[1]
‘Financial Management (London)’ [Online]. Available: https://search.ebscohost.com/login.aspx?direct=true&db=bsu&jid=D9U&site=ehost-live
[2]
‘British Accounting Review’ [Online]. Available: https://www.sciencedirect.com/journal/the-british-accounting-review
[3]
‘Accounting, Organizations and Society’ [Online]. Available: https://www.sciencedirect.com/journal/accounting-organizations-and-society
[4]
‘Management Accounting Research’ [Online]. Available: https://www.sciencedirect.com/journal/management-accounting-research
[5]
‘Journal of Management Accounting Research’ [Online]. Available: https://search.ebscohost.com/login.aspx?direct=true&db=bsu&jid=JMR&site=ehost-live
[6]
‘Critical Perspectives on Accounting’ [Online]. Available: https://www.sciencedirect.com/journal/critical-perspectives-on-accounting
[7]
‘Harvard Business Review’ [Online]. Available: https://search.ebscohost.com/login.aspx?direct=true&db=bsu&jid=HBR&site=ehost-live
[8]
‘Information and Organization’ [Online]. Available: https://www.sciencedirect.com/journal/information-and-organization
[9]
‘Accounting, Auditing & Accountability’ [Online]. Available: https://lib.essex.ac.uk/iii/encore/record/C__Rb1580726
[10]
‘CIMA - Chartered Institute of Management Accountants’. [Online]. Available: http://www.cimaglobal.com/
[11]
‘IMA - The association of accountants and financial professionals’. [Online]. Available: http://www.imanet.org/
[12]
‘ICMA - International Capital Market Association’. [Online]. Available: http://www.icmagroup.org/
[13]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[14]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[15]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[16]
P. M. Collier, Accounting for managers: interpreting accounting information for decision making, 4th ed. Chichester: Wiley, 2012.
[17]
P. M. Collier, Accounting for managers - interpreting accounting information for decision making, 5th edition. [Place of publication not identified]: John Wiley & Sons, 2015.
[18]
T. Hopper, R. W. Scapens, and D. Northcott, Issues in management accounting, 3rd ed. Harlow: Prentice Hall, 2007 [Online]. Available: https://www.dawsonera.com/guard/protected/dawson.jsp?name=https://idp0.essex.ac.uk/shibboleth&dest=http://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9781408250297
[19]
T. Hopper, D. Northcott, R. W. Scapens, and dawsonera, Issues in management accounting, 3rd ed. Harlow: Pearson Education, 2007 [Online]. Available: https://www.dawsonera.com/guard/protected/dawson.jsp?name=https://idp0.essex.ac.uk/shibboleth&dest=http://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9781408250297
[20]
A. Bhimani and C. T. Horngren, Management and cost accounting, 5th ed. Harlow: Financial Times Prentice Hall, 2012.
[21]
A. Bhimani and dawsonera, Management and cost accounting, 5th ed. Harlow: Financial Times Prentice Hall, 2012 [Online]. Available: https://www.dawsonera.com/guard/protected/dawson.jsp?name=https://idp0.essex.ac.uk/shibboleth&dest=http://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9780273757474
[22]
P. Atrill and E. J. McLaney, Management accounting for decision makers, 7th ed. Harlow: Pearson, 2012.
[23]
P. Atrill, E. J. McLaney, and dawsonera, Management accounting for decision makers, 7th ed. Harlow: Pearson, 2012 [Online]. Available: https://www.dawsonera.com/guard/protected/dawson.jsp?name=https://idp0.essex.ac.uk/shibboleth&dest=http://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9780273762270
[24]
P. Atrill and E. J. McLaney, Management accounting for decision makers, 8th edition. Harlow, England: Pearson, 2015.
[25]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[26]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[27]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[28]
R. Fleishman and T. Tyson, ‘The history of management accounting in the U.S.’, in Handbook of management accounting research, vol. 2, Amsterdam: Elsevier, 2007, pp. 1071–1089 [Online]. Available: https://www.sciencedirect.com/science/article/pii/S1751324306020220
[29]
R. Fleischman and T. Tyson, ‘The history of management accounting in the U.S.’, in Handbook of management accounting research: [Volume 1], vol. 1, Amsterdam: Elsevier, 2007, pp. 1071–1089 [Online]. Available: https://www.sciencedirect.com/science/publication?issn=17513243&volume=1
[30]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[31]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[32]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[33]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[34]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[35]
A. Bhimani and C. T. Horngren, Management and cost accounting, 5th ed. Harlow: Financial Times Prentice Hall, 2012.
[36]
A. Bhimani and dawsonera, Management and cost accounting, 5th ed. Harlow: Financial Times Prentice Hall, 2012 [Online]. Available: https://www.dawsonera.com/guard/protected/dawson.jsp?name=https://idp0.essex.ac.uk/shibboleth&dest=http://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9780273757474
[37]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[38]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[39]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[40]
M. Gosselin, ‘A Review of Activity-Based Costing: Technique, Implementation, and Consequences’, in Handbook of management accounting research, vol. 2, Amsterdam: Elsevier, 2007, pp. 641–671.
[41]
M. Gosselin, ‘A Review of Activity-Based Costing: Technique, Implementation, and Consequences’, in Handbook of management accounting research: [Volume 2], vol. 2, Amsterdam: Elsevier, 2007, pp. 641–671 [Online]. Available: https://www.sciencedirect.com/science/publication?issn=17513243&volume=2
[42]
‘CIMA - Activity based costing’. [Online]. Available: http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_activity_based_costing_nov08.pdf.pdf
[43]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[44]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[45]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[46]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[47]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[48]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[49]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[50]
Hope, Jeremy, ‘Who Needs Budgets?’, Harvard Business Review, vol. 81, no. 2, 2003 [Online]. Available: https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=9018347&site=ehost-live
[51]
J. Hope and R. Fraser, ‘Who needs budgets?’, Harvard business review, no. February, pp. 108–115, 2003.
[52]
Jensen, Michael C., ‘Corporate Budgeting Is Broken -- Let’s Fix It.’, Harvard Business Review, vol. 79, no. 10, 2001 [Online]. Available: https://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=18217070&site=ehost-live
[53]
J. Michael C., ‘Corporate budgeting is broken - let’s fix it’, Harvard business review, vol. 79, no. 10, pp. 94–101, 2001.
[54]
T. Libby and R. Murray Lindsay, ‘Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice’, Management accounting research, vol. 21, no. 1, pp. 56–75, 2010.
[55]
T. Libby and R. M. Lindsay, ‘Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice’, Management Accounting Research, vol. 21, no. 1, pp. 56–75, Mar. 2010, doi: 10.1016/j.mar.2009.10.003.
[56]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[57]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[58]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[59]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[60]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[61]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[62]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[63]
M. Sulaiman, N. N. N. Ahmad, and N. M. Alwi, ‘Is standard costing obsolete? Empirical evidence from Malaysia’, Managerial Auditing Journal, vol. 20, no. 2, pp. 109–124, 2005 [Online]. Available: https://www.emerald.com/insight/content/doi/10.1108/02686900510574539/full/html
[64]
M. Sulaiman, N. Nik Ahmad, and N. Mohd Alwi, ‘Is standard costing obsolete? Empirical evidence from Malaysia’, Managerial auditing journal, vol. 20, no. 2, pp. 109–124, 2005.
[65]
R. K. Fleischman and T. N. Tyson, ‘The Evolution of Standard Costing in the U.K. and U.S.: From Decision Making to Control’, Abacus, vol. 34, no. 1, pp. 92–119, Mar. 1998, doi: 10.1111/1467-6281.00024.
[66]
R. Fleischman and T. Tyson, ‘The evolution of standard costing in the UK and US: From decision making to control’, Abacus, no. 1, pp. 92–119, 34AD.
[67]
C. Guilding, D. Lamminmaki, and C. Drury, ‘Budgeting and standard costing practices in New Zealand and the United Kingdom’, The International Journal of Accounting, vol. 33, no. 5, pp. 569–588, Jan. 1998, doi: 10.1016/S0020-7063(98)90013-9.
[68]
C. Guilding and D. Lamminmaki, ‘Budgeting and standard costing practices in New Zealand and the United Kingdom’, The International journal of accounting, vol. 33, no. 5, pp. 569–588, 1998.
[69]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[70]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[71]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[72]
Chris Guilding; Colin Drury; Mike Tayles, ‘An empirical investigation of the importance of cost‐plus pricing’, Managerial Auditing Journal, vol. 20, no. 2, pp. 125–137, 2005, doi: 10.1108/02686900510574548. [Online]. Available: https://www.emeraldinsight.com/doi/full/10.1108/02686900510574548
[73]
C. Guilding, C. Drury, and M. Tayles, ‘An empirical investigation of the importance of cost-plus pricing’, Managerial auditing journal, vol. 20, no. 2, pp. 125–137, 2005.
[74]
O. Ejye Omar, ‘Target pricing: a marketing management tool for pricing new cars’, Pricing Strategy and Practice, vol. 5, no. 2, pp. 61–69, 1997 [Online]. Available: https://www.emerald.com/insight/content/doi/10.1108/09684909710163610/full/html
[75]
K. S. Cravens, ‘Examining the role of transfer pricing as a strategy for multinational firms’, International Business Review, vol. 6, no. 2, pp. 127–145, Apr. 1997, doi: 10.1016/S0969-5931(96)00042-X.
[76]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[77]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[78]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[79]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[80]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[81]
C. D. Ittner, ‘Innovations in Performance Measurement: Trends and Research Implications’, Journal of Management Accounting Research, vol. 10, pp. 205–238, 1998 [Online]. Available: https://search.ebscohost.com/login.aspx?direct=true&db=bsu&AN=2720283&site=ehost-live
[82]
M. Bromwich and M. Walker, ‘Residual income past and future’, Management Accounting Research, vol. 9, no. 4, pp. 391–419, 1998 [Online]. Available: https://www.sciencedirect.com/science/article/pii/S1044500598900919
[83]
M. Bromwich and M. Walker, ‘Residual income past and future’, Management accounting research, vol. 9, no. 4, pp. 391–419, 1998.
[84]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[85]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html
[86]
SEAL, Will, Management Accounting. McGraw-Hill, 2015.
[87]
R. S. Kaplan and D. P. Norton, ‘Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I’, Accounting Horizons, vol. 15, no. 1, pp. 87–104, 2001 [Online]. Available: https://search.ebscohost.com/login.aspx?direct=true&db=bsu&AN=4284757&site=ehost-live
[88]
R. Kaplan and D. Norton, ‘Transforming the balanced scorecard from performance measurement to strategic management: Part I’, Accounting horizons, vol. 15, no. 1, pp. 87–104, 2001.
[89]
H. Norreklit, ‘The balance on the balanced scorecard a critical analysis of some of its assumptions’, Management Accounting Research, vol. 11, no. 1, pp. 65–88, Mar. 2000, doi: 10.1006/mare.1999.0121.
[90]
H. Norreklit, ‘The balance on the balanced scorecard – a critical analysis of some of its assumptions’, Management accounting research, vol. 11, no. 1, pp. 65–88, 2000.
[91]
W. B. Seal, R. H. Garrison, and E. W. Noreen, Management accounting, 4th ed. Maidenhead: McGraw-Hill Higher Education, 2012 [Online]. Available: http://highered.mcgraw-hill.com/sites/007712989x/student_view0/index.html