5325112
Description
Mind Map by Anne Karin Stensland, updated more than 1 year ago
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Created by Anne Karin Stensland
over 8 years ago
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BUS427
- Part I
- L1: Return on Management Accounting Innovations
- Hei
- Hei
- L2: Activity Based Management & Cost Drivers
- Bjørnenak,
Banker &
Johnston
- Bjørnenak 2000
- 1. Economist Approach
- 2. Activity Based Costing
- 3. Strategic MA (Struc vs Exec)
- 4. Strategic MA (Product Att)
- 1. Economist Approach
- Bjørnenak 2000
- Bjørnenak,
Banker &
Johnston
- L3: Diffusion of Management Accounting Innovations
- Ax & Bjørnenak
- Ax & Bjørnenak
- L4: The Balanced Scorecard
- (Kaplan, R.S. &
Norton, D.P. (2001))
Ittner C D and
Larcker D F (2009);
- (Kaplan, R.S. &
Norton, D.P. (2001))
Ittner C D and
Larcker D F (2009);
- L5: Budgeting – Environmental Uncertainty
- Bjørnenak (2013);
Sandalgaard (2013)
- Bjørnenak (2013);
Sandalgaard (2013)
- L6: Beyond Budgeting
- Hope & Fraser
(2003) Libby and
Lindsey (2010)
- Hope & Fraser
(2003) Libby and
Lindsey (2010)
- L1: Return on Management Accounting Innovations
- Part II
- L7: Opportunity
cost defined and
the framing of
decisions
- Demski ch. 11,
McRae (1970, 1974),
Burch and Henry
(1974)
- Demski ch. 11,
McRae (1970, 1974),
Burch and Henry
(1974)
- L8: Opportunity
cost applied
- Leininger (1977)
and Balakrishnan
et al. (2004)
- Leininger (1977)
and Balakrishnan
et al. (2004)
- L9: Stand-alone
cost, incremental
cost and
cross-subsidization
- Faulhaber
(1975) Fjell
(2001)
- Faulhaber
(1975) Fjell
(2001)
- L10: Cost
measurement and
sophisticated costing
systems
- Labro (2007)
- Labro (2007)
- L11: An
implementation of a
sophisticated costing
system
- Bromwich &
Hong (2000)
- Bromwich &
Hong (2000)
- L12+13:
Controversy:
The ‘reality gap
- Lucas (2003),
Ahmed & Scapens
(2003)
- Lucas (2003),
Ahmed & Scapens
(2003)
- L7: Opportunity
cost defined and
the framing of
decisions
- Part III
- L14: Creating change
in an accounting
context Scenarios
- L15: Mindset
change and the
controller role
- Bourmistrov and Kaarbøe, 2013
Baldvinsdottir, Burns, Nørreklit
and Scapens, (2009) AAAJ
- Bourmistrov and Kaarbøe, 2013
Baldvinsdottir, Burns, Nørreklit
and Scapens, (2009) AAAJ
- L16: Accounting change
- Burns & Scapens (2000),
Lounsbury (2008)
- Burns & Scapens (2000),
Lounsbury (2008)
- L17: Performance
measurement
implementation
- Modell (2012), Yang &
Modell (2013)
- Modell (2012), Yang &
Modell (2013)
- L14: Creating change
in an accounting
context Scenarios
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