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The design of cost management systems : text, cases, and readings
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The design of cost management systems : text, cases, and readings (1991)The design of cost management systems : t…Additional Evidence on the Sticky Behavior of Costs (2016)Additional Evidence on the St…Earnings management, corporate governance and expense stickiness (2015)Earnings management, corporat…How CFOs determine management accounting innovation: an examination of direct and indirect effects (2009)How CFOs determine management…Understanding Cost Management: What Can We Learn from the Evidence on 'Sticky Costs'? (2007)Understanding Cost Management…The role of manufacturing practices in mediating the impact of activity-based costing on plant performance (2007)The role of manufacturing pra…Cost Behavior and Fundamental Analysis of SG&A Costs (2007)Cost Behavior and Fundamental…The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals (2005)The relation between cost-sys…Does Capacity Utilization Affect the “Stickiness” of Cost? (2004)Does Capacity Utilization Aff…Additional Evidence on the Sticky Behavior of Costs (2003)Additional Evidence on the St…The costs of activity-based management (2002)The costs of activity-based m…Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry (2002)Factors influencing the perfo…The design and implementation of the balanced business scorecard: An analysis of three companies in practice (1996)The design and implementation…Cost accounting in Finland: current practice and trends of development (1996)Cost accounting in Finland: c…An empirical analysis of manufacturing overhead cost drivers (1995)An empirical analysis of manu…Product costing in UK manufacturing organizations (1994)Product costing in UK manufac…Are overhead costs strictly proportional to activity? (1994)Are overhead costs strictly p…Relevance Lost: The Rise and Fall of Management Accounting (1987)The fragmented communication structure within the accounting academia: the case of activity-based costing research genres (2002)Explicating the design of overhead absorption procedures in UK organizations (2004)Cost Accounting: A Managerial Emphasis, (2010)Journal of Management Accounting Research (2012)Accounting earnings and cash flows as measures of firm performance (1994)Complementarities and fit strategy, structure, and organizational change in manufacturing (1995)Management control systems and strategy: A resource-based perspective (2005)Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style (2010)Pyramidal structure, political intervention and firms' tax burden: Evidence from China's local SOEs (2015)Adoption of management accounting innovations: Organizational culture compatibility and perceived outcomes (2016)Labor and Monopoly Capital (1974)The Second Industrial Divide: Possibilities for Prosperity (1987)ABC and organizational change: an institutional perspective (2002)A Review of Activity-Based Costing: Technique, Implementation, and Consequences (2006)Interrogating accountability (2010)Out of the Crisis (1982)The theory and practice of econometrics (1986)How Cost Accounting Systematically Distorts Product Costs (1987)Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals (2005)Field-Based Research in Accounting: Accomplishments and Prospects (2006)Handbook of Industrial and Organizational Psychology. (1977)Research in Organizational Behavior. (1986)Information Systems Success: The Quest for the Dependent Variable (1992)A Proposed Framework for Behavioral Accounting Research (2011)Separation of Ownership and Control (1983)The balanced scorecard : measures that drive performance (1992)The balanced scorecard--measures that drive performance. (1992)The influence of time-to-market and target costing in the new product development success (2008)Accounting, performance management systems and accountability changes in knowledge-intensive public organizations (2019)The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments (1997)Are Selling, General, and Administrative Costs “Sticky”? (2003)Cost Structure and Sticky Costs (2014)The Political Economy of Labor Employment Decisions: Evidence from China (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Determinants of ‘Sticky Costs': An Analysis of Cost Behavior using United States Air Transportation Industry Data (2011)Equity Incentives and Long-Term Value Created by SG&A Expenditure* (2011)Cost Management Research (2017)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Mail and internet surveys : the tailored design method (2007)Differences in the sophistication of Value-based Management – The role of top executives (2012)Upper echelons theory in management accounting and control research (2013)Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management (2014)Conditions under which activity-based cost systems provide relevant costs. (1991)Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective (2001)Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications (2007)
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  • 2004Does Capacity Utilization Affect the “Stickiness” of Cost?243 cited
  • 2005The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals240 cited
  • 1994Are overhead costs strictly proportional to activity?228 cited
  • 2007Cost Behavior and Fundamental Analysis of SG&A Costs216 cited
  • 2009How CFOs determine management accounting innovation: an examination of direct and indirect effects215 cited
  • 2002The costs of activity-based management196 cited
  • 1995An empirical analysis of manufacturing overhead cost drivers166 cited
  • 2007The role of manufacturing practices in mediating the impact of activity-based costing on plant performance149 cited
  • 1994Product costing in UK manufacturing organizations147 cited
  • 2002Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry147 cited
  • 1996The design and implementation of the balanced business scorecard: An analysis of three companies in practice135 cited
  • 1996Cost accounting in Finland: current practice and trends of development124 cited
  • 2016Additional Evidence on the Sticky Behavior of Costs110 cited

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2015
Earnings management, corporate governance and expense stickiness
107 cited
  • 2003Additional Evidence on the Sticky Behavior of Costs104 cited
  • 2007Understanding Cost Management: What Can We Learn from the Evidence on 'Sticky Costs'?100 cited