Accounting

Literature GM 1401, Fall 2024

Management Accounting

Book

Johansson, S-E. & Runsten, M. (2014), The Profitability, Financing, and Growth of the Firm, Studentlitteratur, Lund. (Chapter 1-8)

Articles

1. Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263-282.
2. Gu, F., & Lev, B. (2017). Time to change your investment model. Financial Analysts Journal, 73(4), 23-33.
3. Hubbard, G. (2009). Measuring organizational performance: Beyond the Triple Bottom Line. Business Strategy and the Environment 18, pp. 177-191.
4. Kaplan, R. S., & Norton, D. P. (2008). Mastering the management system. Harvard business review, 86(1), 62.
5. Libby, T and Lindsay, R. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, Vol 21, pp. 56-75.
6. Linder, S., Leca, B., Zicari, A., & Casarin, V. (2020). Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress. Journal of Business Ethics, 1-18.
7. Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, 237-248.
8. Malmi, T., and Brown, D. A. (2008), "Management control systems as a package - Opportunities, challenges and research directions", Management Accounting Research, Vol. 19, No. 4, pp. 287-300.
9. Østergren, K., & Stensaker, I. (2011). Management control without budgets: a field study of ‘beyond budgeting’ in practice. European Accounting Review, 20(1), 149-181.
10.  Quinn, R. E., & Thakor, A. V. (2018). Creating a purpose-driven organization. Harvard Business Review, pp. 1-9.
11.  Seal, W., Rohde, C., Garrison, R.H. and Noreen, E.W. (2019), Management Accounting, Chapter 1, Management Accounting and the business environment, McGrawHill (will be uploaded on Canvas)
12.  Sundin, H., Granlund, M., & Brown, D. A. (2010). Balancing multiple competing objectives with a balanced scorecard. European Accounting Review, 19(2), 203-246.
13.  Soderstrom, K. M., Soderstrom, N. S., & Stewart, C. R. (2017). Sustainability/CSR research in management accounting: A review of the literature. In Advances in Management Accounting (pp. 59-85). Emerald Publishing Limited.
14.  Won Kim, N. K., & Matsumura, E. M. (2017). Managerial accounting research in corporate social responsibility: A framework and opportunities for research. In Advances in Management Accounting (pp. 31-58). Emerald Publishing Limited.

Financial Accounting

Books

eBook Accounting: Available on McGraw Hill https://www.mheducation.co.uk/accounting-9781307124415-emea (cover chapters 1,2 and 3 in Financial Accounting and Reporting; an International Approach, by Deegan and Ward. Mc Graw Hill.) discount code: MGH30CB

Group Accounting: Chapters 25-27 in International Financial Reporting and Analysis by Alexander, Jorissen, and Hoogendoorn, Cengage

Articles

Alexander, D. and Jermakowicz, E. (2006), A true and fair view of the principles/rules debate. Abacus, 42, pp.132-164.

Ball, R. (2016). IFRS – 10 years later. Accounting and Business Research, Vol. 46, No.5, pp. 545 – 571.

Baudot, L. (2014). GAAP convergence or convergence Gap: unfolding ten years of accounting change. Accounting, Auditing & Accountability Journal 27(6), pp. 956-994.

Bennett, B., Bradbury, M., and Prangnell. (2006). Rule, Principles and Judgements in Accounting Standards. ABACUS, Vol. 42, No.2, pp. 189 – 204.

Carmona, S. and Trombetta, M. (2008). On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principle-based system. Journal of Accounting and Public Policy, Vol. 27, pp. 455 – 461.

Cortese, C., Irvine, H. and Kaidonis, M. (2010). Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries, Accounting Forum, 34(2), pp 76-88.

La Torre, M., Sabelfeld, S., Blomkvist, M., Tarquinio, L. & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: practical forces and projections for future research. Meditari Accountancy Research, 26(4), 598-621.

La Torre, M., Sabelfeld, S., Blomkvist, M., & Dumay, J. (2020). Re-building trust: Sustainability and non-financial reporting and the European Union regulation. Meditari Accountancy Research, 28(5), pp. 701-725.

Nobes, C. (2014). The development of national and transnational regulation on the scope of consolidation. Accounting, Auditing & Accountability Journal, 17(6), 995-1025.