1Johnson,H.T.and Kaplan,R.S..Relevance Lost:The Rise and Fall of Management Accounting[M].Harvard Business School Press,Boston,Massachusetts,1987.
2Johnson,H.T..Relevance Regained:From Top-Down Control to Bottom-up Empowerment[M].The Free Press,New York,Maxwell Macmillan Canada,1992.
3Hopper,T.and Powell,A..Making sense of research into organizational and social aspects of management accounting:a review of its underlying assumptions[J].Journal of Management Studies,1985,(22).
4Chua,W.F..Radical Developments in Accounting Thought[J].The Accounting Review,1986,61,(4).
6Roslender,R..Relevance Lost and Found:Critical Perspectives on the Promise of Management Accounting[J].Critical Perspectives on Accounting,1996,(7).
7Shields,M.D..Research in management accounting by North Americans in the 1990s[J].Journal of Management Accounting Research,1997,(9).
8Kaplan,R.S..Innovation Action Research:Creating New Management Theory and Practice[J].Journal of Management Accounting Research,1998,(10).
9Cagwin,D.and Bouwman,M..The association between activity-based costing and improvement in financial performance[J].Management Accounting Research,2002,(13).
10Sim,K.L.and Killough,L.N..The performance effects of complementarities between manufacturing practices and managemerit accounting systems[J].Journal of Management Accounting Research,1998,(10).