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• 2010Strategic management accounting and business strategy: a loose coupling?230 cited
• 2006A Review of Activity-Based Costing: Technique, Implementation, and Consequences180 cited
• 2012The paradox of strategic management accounting174 cited
• 1993Strategic management accounting151 cited
• 2009On the emergence of strategic management accounting: An institutional perspective150 cited
• 2012Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains144 cited
• 1999Unbundling management accounting innovations135 cited
• 2020Management accountants and strategic management accounting: The role of organizational culture and information systems133 cited
• 2006Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management130 cited
• 2012Extending open innovation throughout the value chain by small and medium-sized manufacturers120 cited
• 2002Integrating Management Accounting and Marketing in the Pursuit of Competitive advantage: the case for strategic management accounting119 cited
• 2012A review of literature on contingency theory in managerial accounting118 cited
• 1989Recent trends in accounting education and research in the USA: Some implications for UK academics