Anthony, R.N. (1988). The Management Control Function. Boston M.A., Harvard Business School Press.

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1 184 Bibliography Aken, J.E. van (1994). De Bedrijfskunde als ontwerpwetenschap: de regulatieve en de reflectieve cyclus. [ Industrial Engineering and Management Science as Design Science: The Regulation- and Reflection research cycles (In Dutch)]. Bedrijfskunde, 656 (1), pp Anthony, R.N. (1988). The Management Control Function. Boston M.A., Harvard Business School Press. Baker, K.R. (1993). Requirements Planning. In Graves, S.C.; Rinnooy Kan, A.H.G. and P.H. Zipkin (Eds.) Logistics of Production and Inventory: Handbook in Operations Research and Management Science, pp Amsterdam, Elsevier Science Publishers. Balakrishnan R. and K. Sivaramakrishnan (1996). Is assigning capacity costs to individual products necessary for capacity planning? Accounting Horizons, 10 (3), pp Baumol, W.J. (1952). The Transactions Demand for Cash: An Inventory Approach. Quarterly Journal of Economics, 66, pp Belkaoui, A.R. (1992). Accounting Theory. 3 rd Ed. London, Academic Press. Bertrand, H.W.M., Wortmann, J.C. and J. Wijngaard (1990). Production control: a structural and design oriented approach. Amsterdam, Elsevier Science Publishers. Bilderbeek, J. S.; Brinkman and A.C.J. de Leeuw (1998). De bedrijfskundige aanpak van problemen. [ The design-oriented approach to problems (in Dutch)]. In PBNA Bedrijfskundig Zakboekje, Arnhem, Koninklijke PBNA. Bitran, G.R. and A.C. Hax (1977). On the design of hierarchical production planning systems. Decision Sciences, 8, pp Bitran, G.R. and D. Tirumpati (1993). Hierarchical Planning. In Graves, S.C.; Rinnooy Kan, A.H.G. and P.H. Zipkin (Eds.) Logistics of production and inventory: handbook in operations research and management science, pp Amsterdam, Elsevier Science Publishers. Brealey R.A. and S.C. Meyers (1996). Principles of Corporate Finance. 5 th Ed. New York, Mc Graw-Hill, Inc. Buchan, J. and E. Koenigsberg (1963). Scientific Inventory Management, Prentice-Hall. Camp, W.E. (1922). Determining the Production Order Quantity. Management Engineering, 2, pp Chase, R.B. and N.J. Aquilano (1995). Production and operations management, manufacturing and services.7 th Ed. Chicago, Irwin. Chiara, F. (2001). Predicting the implementation effort of ERP projects: empirical evidence on SAP/R3. Journal of Information Technology, 16, pp Corbey, M.H. and P.G. Tullemans (1991). Economische beslisondersteuning bij volumeflexibiliteit. Bedrijfskunde, 63 (3), pp [ Financial decision support for the volume flexibility decision in Dutch].

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3 186 Geijsbeek, J.B. and L. Paccioli (1974). Ancient double-entry bookkeeping. Lucas Paccioli s treatise (A.D. 1494) reproduced and translated with reproductions, notes and abstracts from Manzoni, Pietra, Ympijn, Stivin and Dafforne. Houston TX, Scholars Book Co. Govindarajan, V. and A.K. Gupta, (1985). Linking control systems to business unit strategy: impact on performance. Accounting Organization and Society, 10 (1), pp Harmon, P. (2002). Business Process Change. Amsterdam, Morgan Kaufmann Publishers. Hax, A.C. and H.C. Meal (1975). Hierarchical integration of production planning and scheduling. In M.A. Geisler (Ed.), Studies in the Management Science, Vol 1: Logistics, New York, Elsevier Science Publishers. Hill, N.C. and Sartoris, W.L. (1992). Short-Term Treasury Management: Text and Cases. 2 nd Ed., New York, Macmillan Publishing Company. Hollander, A.S., Dena, E.L. and J.O. Cherrington (1996). Accounting Information Technologies and Business Solutions. 2 nd Ed., Chicago, Irwin. Hopwood, A.G. (1980). The organizational and behavioral aspects of budgeting and control. In M.A. Geisler (Ed.), Studies in the management science, Vol. 1: Logistics, New York, Elsevier Science Publishers. Hyer, N.L. and Wemmerlov, U. (1984). Group technology and productivity. Harvard Business Review, November/December, pp Ijiri, Y. (1975). The Theory of Accounting Measurement. American Accounting Association, Jensen, M. and W. Mackling (1976). Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics. (3), pp Johnson, T.H. and Kaplan, R.S. (1987). Relevance Lost. The Rise and Fall of Management Accounting. Boston M.A., Harvard Business School Press. Kaplan, R.S. (1984). The Evolution of Management Accounting. The Accounting Review, 59 (3), pp Kaplan R.S. and D.P. Norton (1993). Putting the balanced scorecard to work, Harvard Business Review, September-October, pp Kaplan R.S. and D.P. Norton (1996). Using the balanced scorecard as a strategic management system, Harvard Business Review, January-February, pp Keynes, J.M. (1930). Treatise on Money. London, Macmillan. Lawrence, P.R. and J.W. Lorsch (1967). Differentiation and integration in complex organizations, Administrative Science Quarterly, June, pp Leeuw, de A.C.J. (1993). Een boekje over bedrijfskundige methodologie. [ A booklet about design-oriented research methodology (in Dutch)]. Assen, Van Gorkum. McCarthy, W.E. (1979). An Entity-Relationship View of Accounting Models. The Accounting Review, October, pp

4 187 McCarthy, W.E. (1980). Construction and Use of Integrated Accounting Systems with Entity- Relationship Modeling. in P. Chen, ed. Entity-Relationship Approach to Systems Analysis and Design, pp , North-Holland Publishing Company. McCarthy, W.E. (1982). The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment. The Accounting Review, July, pp McCarthy, W.E. (1995). The REA accounting model framework. Paper presented at the OOPLSLA 95 conference, Austin, Texas. Merriam-Webster On-Line Dictionary. Miller, M. H. and D. Orr (1966). A Model for the Demand for Money by Firms. Quarterly Journal of Economics, 80, pp Mullins, D. and R. Homonoff (1976). Applications of Inventory Cash Management Models. In S.C. Myers (Ed.), Modern Developments in Financial Management, New York, Frederick A. Praeger, Inc. Murthy, U.S. and C.E. Wiggins jr. (1993). Object-oriented modeling approaches for designing accounting information systems. Journal of Information Systems, 7 (2), Fall, pp O Brian J. and Sivaramakrishnam K. (1996). Co-ordinating order processing and production scheduling in order initiated production environments. Journal of Management Accounting Research, 8, pp Orliky, J. (1975). Material Requirements Planning: The new Way of Life in Production and Inventory Management. New York, McGraw-Hill Inc. Riebel, P. (1994). Core Features of the Einzelkosten- und Deckungsbeitragsrechnung. The Accounting Review, 3 (3), pp Riebel, P. and W. Sinzig (1981). Zur Realisierung der Einzelkosten- und Deckungsbeitragsrechnung mit einer relationalen Datenbank. Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung, 33(6), pp Riebel, P., Sinzig, W., and M. Heesch (1992). Fortschritte bei der Realisiering der Einzelkostenrechnung mit dem SAP-System [ Progress in the realization of Einzelkostenrechnung with an SAP system in German]. Controlling, März / April, pp Rockart, J.F. (1979). Chief executives need their own data. Harvard Business Review, March- April, Sakagami, M. (1995). Introducing an Object-Oriented Model into Accounting. Osaka City University Business Review, 6, pp Saunders, J. (1999). Beware of the costs lurking in ERP. Computing Canada, 25 (10), pp Scapens, R.; Turley, S.; Burn, J. Lewis; Joseph, N. and Soutwoth, A. (1996). External Reporting and Management Decisions, London, CIMA Publications. Scheer, A.W. and F. Haberman (2000). Making ERP a Success. Communications of the ACM, 43 (4), pp

5 188 Schmalenbach, E. (1948). Pretiale Wirtschaftlenkung, Bd 2: Pretiale Lenkung des Betriebes. Bremen-Horn, Industrie- und Handelsverlag. [ Prices in a planned economy, Part 2: Price policy in organizations in German]. Schmalenbach, E. (1956). Kostenrechnung und Preizepolitik. [ Kostenrechnung and Price Policy in German]. 7 Ed., Cologne, Opladen. Schneeweiss, C. (1995). Hierarchical Structures in Organizations. A Conceptual Framework. European Journal of Operational Research, 86 (1), pp Schön, D.A. (1993). The reflective practitioner. London, Temple Smith. Silver, E.A., Pyke, D.F. and R. Peterson (1998). Inventory management and production planning and scheduling (3 rd Edition). New York, John Wiley & Sons. Sinzig, W. (1983). Datenbank-Orientiertes Rechnungswesen [Data-oriented bookkeeping in German], Berlin, Springer-Verlag. Sinzig, W. (1994). Relative Identifiable Cost / Contribution Accounting: Basic Principles and Methods of Implementation. International Journal of Production Economics, 36, pp Slack, N. (1991). The Manufacturing Advantage. London, Mercury Books. Sorter, G.H. (1969). An Events Approach to Basic Accounting Theory. The Accounting Review, January, pp Stedman, C. (1999). Survey: ERP costs more than measurable ROI. Computerworld, 33 (14), p. 6. Swagerman, D. and A. Wassenaar (1998). The organizational and information aspects of the financial logistical management concept in theory and practice. Proceedings of the European Conference on Accounting Information Systems (April 5, 1998, Antwerp, Belgium). Swagerman, D. (2000). Financial-Logistics Management: The management of financiallogistic applications inside and between organizations [ Financieel-Logistiek Management. Het management van financieel-logistieke toepassingen binnen en tussen organizaties - in Dutch]. Ph.D. Thesis University of Twente. Taal, M. and J.C. Wortmann (1997). Integrating MRP and finite capacity planning. Production Planning & Control, 8 (3), pp Theeuwes J.A.M. and J.K.M. Adriaansen (1994). Towards an accounting framework for manufacturing improvement. International Journal of Production Economics, 36, pp Thomas, L.O. and J.O. McClain (1993). An overview of production planning. In Graves, S.C.; Rinnooy Kan, A.H.G. and P.H. Zipkin (Eds.) Logistics of production and inventory: handbook in operations research and management science, pp Amsterdam, Elsevier Science Publishers. Ullman, J.D. (1980). Principles of Database Systems. Computer Science Press. Vandenbossche, P.E.A. (1997). Operations Management and Financial Management information system: a design approach for infinite and finite planning systems. Report Eindhoven University of Technology, EUT/BDK/84.

6 189 Verdaasdonk P.J.A. (1998). Accounting information for Operations Management decisions. Ph.D. Dissertation, Eindhoven University of Technology. Verdaasdonk, P.J.A. (2003). An object-oriented model for ex-ante accounting information. Journal of information systems 17 (1), pp Verdaasdonk, P and M. Wouters (1999). Defining an information structure to analyse resource spending changes of Operations Management decisions. Production Planning & Control, 10 (2), pp Verschuren, P. and Doorewaard, H. (1995). Het ontwerpen van een onderzoek. [ The design of research (In Dutch)]. Utrecht, Lemma. Voss, C.A. (1992). Manufacturing Strategy. London, Chapman & Hall. Waggle, D. (1998). Making the business case for an ERP system. Corporate Finance, December, pp Wagner, H.M. (1962). Statistical Management of Inventory Systems, New York, John Wiley & Sons. Weber, J. and B.E. Weissenberger (1997). Relatieve Einzelkosten- und Deckungsbeitragsrechnung: a critical evaluation of Riebel s approach. Management Accounting Research, 8, pp Wight, O.W. (1982). MRP-II: Unlocking The United Statesn Productivity Potential. Boston MA, CBI Publishing. Wouters, M.J.F. (1991). Economic evaluation of lead-time reduction. International Journal of Production Economics, 22, pp Wouters, M.J.F. (1994). Decision orientation of activity-based costing. International Journal of Production Economics, 36, pp Wouters, M.J.F. (1997). Relevant cost information for order acceptance decisions. Production Planning & Control, 8, pp Wouters, M.; Kokke, K., Theeuwes, J. and K. van Donselaar (1999). Identification of critical operational performance measures a research note on a benchmarking study in the transportation and distribution sector. Management Accounting Research, 1999, 10, pp Yamey, B.S. (2000). Double-entry bookkeeping in Western Europe: 1300 to New York, Garland. Young, M. and F. Selto (1991). New Manufacturing Practices and Cost Management. A review of literature and directions for research. Journal of Accounting Literature, 10, pp Yu, S.C. (1976). The Structure of Accounting Theory. Florida, The University Press. Zimmerman, J.L. (1997). Accounting for Decision-Making and Control. 2 nd Ed., Chicago, Irwin.

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