References
- Amernic , J.H. and Enns , R.J. 1979 . Levels of cognitive complexity and the design of the accounting curriculum . The Accounting Review , 54 ( 1 ) : 133 – 146 .
- Cooper , R. and Kaplan , R.S. 1987 . “ How cost accounting systematically distorts product costs ” . In Accounting and Management: Field Study Perspectives , Edited by: Bruns , W.J. and Kaplan , R.S. Harvard Business School Press .
- Hopwood , A.G. 1987 . The archaeology of accounting systems . Accounting, Organizations and Society , 12 ( 3 ) : 207 – 234 .
- Johnson , H.T. and Kaplan , R.S. 1986 . Relevance Lost: The Rise and Fall of Management Accounting , Harvard Business School Press .
- Loft , A. 1991 . “ The history of management accounting: relevance found ” . In In Issues in Management Accounting , Edited by: Ashton , D. , Hopper , T. and Scapens , R.W. Prentice Hall International .
- McGrath , M.E. and Hoole , R.W. 1992 . Manufacturing's new economics of scale . Harvard Business Review , May–June : 94 – 102 .
- Miller , J.G. and Vollmann , T.E. 1985 . The hidden factory . Harvard Business Review , September–October : 142 – 150 .
- Miller , P. 1994 . “ Accounting as social and institutional practice: an introduction ” . In Accounting as Social and Institutional Practice , Edited by: Hopwood , A.G. and Miller , P. Cambridge University Press .
- Reich , R.B. 1991 . The Work of Nations: Preparing Ourselves for 21st Century Capitalism , New York : Simon and Schuster .
- Schonberger , R.J. 1990 . Building a Chain of Customers , New York : The Free Press .
- Shank , J.K. and Govindarajan , V. 1988 . The perils of cost allocations based on production volumes . Accounting Horizons , December : 71 – 79 .
- Zeff , S.A. 1989 . Recent trends in accounting education and research in the USA: some implications for UK academics . British Accounting Review , June : 159 – 176 .