List

11/06/18 Management Accounting II | University of Kent
Management Accounting II View Online
178 items
The main textbooks are available for purchase from the University Bookshop. Students
should consider purchasing at least the Merchant and Van der Stede text.
The main texts for this subject are: (2 items)

Management control systems: performance measurement, evaluation and incentives -
Merchant, Kenneth A., Van der Stede, Wim A., 2012
Book | Core (Must Read)
Management accounting: information for decision-making and strategy execution -

Atkinson, Anthony A., Mukherjee, Abhik Kr, c2012
Additional, supplementary texts are: (4 items)
Management control: theories, issues and performance - Berry, Anthony J., Broadbent,
Jane, Otley, David T., 2005
Advanced management accounting - Kaplan, Robert S., Atkinson, Anthony A., 1998
Issues in management accounting - Hopper, Trevor, Northcott, Deryl, Scapens, Robert

William, 2007
Managerial accounting: tools for business decision making - Weygandt, Jerry J., 2012
Reading list (171 items)

The main readings are either in the texts set for this module or in the library in the main
collection, journals online or in the Core Text Collection. Most, although not all, of the
further readings are in the University of Kent Library
Week 2 History and role of management accounting: Management

accounting as a social, political and organisational practice (19 items)
1/17
Main Reading (5 items)

Book | Core (Must Read) | Chapters 1-6

Book | Core (Must Read) | Chapter 1
Management Accounting Research: 20 years on - Robert W. Scapens, Michael Bromwich,

2010-12
Article | Core (Must Read)
The relevance of the past - Fleischman, R., Funnell, W.

Chapter | Core (Must Read) | Chapter 18
Paradigms in accounting research: A view from North America - Kenneth A. Merchant,

2010-06
Other main reading (5 items)

Issues in the relationship between theory and practice in management accounting -
Gudrun Baldvinsdottir, Falconer Mitchell, Hanne Nørreklit, 2010-06
The Changing role of management accounts - Burns, J., Baldvinsdottir, G.

Management Accounting: Theory and Practice - R Fleischman

Chapter | Core (Must Read)
Management Accounting Research in a Changing World - Anthony G. Hopwood, 2008-12

Management accounting and control systems: an organizational and behavioral approach -

Macintosh, Norman B., 1994
Book | Core (Must Read) | Chapters 3, 4, 5
Further reading (9 items)

Issues in management accounting - Ashton, David, Hopper, Trevor, Scapens, Robert W.,
1991
Book | Recommended (Should Read) | 1st Edition - Chapters 8, 10, 11 and 14; 2nd
Edition - Chapters 1-5 and 13
Management accounting - Atkinson, Anthony A., 2007

Book | Recommended (Should Read)
the Development of Cost and Management Accounting in Britain - T Boyns, J. R. Edwards
2/17
Chapter | Recommended (Should Read)
Managerial Accounting: Definition and Scope - From a Managerial View - Bromwich, M

Field Research in Management Accounting and Control: A Review and Evaluation -

Ferreira, L.D., Merchant, K.A., 1992
Article | Recommended (Should Read)
The History of Management Accounting in the U.S. - Fleischman, R., Tyson, T.

Accounting and the examination: A genealogy of disciplinary power - W Hoskin, R Macve,

1986
Relevance lost: the rise and fall of management accounting - Johnson, H Thomas, Kaplan,
Robert S., 1987
Accounting and the construction of the governable person - T O'Leary, 1987

Week 3 Agency Theory, Incentive Payment Systems and the

Organisation of Work (14 items)

Book | Core (Must Read) | Chapters 13 and 14


Agency theory, performance evaluation, and the hypothetical construct of intrinsic
motivation - A Kunz, D Pfaff, 2002
Toward a new theory of the firm: a critique of stakeholder “theory” - Susan Key, 1999
The influence of self-interest and ethical considerations on managers’ evaluation

judgments - Robert W. Rutledge, Khondkar E. Karim, 1999-2
3/17
Further reading: (9 items)

Agency Theory and Contracts of Employment - Ashton, D.
Incentive issues in inter-firm relationships - Baiman, S., Rajan, M., 2002

Agency research in managerial accounting: a survey. - Baiman, S., 1982

Agency research in managerial accounting: a second look - Baiman, S., 1990

A Historical Examination of the Use of Accounting-based Incentive Plans in the structuring

of Labor-Management Relations - Oakes, L.S., Kovaleski, M.A., 1994
The limitations of agency theory: the case of accounting-based profit sharing schemes. -
Ogden, S. G, 1993
Profit sharing and organisational change: attempts to promote employee commitment in

the newly privatized water industry in England and Wales - Ogden, S.G., 1995
The influence of self-interest and ethical considerations on managers' evaluation

judgements - Rutledge, R., Karim, K., 1999
A past as participants knew it: piece rates, time study, standard costs, and new technology
in the U.S. men's tailored clothing industry - T Tyson, 1996-09
Week 4 Trust, Motivation and Behavioural Aspects of Accounting (13

items)

Book | Core (Must Read) | Chapters 4,5 and 6

4/17
Trust: the social virtues and the creation of prosperity - Fukuyama, Francis, 1995
Trust in organizations: frontiers of theory and research - Kramer, Roderick Moreland, Tyler,
Tom R., 1996
Book | Core (Must Read) | Chapters 2, 13 and pp.140-7
Not so different after all: A cross discipline view of trust - Rousseau, D., Sitkin, S., Burt, R.,
Camerer, C., 1998
Trust and control - a symbiotic relationship? - Skinner, D., Spira, L., 2003
Journal | Core (Must Read)
Independencies, trust and information in relationships, alliances and networks - Tomkins,

C., 2001
The trust factor: liberating profits and restoring corporate vitality - Whitney, John O., 1994
Book | Core (Must Read) | Chapters 1, 2
Further Reading (5 items)

Psychology Theory in Management Accounting Research - Birnberg, J., Luft, J., Shields, M.
The role of budgetary information in performance evaluation - Briers, M., Hirst, M.

Budgetary control and business behaviour - Buckley, A., McKenna, E.

Participative Budgeting, Process Automation, Product Standardization, and Managerial

Slack Propensities - Dunk, A., Lal, M., 1999
Readings in accounting for management control - Emmanuel, Clive R., Otley, David T.,
Merchant, Kenneth, 1992
Book
Week 5 Ethical management and ethical management accounting (16

items)

5/17

The Role of Financial Incentives and Social Incentives in Multi-Task Settings. - Alexander
Brüggen, 2007
Management Ethics in Australia: Theory, Cases and Practice - Jonson, Elizabeth Prior
Book | Please read Chapter 8.
Professional ethical crises: A case study of accounting majors - Comunale, C., 2006
Accounting in the Service of the Holocaust - Funnell, W.

Accounting and business ethics: an introduction - McPhail, Ken, Walters, Diane, 2009
A Levinasian ethics critique of the role of management and control systems by large global
corporations: The General Electric/Nuovo Pignone example - N.B. Macintosh, T. Shearer, A.
Riccaboni, 2009-09
Ethics and accountability: from the for-itself to the for-the-other - Shearer, T., 2002

Ethics in financial reporting and the corporate communication professional - Atkinson, A.,
2002
Journal | Recommended (Should Read)
Professional ethics for accountants - Brooks, Leonard J., 1995

The Body Shop wind farm - An analysis of accountability and ethics - Burrit, R., Lehman, G.
Ethical judgement, locus of control, and whistleblowing intention: as case study of

mainland Chinese MBA students - Chiu, R., 2002
An analysis of recent accounting and auditing failures in the United States on US

accounting and auditing in China - Hwang, D., Staley, B., 2005
Ethics: towards globalization - Pomeranz, F., 2004

Restoring public trust in the accounting profession by developing anti--fraud education,

programs, and auditing - Rezaee, Z., 2004
6/17
Enronitis - dispelling the disease - Vinten, G., 2003

Week 6 Case studies, report writing and essay preparation (5 items)

Case-Based Research in Accounting - Berry, A., Otley, D.
Researching management accounting practice: The role of case study methods - R

Scapens, 1990
Doing Case Study Research - Scapens, R.

Management Ethics in Australia: Theory, Cases and Practice - Jonson, Elizabeth Prior
Book | Please read Chapter 8.

Week 8 Divisional performance measurement and transfer pricing (15

items)
(i) Transfer Pricing(9 items)



Tax-Compliant Transfer Pricing and Responsibility Accounting. - Martine Cools, 2009
A survey of transfer pricing practices in UK banks and building societies - Oyelere, P.,
7/17
Turner, J., 2000

The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness - Prem
Sikka, Hugh Willmott, 2010-04

Topics in management accounting - Arnold, John, Carsberg, Bryan V., Scapens, Robert W.,
1980
Book | Recommended (Should Read) | Chapter 12
1991
Book | Recommended (Should Read) | 1st Ed. - Ch. 4; 2nd Ed. - Ch. 7
Complementary arrangements of organizational factors and outcomes of negotiated

transfer pricing - Ghosh, D., 2000
Towards an organisational theory of the transfer pricing process - Spicer, B.H., 1988
(ii) Divisional Performance Measurement(6 items)


Book | Core (Must Read) | Chapter 7.

1980
1991
Book | Recommended (Should Read) | 1st Ed. - Chapters 7 and 8; 2nd Ed. - Chapters 3,
11, 12 and 13
Accounting for management control - Emmanuel, Clive R., Merchant, Kenneth, Otley,
David T., 1990
8/17
Book | Recommended (Should Read) | Chapters 2, 3 and 8
Advanced management accounting: an organisational emphasis - Ezzamel, Mahmoud,

Hart, Harold, 1987
Book | Recommended (Should Read) | Chapters 3 and 12
Week 10 Learning Curves and the learning effect (3 items)

Note: most of the relevant material for this topic is contained in the detailed lecture notes
and the exercises set for the relevant seminar. Most management accounting texts will
also have a section on learning curves.

1980
Week 11 Activity Based Costing and Activity Based Management (14

items)



Factors influencing the performance of activity based costing teams: a field study of ABC
model development time in the automobile industry - Anderson, W.W., Hesford, J.W.,
Young, S.M., 2002
The costs of activity-based management - Armstrong, P., 2002
9/17
Identifying operational improvements during the design process of a time-driven ABC

system: The role of collective worker participation and leadership style - Sophie Hoozée,
Werner Bruggeman, 2010-09
Activity-based costing and management: a critical review - Major, M.


How ABC changed the Post Office - Carter et al.
The Uses of Activity-Based Costing - Dugdale, D., 1990

Managing It All By Numbers: A Review of Johnson and Kaplan's 'Relevance Lost'' - Ezzamel
et al., 1990
Jumping the Growth Threshold Through Activity-Based Cost Management - Gammell, F.,
McNair, C.J., 1994
A note on optimal cost driver selection in ABC - Homburg, C., 2001

The ABC bandwagon and the juggernaut of modernity - Jones, T., Dugdale, D., 2002
Conditions Under Which Activity-Based Cost Systems Provide Relevant Costs - Noreen, E.,
1991
Activity-Based Costing: Improved Product Costing or Activity Management - Thorne, H.,

Gurd, B., 1999
Week 13 Management planning and control (12 items)

Book | Core (Must Read) | Chapters 1, 2, 3, 4 and 6
Performance management systems: A conceptual model - Jane Broadbent, Richard
10/17
Laughlin, 2009-12

Accounting for managers: interpreting accounting information for decision-making - Collier,
Paul M., 2012
Management control in inter-organisational relationships - Kraus, K., Lind, J.

Management control systems and strategy: A critical review - Langfield-Smith, K., 1997
Management control in the 21st century - W NIXON, J BURNS, 2005-09


Accounting for management control - Emmanuel, Clive R., Merchant, Kenneth, Otley,
David T., 1990
The effect of comprehensive performance measurement systems on role clarity,

psychological empowerment and managerial performance - Hall, M., 2008
Foucault, management & organization theory: from panopticon to technologies of self -

McKinlay, Alan, Starkey, Ken, 1998
Book | Recommended (Should Read) | Chapters 1, 2, 4, 7

Book | Recommended (Should Read) | Chapters 12, 13
Management control in contemporary organizations: Towards a wider framework - Otley,

D., 1994
Control, organization and accounting - Otley, D., Berry, A.J., 1980

Week 14 Budgeting and budgetary control (9 items)

11/17



Budgetary control and the labour force: Findings from a survey of large British companies -
Armstrong, P., Marginson, P., Edwards, P., Purcell, J., 1996

Paul M., 2006
Coping with ambiguity through the budget: the positive effects of budgetary targets on
managers' budgeting behaviours - Marginson, D., Ogden S., 2005
Politics of managing: the dialectic of control - Saravanamuthu, K., Tinker, T., 2003

Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration -
Covaleski, M., Evans, J., Luft, J., Shields, M.
The role of budgets in organizations facing strategic change - Abernethy, M.A., Brownell, P.
, 1999
Reliance on accounting performance measures: dead end or new beginning? - Otley, D.,
Fakiolas, A., 2000
Week 15 Financial performance measurement (11 items)

12/17



Paul M., 2006
Performance Measurement - Fitzgerald, L.

A case study of financialization and EVA® - Pauline Gleadle, Nelarine Cornelius, 2008-12
Do comprehensive performance measurement systems help or hinder managers’ mental

model development? - Matthew Hall, 2011-6

Innovations in Performance Measurement: Trends and Research Implications - Ittner, C.D.,
Larcker, D.F., 1998
The Eva financial management system. - Stern, J.M. et al, 1995

Driving growth: Economic Value Added versus Intellectual Capital - Mouritsen, J., 1998
EVA financial systems: Management Perspectives - Wallace, J.S., 1998

Criticisms of financial performance measures and the benefits of

multi-dimensional performance measurement (12 items)

13/17

Does EVA add value? - Bouwens, C., Spekle, R.

Readings in accounting for management control - Emmanuel, Clive R., Otley, David T.,
Merchant, Kenneth, 1992
Book
The Performance Measurement Revolution: Why Now and What Next? - Neely, A., 1999
Article
Performance Measurement System Design - A Literature Review and Research Agenda -

Neely, A., Gregory, M., Platts, K., 1995
Article
Measuring Manufacturing Performance - A New Challenge for Managerial Accounting

Research - Kaplan, R.S., 1983
Journal
Innovations in Performance Measurement: Trends and Research Implications - Ittner, C.D.,

Larcker, D.F., 1998
Journal
The Changing Basis of Performance Measurement - Ghalayini, A.M., Noble, J.S., 1996
Article
Multilevel design of performance measurement systems: enhancing strategic dialogue

throughout the organization - de Haas, M., Kleingeld, A., 1999
Article
The Balanced Scorecard: Measures that Drive Performance - Kaplan, R.S., Norton, D.P.,
1992
Article
Use of Non-financial Performance Measure Congruity and Diversity in Multi-task

Principal/agent Relationships - Fisher, 1995
Journal
Week 17 Balanced Scorecard (15 items)

14/17


Transforming the Balanced Scorecard from Performance Measurement to Strategic
Management - Kaplan, R.S., Norton, D.P.
Putting the Balanced Scorecard to Work - Kaplan, R.S., Norton, D.P., 1993
Using the Balanced Scorecard as a Strategic Management System - Kaplan, R.S., Norton,
D.P., 1996
Linking the Balanced Scorecard to Strategy - Kaplan, R.S., Norton, D.P., 1996
The impact of the corporate balanced scorecard on corporate control—A research note -
Kalle Kraus, Johnny Lind, 2010-12
The balanced scorecard - H.I. Norreklit, M Falconer

For which purposes do managers use Balanced Scorecards?An empirical study - Eelke
Wiersma, 2009-12

Balanced Scorecard: theoretical perspectives and public management implications -
Johnsen, A., 2001
The Balanced Scorecard: Meaures that Drive Performance - Kaplan, R.S., Norton, D.P.,
1992
The balanced scorecard: translating strategy into action - Kaplan, Robert S., Norton, David
P., 1996
Balanced Scorecards in Finnish Companies: A Research Note - Malmi, T., 2001

15/17
The Balance on the Balanced Scorecard: A Critical Analysis of Some of its Assumptions -
Norreklit, H., 2000
The Balanced Scorecard and Tableau de Bord: Translating Strategy into Action
Management Accounting - Epstein, M.J., Manzoni, F.F., 1997
Week 18 Strategic performance measurement (9 items)

Strategic Management Accounting - Lord, B.
Strategic investment appraisal - Northcott, D., Alkaraan, F.

Transforming the Balanced Scorecard from Performance Measurement to Strategic

Management - Kaplan, R.S., Norton, D.P.
In search for strategic management accounting: Theoretical and field study perspectives -
Roslender, R., Hart, S.J., 2003

Managing Costs and Cost Structure throughout the Value Cahin: Research on Strategic
Cost Management - Anderson, S.
Strategic Performance Measurement and Incentive Compensation - Atkinson, A.A.

Strategic Performance Measurement - Atkinson, A.A., McCrindell, J.Q., 1997

A Stakeholder Approach to Strategic Performance Measurement - Atkinson, A.A.,

Waterhouse, J.H., Wells, R.B., 1997
Strategic Performance Management: A balanced Approach to Performance Management

issues in Local Government - Kloot, L., Martin, J., 2000
Week 21 Target costing, life cycle costing, and cost of quality (3 items)
16/17



Management accounting systems and organizational configuration: a life-cycle perspective
- Ken Moores, Susana Yuen, 2001-5
17/17

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11/06/18 Management Accounting II | University of Kent

Management Accounting II View Online

The main texts for this subject are: (2 items)

Management accounting: information for decision-making and strategy execution -

Additional, supplementary texts are: (4 items)

Issues in management accounting - Hopper, Trevor, Northcott, Deryl, Scapens, Robert

Reading list (171 items)

Week 2 History and role of management accounting: Management

Main Reading (5 items)

Management accounting: information for decision-making and strategy execution -

Management Accounting Research: 20 years on - Robert W. Scapens, Michael Bromwich,

The relevance of the past - Fleischman, R., Funnell, W.

Paradigms in accounting research: A view from North America - Kenneth A. Merchant,

Other main reading (5 items)

The Changing role of management accounts - Burns, J., Baldvinsdottir, G.

Management Accounting: Theory and Practice - R Fleischman

Management Accounting Research in a Changing World - Anthony G. Hopwood, 2008-12

Management accounting and control systems: an organizational and behavioral approach -

Further reading (9 items)

Management accounting - Atkinson, Anthony A., 2007

the Development of Cost and Management Accounting in Britain - T Boyns, J. R. Edwards

Chapter | Recommended (Should Read)

Managerial Accounting: Definition and Scope - From a Managerial View - Bromwich, M

Field Research in Management Accounting and Control: A Review and Evaluation -

The History of Management Accounting in the U.S. - Fleischman, R., Tyson, T.

Accounting and the examination: A genealogy of disciplinary power - W Hoskin, R Macve,

Accounting and the construction of the governable person - T O'Leary, 1987

Week 3 Agency Theory, Incentive Payment Systems and the

Main Reading (2 items)

Management control systems: performance measurement, evaluation and incentives -

Other main reading (3 items)

The influence of self-interest and ethical considerations on managers’ evaluation

Further reading: (9 items)

Incentive issues in inter-firm relationships - Baiman, S., Rajan, M., 2002

Agency research in managerial accounting: a survey. - Baiman, S., 1982

Agency research in managerial accounting: a second look - Baiman, S., 1990

A Historical Examination of the Use of Accounting-based Incentive Plans in the structuring

Profit sharing and organisational change: attempts to promote employee commitment in

The influence of self-interest and ethical considerations on managers' evaluation

Week 4 Trust, Motivation and Behavioural Aspects of Accounting (13

Main Reading (2 items)

Management accounting: information for decision-making and strategy execution -

Other main reading (6 items)

Independencies, trust and information in relationships, alliances and networks - Tomkins,

Further Reading (5 items)

The role of budgetary information in performance evaluation - Briers, M., Hirst, M.

Budgetary control and business behaviour - Buckley, A., McKenna, E.

Participative Budgeting, Process Automation, Product Standardization, and Managerial

Week 5 Ethical management and ethical management accounting (16

Main Reading (1 items)

Other main reading (7 items)

Accounting in the Service of the Holocaust - Funnell, W.

Further Reading (8 items)

Professional ethics for accountants - Brooks, Leonard J., 1995

Ethical judgement, locus of control, and whistleblowing intention: as case study of

An analysis of recent accounting and auditing failures in the United States on US

Ethics: towards globalization - Pomeranz, F., 2004

Restoring public trust in the accounting profession by developing anti--fraud education,

Journal | Recommended (Should Read)