about what kids think and say.
  • Murphys and Other Amusing Laws
    This is a list of Murphy's and other Amusing Laws of the Universe.
  • Lawyer Jokes
    This is a group of jokes related to lawyers.
  • Miscellaneous Jokes
    This is a group of jokes that do not seem to fit in my other categories.
  • Oxymorons
    This is a group of sayings that include contradictory ideas or terms.
  • Political Jokes
    This is a group of jokes related to politics.
  • Puns
    This is a group of puns that play on the meaning of words.
  • Humorous Quotes
    This is list of humorous quotes.
  • Redneck Jokes
    This is a group of jokes related to rednecks.
  • Senior Citizens Jokes
    This is a group of jokes related to senior citizens.
  • Sports Jokes
    This is a group of jokes related to sports.
  • Burma Shave Signs
    This page includes 24 Burma Shave signs and jingles.
  • ESPN College Football Links
    This page includes links to a number ESPN College Football sites.
  • Brain Tests
    Thinking exercises.
  • ABKYBook/11 pages
  • ABKY Chapter 3: Cost Management Concepts and Cost Behavior
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Chapter 5: Activity-Based Cost Management Systems
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Chapter 10: Motivating Behavior
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Chapter 9:Control Systems for Strategic Purposes
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Chapter 11: Using Budgets
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Chapter 4: Traditional Cost Management Systems
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Chapter 6: Information for Decisions
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Chapter 12: Responsibility Centers
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Management Accounting Book Chapter Summaries
    This section includes Chapter Summaries for an earlier edition of the Management Accounting Textbook by Atkinson, Banker, Kaplan and Young.
  • ABKY Chapter 1: Management Accounting
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • ABKY Chapter 2: The Organization as a System of Activities
    This is a summary of Atkinson, Banker, Kaplan and Young. 2001. <i
  • MAAWsExtraMCQuestions/62 pages
  • Activity Based Costing MC Questions
    This is a group of multiple choice questions for Activity Based Costing.
  • Activity Based Management MC Solution
    This is the solution to the multiple choice questions for Activity Based Management.
  • Balanced Scorecard MC Questions
    This is a group of multiple choice questions for the Balanced Scorecard.
  • CAM-I MC Questions
    This is a group of multiple choice questions related to the CAM-I CMS Conceptual Design.
  • Constrained Optimization Controversy MC Questions
    This is a group of multiple choice questions related to the Constrained Optimization Controversy.
  • Contribution Margin MC Questions
    This is a group of multiple choice questions related to Contribution Margin.
  • Deming's Management Theory MC Questions
    This is a group of multiple choice questions related to Deming's Management Theory.
  • Framework for Management Accounting MC Questions
    This is a group of multiple choice questions related to a framework for management accounting.
  • Investment Management MC Questions
    This is a group of multiple choice questions related to Investment Management.
  • Japanese Management MC Questions
    This is a group of multiple choice questions related to Japanese Management.
  • Just-In-Time MC Questions
    This is a group of multiple choice questions related to the Just-in-Time management concept.
  • Product Life Cycle Management MC Questions
    This is a group of multiple choice questions related to Product Life Cycle Management.
  • Management Accounting: Chapter 13 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 13 Extra MC Questions.
  • Relevance Lost MC Questions
    This is a group of multiple choice questions related the Relevance Lost by Johnson and Kaplan.
  • Relevance Regained MC Questions
    This is a a group of muliple choice questions related to Relevance Regained by H. T. Johnson.
  • Responsibility Accounting MC Questions
    This is a group of multiple choice questions related to Responsibility Accounting.
  • Statistical Process Control MC Questions
    This is a group of multiple choice questions related to Statistical Process Control.
  • Theory of Constraints MC Questions
    This is a group of multiple choice questions related to the Theory of Constraints.
  • Management Accounting: Chapter 1 - Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 1 - Extra MC Questions.
  • Management Accounting: Chapter 2 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 2 Extra MC Questions.
  • Management Accounting: Chapter 3 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 3 Extra MC Questions.
  • Management Accounting: Chapter 4 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 4 Extra MC Questions.
  • Management Accounting: Chapter 5 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 5 Extra MC Questions.
  • Management Accounting: Chapter 6 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 6 Extra MC Questions.
  • Management Accounting: Chapter 7 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 7 Extra MC Questions.
  • Management Accounting: Chapter 8 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 8 Extra MC Questions.
  • Management Accounting: Chapter 9 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 9 Extra MC Questions.
  • Management Accounting: Chapter 10 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 10 Extra MC Questions.
  • Management Accounting: Chapter 11 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 11 Extra MC Questions.
  • Management Accounting: Chapter 14 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 14 Extra MC Questions.
  • Management Accounting: Chapter 12 Extra MC Questions
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 12 Extra MC Questions.
  • Activity Based Management MC Questions
    This is a group of multiple choice questions for Activity Based Management.
  • Activity Based Costing MC Solution
    This is the solution to the multiple choice questions for Activity Based Costing.
  • Balanced Scorecard MC Solution
    This is the solution to the multiple choice questions for the Balanced Scorecard.
  • CAM-I MC Solution
    This is the solution to the multiple choice questions related to the CAM-I CMS Conceptual Design.
  • Constrained Optimization Controversy MC Solution
    This is a solution to the multiple choice questions related to the Constrained Optimization Controversy.
  • Contribution Margin MC Solution
    This is a solution to the multiple choice questions related to Contribution Margin.
  • Deming's Management Theory MC Solution
    This is a solution to the multiple choice questions related to Deming's Management Theory.
  • Framework for Management Accounting MC solution
    This is a the solution to the multiple choice questions related to a Framework for Management Accounting.
  • Investment Management MC Solution
    This is a the solution to the multiple choice questions related to Investment Management.
  • Japanese Management MC Solution
    This is the solution to the Japanese Management multiple choice questions.
  • Just-In-Time MC Solution
    This is the solution to the multiple choice questions related to Just-In-Time.
  • Product Life Cycle Management MC Solution
    This is the solution to the multiple choice questions related to Product Life Cycle Management.
  • Management Accounting: Chapter 13 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 13 Extra MC Solution.
  • Relevance Lost MC Solution
    This is a the solution to the multiple choice questions related to Relevance Lost.
  • Relevance Regained MC Solution
    This is the solution to the multiple choice questions related to Relevance Regained and Johnson's Views.
  • Responsibility Accounting MC Questions Solution
    This is the solution to the multiple choice questions related to Responsibility Accounting.
  • Statistical Process Control MC Solution
    This is the solution to the multiple choice questions related to Statistical Process Control.
  • Theory of Constraints MC Solution
    This is the solution to the multiple choice questions related to the Theory of Constraints.
  • Management Accounting: Chapter 1 - Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 1 - Extra MC Solution.
  • Management Accounting: Chapter 2 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 2 Extra MC Solution.
  • Management Accounting: Chapter 3 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 3 Extra MC Solution.
  • Management Accounting: Chapter 4 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 4 Extra MC Solution.
  • Management Accounting: Chapter 5 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 5 Extra MC Solution.
  • Management Accounting: Chapter 6 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 6 Extra MC Solution.
  • Management Accounting: Chapter 7 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 7 Extra MC Solution.
  • Management Accounting: Chapter 8 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 8 Extra MC Solution.
  • Management Accounting: Chapter 9 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 9 Extra MC Solution.
  • Management Accounting: Chapter 10 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 10 Extra MC Solution.
  • Management Accounting: Chapter 11 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 11 Extra MC Solution.
  • Management Accounting: Chapter 14 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 14 Extra MC Solution.
  • Management Accounting: Chapter 12 Extra MC Solution
    Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 12 Extra MC Solution.
  • ManagementJournals/36 pages
  • Decision Sciences
    This is a bibliography for Decision Sciences 1970-1975 and 2010-2018.
  • Administrative Science Quarterly A-D
    This is section 1 of a Bibliography for Administrative Science Quarterly from 1956-2008 with JSTOR Links.
  • Harvard Business Review Bibliography A-E
    This is Page 1 of a Bibliography for the Harvard Business Review including articles from 1922-1930 and 2002 to the present with over 80 Summaries.
  • Management Science A-D
    This is section 1 of a bibliograpy for Management Science 1954-1968 and 2005-2006 with JSTOR links, plus 2011-April 2012.
  • The Academy of Management Journal A-C
    This is section 1 of a Bibliography for The Academy of Management Journal from 1958-2007 with JSTOR links.
  • Administrative Science Quarterly E-I
    This is section 2 of a Bibliography for Administrative Science Quarterly from 1956-2008 with JSTOR Links.
  • Administrative Science Quarterly J-P
    This is section 3 of a Bibliography for Administrative Science Quarterly from 1956-2008 with JSTOR Links.
  • Administrative Science Quarterly Q-Z
    This is section 4 of a Bibliography for Administrative Science Quarterly from 1956-2008 with JSTOR Links.
  • Decision Sciences 2014
    This is a list of articles that were published in the 2014 issues of Decision Sciences.
  • Decision Sciences 2015
    This is a list of articles that were published in the 2015 issue of Decision Sciences.
  • Decision Sciences 2016
    This is a list of articles that were published in the 2016 issue of Decision Sciences.
  • Decision Sciences 2017
    This is a list of articles that were published in the 2017 issue of Decision Sciences.
  • Decision Sciences 2018
    This is a list of articles that were published in the 2018 issue of Decision Sciences.
  • Harvard Business Review Bibliography F-H
    This is Page 2 of a Bibliography for the Harvard Business Review including articles from 1922-1930 and 2002 to the present with over 80 Summaries.
  • Harvard Business Review Bibliography I-P
    This is Page 3 of a Bibliography for the Harvard Business Review including articles from 1922-1930 and 2002 to the present with over 80 Summaries.
  • Harvard Business Review Bibliography Q-Z
    This is Page 4 of a Bibliography for the Harvard Business Review including articles from 1922-1930 and 2002 to the present with over 80 Summaries.
  • Harvard Business Review 2014
    This section includes the articles from the 2014 issues of the Harvard Business Review.
  • Harvard Business Review 2015
    This section includes the articles from the 2015 issues of the Harvard Business Review.
  • Harvard Business Review 2016
    This section includes the articles from the 2016 issues of the Harvard Business Review.
  • Harvard Business Review 2017
    This section includes the articles from the 2017 issues of the Harvard Business Review.
  • Harvard Business Review 2018
    This section includes the articles from the 2018 issues of the Harvard Business Review.
  • Management Science E-L
    This is section 2 of a bibliograpy for Management Science 1954-1968 and 2005-2006 with JSTOR links, plus 2011-April 2012.
  • Management Science M-Z
    This is section 3 of a bibliograpy for Management Science 1954-1968 and 2005-2006 with JSTOR links, plus 2011-April 2012.
  • MIT Sloan Management Review
    This is a bibliography for MIT Sloan Management Review 2001-2013.
  • MIT Sloan Management Review 2013
    This is a list of the articles that appeared in the 2013 issues of MIT Sloan Management Review.
  • MIT Sloan Management Review 2014
    This is a list of the articles that appeared in the 2014 issues of MIT Sloan Management Review.
  • MIT Sloan Management Review 2015
    This is a list of the articles that appeared in the 2015 issues of MIT Sloan Management Review.
  • MIT Sloan Management Review 2016
    This is a list of the articles that appeared in the 2016 issues of MIT Sloan Management Review.
  • MIT Sloan Management Review 2017
    This is a list of the articles that appeared in the 2017 issues of MIT Sloan Management Review.
  • MIT Sloan Management Review 2018
    This is a list of the articles that appeared in the 2018 issues of MIT Sloan Management Review.
  • The Academy of Management Journal D-G
    This is section 2 of a Bibliography for The Academy of Management Journal from 1958-2007 with JSTOR links.
  • The Academy of Management Journal H-K
    This is section 3 of a Bibliography for The Academy of Management Journal from 1958-2007 with JSTOR links.
  • The Academy of Management Journal L-N
    This is section 4 of a Bibliography for The Academy of Management Journal from 1958-2007 with JSTOR links.
  • The Academy of Management Journal O-S
    This is section 5 of a Bibliography for The Academy of Management Journal from 1958-2007 with JSTOR links.
  • The Academy of Management Journal T-Z
    This is section 6 of a Bibliography for The Academy of Management Journal from 1958-2007 with JSTOR links.
  • Harvard Business Review 2019
    This section includes the articles from the 2019 issues of the Harvard Business Review.