ACCOUNTING DECISIONS 179
Drury, C. and Tayles, M. (2000).Cost System Design and Profitability Analysis in UK Companies,
London: Chartered Institute of Management Accountants.
Fisher, J. (1995). Contingency-based research on management control systems: Categoriza-
tion by level of complexity.Journal of Accounting Literature, 14, 24 – 53.
Hiromoto, T. (1991). Another Hidden Edge – Japanese Management Accounting,Getting
Numbers You Can Trust: The New Accounting. Boston, MA: Harvard Business Review
Paperback.
Hopper, T., Otley, D. and Scapens, B. (2001). British management accounting research:
Whence and whither: Opinions and recollections.British Accounting Review, 33, 263 – 91.
Johnson, H. T. and Kaplan, R. S. (1987).Relevance Lost: The Rise and Fall of Management
Accounting. Boston, MA: Harvard Business School Press.
Kaplan, R. S. and Cooper, R. (1998).Cost and Effect: Using Integrated Cost Systems to Drive
Profitability and Performance. Boston, MA: Harvard Business School Press.
Laughlin, R. (1996). Principals and higher principals: Accounting for accountability in the
caring professions. In R. Munro and J. Mouritsen (eds),Accountability: Power, Ethos and
the Technologies of Managing, London: International Thomson Business Press.
Miller, P. (1994). Accounting as social and institutional practice: An introduction. In
A. G. Hopwood and P. Miller (eds),Accounting as Social and Institutional Practice,Cam-
bridge: Cambridge University Press.
Miller, P. and O’Leary, T. (1987). Accounting and the construction of the governable person.
Accounting, Organizations and Society, 12(3), 235 – 65.
Otley, D. (1980). The contingency theory of management accounting: Achievement and
prognosis.Accounting, Organizations and Society, 5(4), 413 – 28.
Preston, A. (1986). Interactions and arrangements in the process of informing.Accounting,
Organizations and Society, 11(6), 521 – 40.
Roberts, J. (1990). Strategy and accounting in a U.K. conglomerate.Accounting, Organizations
and Society, 15(1/2), 107 – 26.
Williams, K., Haslam, C., Williams, J., Abe, M., Aida, T. and Mitsui, I. (1995). Management
accounting: The western problematic against theJapanese application. In A. J. Berry,
J. Broadbent and D. Otley (eds),Management Control: Theories, Issues and Practices,Bas-
ingstoke: Macmillan.