成本管理会计参考文献

成本管理会计参考文献

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1、成本管理会计参考文献AmericanElectronicsAssociations,OperatingRatiosSurvey1993-94,(SantaClara,CA:AmericanElectronicsAssociations,1993).APQC/CMA-I,ActivityBasedManagementConsortiumStudy(AmericanProductivityandQualityCenter/CMA-I,1995).Armitage,H.,andR.Nicholson,“Activity-BasedC

2、osting:ASurveyofCanadianPractice,”SupplementtoCMAMagazine(1993).Asada,T.,J.Bailes,andM.Amano,“AnEmpiricalStudyofJapaneseandAmericanBudgetPlanningandControlSystems,”(WorkingPaper,TsukubaUniversityandOregonStateUniversity,1989).Ask,U.,andC.Ax,“TrendsintheDevelopmentof

3、ProductCostingPracticesandTechniques—ASurveyoftheSwedishManufacturingIndustry,”(WorkingPaper,GothenburgSchoolofEconomics,Gothenburg,Sweden,1992).Atkinson,A.,IntrafirmCostandResourceAllocations:TheoryandPractice,(Hamilton,Canada:SocietyofManagementAccountantsofCanada

4、andCanadianAcademicAccountingAssociationResearchMonograph,1987).Berry,L.E.,andJ.Scheumann.“TheController’sGoodIntentions,”FinancialExecutive,(January/February1998).Blayney,P.,andI.Yokoyama,“ComparativeAnalysisofJapaneseandAustralianCostAccountingandManagementPractic

5、es,”(WorkingPaper.TheUniversityofSydney,Sydney,Australia,1991).Block,S.,“CapitalBudgetingTechniquesUsedbySmallBusinessinthe1990’s”TheEngineeringEconomist(Summer1998).BusinessInternationalCorporation,101,MoreChecklistsforGlobalFinancialManagement(NewYork,1992).Chenha

6、ll,R.H.,andK.Langfield-Smith,“AdoptionandBenefitsofManagementAccountingPractices:AnAustralianStudy,”ManagementAccountingResearch(March1998).Clarke,P.,“ManagementAccountingPracticesandTechniquesinIrishManufacturingFirms,”(WorkingPaper,TrinityCollege,Dublin,Ireland,19

7、95).Clarke,P.,“ASurveyofActivity-BasedCostinginLargeManufacturingFirmsinIreland,”(WorkingPaper,TrinityCollege,Dublin,Ireland,1996).Clarke,P.andT.ODea,“ManagementAccountingSystems:SomeFieldEvidencefromSixteenMultinationalCompaniesinIreland,”(WorkingPaper,TrinityColle

8、ge,Dublin,Ireland,1993).Cohen,J.,andL.Paquette,“ManagementAccountingPractices:PerceptionsofControllers,”JournalofCostManagement(Fall1991).

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