ABM Articles

"Activity-Based Costing," Chapter A4 in James B. Edwards (ed.) Cost Management for Service
Industries
(Boston: Warren, Gorham & Lamont, 1999).




The Economics of Variety (Washington, DC: Food Marketing Institute, 1999) with Walter Salmon
(senior author) and Marci K. Dew.


"Innovation Action Research: Creating New Management Theory and Practice," Journal of Management
Accounting Research
(1998), pp. 89-118.


"The Promise - and Peril - of Integrated Cost Systems," Harvard Business Review (July-August
1998), pp. 109-119 (with Robin Cooper).


"Transfer Pricing with ABC," Management Accounting (May 1997), (with Dan Weiss and Eyal Desheh),
pp. 20-28.
Lybrand Certificate of Merit Award, Institute of Management Accountants


"Implementing New Knowledge: The Case of Activity-Based Costing," Accounting Horizons (September
1994), pp. 83-105; (with Chris Argyris).


"Companies as Laboratories," in The Relevance of a Decade (Boston: HBS Press, 1994), pp.
149-183.


"Devising a Balanced Scorecard Matched to Business Strategy," Planning Review (September-October
1994), pp. 15-17, 19, 48.


"Flexible Budgeting in an Activity-Based Costing Framework," Accounting Horizons (June 1994),
pp. 104-109.


"Research Opportunities in Management Accounting," Journal of Management Accounting Research
(Fall 1993), pp. 1-14.


"In Defense of Activity-Based Cost Management," Management Accounting (November 1992), pp.
58-63.


"From ABC to ABM," Management Accounting (November 1992), pp. 54-57.


"Activity-Based Systems: Measuring the Costs of Resource Usage," Accounting Horizons (September
1992), pp. 1-13; (with Robin Cooper).


"The Topic of Quality in Business School Education and Research," Selections (Autumn 1991).


"The Current Status of Activity-Based Costing: An Interview with Robin Cooper and Robert S.
Kaplan," Management Accounting (September 1991), 22-26.


"Profit Priorities from Activity-Based Costing," Harvard Business Review (May-June 1991), pp.
130-135 (with Robin Cooper).


"New Systems for Measurement and Control," Engineering Economist (Spring 1991), pp. 201-218.


"Accounting for Technology Costs," Enterprise (Winter 1990), pp. 8-12


"Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm,"
Journal of Management Accounting Research (Fall 1990), pp. 2-15.


"The Four Stage Model of Cost Systems Design," Management Accounting (February 1990).


"Limitations of Cost Accounting in Advanced Manufacturing Environments," Chapter 1 in Kaplan
(ed.) Measures for Manufacturing Excellence (HBS Press) Boston, MA) 1990, pp. 15-38.


"Measures for Manufacturing Excellence: A Summary," Journal of Cost Management for the
Manufacturing Industry
(Fall 1990), pp. 22-29.


"Management Accounting in Advanced Technological Environments," SCIENCE (25 August 1989), pp.
819-823.


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