Review of Management Accounting Research

MUHAMMAD J ASHRAF Assistant Professor of Accounting, Suleman Dawood School of Business, Lahore University of Management Sciences, PakistanMARTIN BENNETT Emeritus Reader in Sustainability Accounting, University of Gloucestershire, UKEMILY BERRY Graduate Assistant, George W. Daverio School of Accountancy, University of Akron, USADAVID DUGDALE Professor Emeritus of Management Accounting, Bristol University, UKMOATAZ ELMASSRI Assistant Lecturer, Department of Accounting, Zagazig University, EgyptELAINE HARRIS Director of Roehampton University Business School, Roehampton University, UKIAN HERBERT Senior Lecturer, School of Business and Economics, Loughborough University, UK JOHN INNES Emeritus Professor, University of Dundee, UKLISA JACK Professor in Accounting, University of Portsmouth, UKMORTEN JACOBSEN Aarhus University, Denmark AHMED KHOLEIF Senior Lecturer in Accounting, Edge Hill University, UKIL-WOON KIM Professor of Accounting and International Business, University of Akron, USAREZA KOUHY Professor of Accounting, University of Abertay Dundee, UKERKKI K. LAITINEN Professor in Accounting and Finance, University of Vaasa, FinlandSTEPHEN LYNE Department of Economics, Bristol University, UKRUTH MATTIMOE Lecturer in Management Accounting and Financial Statement Analysis, Dublin City University, Ireland FALCONER MITCHELL Professor of Management Accounting, University of Edinburgh, UKSOUAD MOUFTY Brunel University, UKHANNE NØRREKLITProfessor, Aarhus University, DenmarkVENKATESWARA PILLA Lecturer in Accounting and Finance, Brunel University, UKRAILI POLLANEN Assistant Professor of Accounting, Sprott School of Business, Carleton University, CanadaROBIN ROSLENDER Dundee University, UKBILL RYAN Global Faculty of Hult International Business School, UKSTEFAN SCHALTEGGER Professor for Management, Leuphana University Lueneburg, GermanyWILL SEAL Southampton Management School, UKMIKE TAYLES Emeritus Professor of Accounting and Finance, University of Hull, UKTONY TOLLINGTON Reader, Brunel University, UKSHAHZAD UDDIN Professor of Accounting and the Director of Essex Accounting Centre, UKBILLY WADONGO Student in Management Accounting, University of Bedfordshire, UKDANTURE WICKRAMASINGHE Professor of Management Accounting, Hull University Business School, UKDIMITAR ZVEZDOV Research Assistant, Centre for Sustainability Management, Leuphana University in Luneburg, Germany

• PART I: CHANGES IN MANAGEMENT ACCOUNTING PERSPECTIVES Organizational Change and the Transformation of the Management Accounting Function; W.Seal & I.Herbert Strategic Management Accounting; M.Tayles Environmental Management Accounting; M.Bennett, S.Schaltegger & D.Zvezdov Accounting for Human Resources Revisited: Insights from the Intellectual Capital Field; R.Roslender The Impact of ERP on Management Accounting: A Review of Literature and Directions for Future Research; A.Kholeif PART II: MANAGEMENT CONTROL AND PERFORMANCE Control, Budgets and Shareholder Value: Shifting Boundaries of Influence; B.Ryan Beyond Budgeting; D.Dugdale & S.R.Lyne Constructing Performance Measurement Packages; M.Jakobsen, F.Mitchell & H.Nørreklit Balanced Scorecard Development: A Review of Literature and Directions for Future Research; M.Abdel-Kader, S.Moufty & E.K.Laitinen PART III: COST MANAGEMENT AND DECISION MAKING The Activity-Based Approach; J.Innes & R.Kouhy Target Costing; I-W.Kim & E.Berry Throughput Accounting; T.Tollington & V.Pilla Management Accounting in Pricing Decisions; E.K.Laitinen Capital Investment Appraisal; E.P.Harris & M.El-Massri PART IV: APPLICATIONS OF MANAGEMENT ACCOUNTING IN SPECIFIC SECTORS Management Accounting and Control Research in Public Organizations; R.Pollanen Review of Management Control Change Research with Special Reference to the Public Sector and Less Developed Countries: A Critical Evaluation; J.Ashraf & S.Uddin Performance Management in Non-Profit Organisations; B.Wadongo & M.Abdel-Kader Inter-Organisational Performance Measurement Practices Between Supply Chain Partners: Issues for the Agri-Food Industry; L.Jack Management Accounting Research in the Hospitality Sector; W.Seal & R.Mattimoe PART V: METHODOLOGICAL ISSUES IN MANAGEMENT ACCOUNTING RESEARCH The Positivistic Approach to Management Accounting: Recent Developments and Future Directions; A.Kholeif Ontological Dependency on Epistemology Strategy: Interpretive Management AccountingResearch Revisited; D.Wickramasinghe