This collection contains the main journal articles necessary to complement and support the established second edition of "Accounting for Management Control". The success of the text stems from the authors' commitment to examining management accounting in an organizational and behavioural context. Only in this way can the contribution to the management control system be evaluated. The articles contained in this volume follow the structure and content of the main book, providing deeper insights into those fundamental issues of accounting control systems design and indicating the direction of future developments in research. The collection contains articles with a variety of perspectives and range from as early as the 1950s through to the present. The inclusion of all these papers in one volume gives the student easier access to the body of work upon which the main text is based. A teacher's manual to be used in conjunction with the main text is also available. This book should be of interest to senior undergraduate students of accounting and finance, and university and polytechnic libraries.

Table of Contents:
Part 1 The context of management accounting: management control systems - whence and whither?, J.L.J. Machin; control, organization and accounting, D.T. Otley and A.J. Berry; stability, control and choice, G. Vickers; a conceptual framework for the design of organizational control mechanisms, W.G. Ouchi; the contingency theory of management accounting - achievement and prognosis, D.T. Otley; the organizational context of accounting, J.G. Birnberg et al; control and organizational order, J. Dermer; designing semi-confusing information systems for organizations in changing environments, B. Hedberg and S. Jonsson; planning management control systems, F. Amigoni. Part 2 Accounting for programmed decisions: budgetary control and business behaviour, A. Buckley and E. McKenna; human relations and business behaviour, N. Macintosh; the role of budgetary information in performance evaluation, M. Briers and M. Hurst; measuring manufacturing performance - a new challenge for managerial accounting research, R.S. Kaplan; management accounting and action, R.J. Swieringa and K.E. Weick. Part 3 Accounting for non-programmed activities: industrial organization, corporate strategy and structure, R.E. Caves; the usefulness of residual income, C.R. Emmanuel and D.T. Otley; profit measurement in divisionalized companies, R.W. Scarpens; transfer pricing - a behavioural context, D.J.H. Watson and J.V. Baumler; transfer pricing - a fair and neutral procedure, C.R. Emmanuel and K.P. Gee; towards an organizational theory of the transfer pricing process, B.H. Spicer; transfer pricing in complex organizations - a review and integration of recent empirical and analytical research, S.V. Grabski; the achievability of budget targets in profit centres - a field study, K.A. Merchant and J.F. Manzoni; sophisticated capital budgeting selection techniques and firm performance, S.F. Haka et al. Part 4 A framework for analysis: divisional performance measurement - beyond an exclusive profit test, L.D. Parker; a contingency framework for the design of accounting information systems, L.A. Gordon and D. Miller; the evolution of management accounting, R.S. Kaplan; the role of management control systems in creating competitive advantage - new perspectives, R. Simons; linking control systems to business unit strategy - impact on performance, V. Govindarajan and A.K. Gupta; the dilemma of implementing controls - the case of managerial accounting, C. Argyris.