BUS427

BUS427

1. Part I

   • L1: Return on Management Accounting Innovations
     • Hei
   • L2: Activity Based Management & Cost Drivers
     • Bjørnenak, Banker & Johnston
       • Bjørnenak 2000
         • 1. Economist Approach
         • 2. Activity Based Costing
         • 3. Strategic MA (Struc vs Exec)
         • 4. Strategic MA (Product Att)
   • L3: Diffusion of Management Accounting Innovations
     • Ax & Bjørnenak
   • L4: The Balanced Scorecard
     • (Kaplan, R.S. & Norton, D.P. (2001)) Ittner C D and Larcker D F (2009);
   • L5: Budgeting – Environmental Uncertainty
     • Bjørnenak (2013); Sandalgaard (2013)
   • L6: Beyond Budgeting
     • Hope & Fraser (2003) Libby and Lindsey (2010)

2. Part II

   • L7: Opportunity cost defined and the framing of decisions
     • Demski ch. 11, McRae (1970, 1974), Burch and Henry (1974)
   • L8: Opportunity cost applied
     • Leininger (1977) and Balakrishnan et al. (2004)
   • L9: Stand-alone cost, incremental cost and cross-subsidization
     • Faulhaber (1975) Fjell (2001)
   • L10: Cost measurement and sophisticated costing systems
     • Labro (2007)
   • L11: An implementation of a sophisticated costing system
     • Bromwich & Hong (2000)
   • L12+13: Controversy: The ‘reality gap
     • Lucas (2003), Ahmed & Scapens (2003)

3. Part III

   • L14: Creating change in an accounting context Scenarios
   • L15: Mindset change and the controller role
     • Bourmistrov and Kaarbøe, 2013 Baldvinsdottir, Burns, Nørreklit and Scapens, (2009) AAAJ
   • L16: Accounting change
     • Burns & Scapens (2000), Lounsbury (2008)
   • L17: Performance measurement implementation
     • Modell (2012), Yang & Modell (2013)