The Portable MBA in Finance and Accounting, 3rd Edition

Measuring Productivity 221

Ferris, Kenneth R., and J. Leslie Livingstone, eds., Management Planning and
Control: The Behavioral Foundations(Columbus, OH: Century VII, 1989), esp.
chs. 3, 8, and 9.
Horngren, Charles T., Gary L. Sundem, and William O. Stratton, Introduction
to Management Accounting,11th ed. (Englewood Cliffs, NJ: Prentice-Hall,
1999), esp. chs. 7 and 8.
Kaplan, Robert S., and Anthony A. Atkinson, Advanced Management Accounting,3rd
ed. (Englewood Cliffs, NJ: Prentice-Hall, 1998), esp. chs. 9 and 10.
Maher, Michael W., Clyde Stickney, Roman L. Weil, and Sidney Davidson, Manager-
ial Accounting (Fort Worth, TX: Harcourt College Publishers, 1999), esp.
chs. 10 and 11.
Shank, J.K., and N.C. Churchill, “ Variance Analysis: A Management-Oriented Ap-
proach,” The Accounting Review,52 (Oct. 1977): 950–957.
Welsch, Glenn A., Ronald W. Hilton, and Paul N. Gordon, Budgeting: Profit Planning
and Control,5th ed. (Englewood Cliffs, NJ: Prentice-Hall, 1988), esp. ch. 16.

INTERNET LINKS

Internet links and Web sites have an uncomfortable way of disappearing. The
reader is advised, therefore, to do her or his own search under key words
such as “variance analysis” and “standard costing.” This will turn up sites such
as Conoco’s and Corn Products International’s discussions of their results at
http://www.conoco.com and http://www.cornproducts.com. Both make excellent use of
variance analysis. The U.S. Army Cost and Economic Analysis Center at
http://www.ceac.army.mil /web/default.html provides a good discussion of standards,
while the Association of Accounting Technicians, at http://www.aat.co.uk, provides
an excellent forum for questions and answers on this and many other accounting
topics. The Institute of Management Accountants maintains a site at www
.imanet.org that provides all kinds of managerial accounting resources. Finally,
the reader is invited to visit my own site, at http://www.smu.edu /∼mvanbred, with its
many links and notes on both financial and managerial accounting.

NOTES

1. R. Kaplan and D. Norton, “The Balanced Scorecard—Measures That Drive
   Performance,” Harvard Business Review,70 (Jan.–Feb. 1992): 71–79.


2. National Association of Accountants, Standard Costs and Variance Analysis
   (New York: NAA, 1974): 9.


3. Whyte, W.F., ed., Money and Motivation: An Analysis of Incentives in Indus-
   try(New York: Harper & Row, 1955).


4. Cooper, Robin, and Robert S. Kaplan, “How Cost Accounting Distorts Prod-
   uct Costs,” Management Accounting,69 (Apr. 1988): 20–27.