References

Amaratunga, D., Baldry, D., Sarshar, M., & Newton, R. (2002). Quantitative and qualitative research in
the built environment: Application of mixed research approach. Work Study, 51(1), 17-31.

Amer, T., Hackenbrack, K., & Nelson, M. (1994). Between-auditor differences in the interpretation of
probability phrases. Auditing, 13(1), 126.

Barton, J., & Simko, P. J. (2002). The balance sheet as an earnings management constraint. The
Accounting Review, 77(s-1), 1-27.

Borthick, A. F. (1996). Helping accountants learn to get the information managers want: The role of
the accounting information systems course. Journal of Information Systems, 10(2), 75-85.

Boyd, L. H., & Cox Iii, J. F. (2002). Optimal decision making using cost accounting information.
International Journal of Production Research, 40(8), 1879-1898.

Bryman, A. (2006). Integrating quantitative and qualitative research: How is it done? Qualitative
Research, 6(1), 97-113.

Bushman, R., Chen, Q., Engel, E., & Smith, A. (2004). Financial accounting information, organizational
complexity and corporate governance systems. Journal of Accounting and Economics, 37(2), 167201.

Castleberry, S. B. (2001). Using secondary data in marketing research: A project that melds web and
off-web sources. Journal of Marketing Education, 23(3), 195-203.

Cheffi, W., Rao, A., & Beldi, A. (2010). Designing a performance measurement system: Accountants
and managers diverge. Management Accounting Quarterly, 11(3)

Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities,
management techniques and management accounting: An empirical investigation using a
systems approach. Accounting, Organizations and Society, 23(3), 243-264.

Collier, P. M. (2015). Accounting for managers: Interpreting accounting information for decision
making John Wiley & Sons.

Commission, P. (2011). Economic structure and performance of the australian retail industry.
(Productivity Commission Inquiry Report No. 56). Canberra: doi:November 4, 2011

Cooper, D. R., Schindler, P. S., & Sun, J. (2003). Business research methods.

Free, C. (2008). Walking the talk? supply chain accounting and trust among UK supermarkets and
suppliers. Accounting, Organizations and Society, 33(6), 629-662.

Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or
permanent outcome? Management Accounting Research, 13(3), 299-321.

Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A valuebased management perspective. Journal of Accounting and Economics, 32(1), 349-410.

Jick, T. D. (1979). Mixing qualitative and quantitative methods: Triangulation in action. Administrative
Science Quarterly, 24(4), 602-611.

Kaplan, R. S. (1983). Measuring manufacturing performance: A new challenge for managerial

accounting research. Readings in accounting for management control (pp. 284-306) Springer.

Kasanen, E., Lukka, K., & Siitonen, A. (1993). The constructive approach in management accounting
research. Journal of Management Accounting Research, 5, 243.

Marriott, N., & Marriott, P. (2000). Professional accountants and the development of a management
accounting service for the small firm: Barriers and possibilities. Management Accounting
Research, 11(4), 475-492.

Pierce, B., & O'Dea, T. (2003). Management accounting information and the needs of managers:
Perceptions of managers and accountants compared. The British Accounting Review, 35(3), 257290.

Rogers, D. S., Lambert, D. M., Croxton, K. L., & Garca-Dastugue, S. J. (2002). The returns
management process. The International Journal of Logistics Management, 13(2), 1-18.

Scapens, R. W. (1994). Never mind the gap: Towards an institutional perspective on management
accounting practice. Management Accounting Research, 5(3), 301-321.

Tayles, M., Pike, R. H., & Sofian, S. (2007). Intellectual capital, management accounting practices and
corporate performance: Perceptions of managers. Accounting, Auditing & Accountability Journal,
20(4), 522-548.

Wall, F., & Greiling, D. (2011). Accounting information for managerial decision-making in shareholder
management versus stakeholder management. Review of Managerial Science, 5(2-3), 91-135.

Wang, L., & Lin, L. (2007). A methodological framework for the triple bottom line accounting and
management of industry enterprises. International Journal of Production Research, 45(5), 10631088.