Bibliografia

Principal

• Kaplan, R. S. e Cooper, R. (1998) Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance, Boston, MA: Harvard Business School Press. Cooper, R. e Kaplan, R. S. (1999) The Design of Cost Management Systems: Text and Cases, 2nd edition, New Jersey: Prentice Hall; Major, M. e Vieira, R. (2009) Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática, Lisboa: Escolar Editora; Bhimani, A. (2006) Contemporary Issues in Management Accounting, Oxford: Oxford University Press; Hopper, T., Scapens, R. W. and Northcott, D (2007) Issues in Management Accounting, 3rd edition, London: Prentice Hall; Chapman, C. S., Hopwood, A. G. and Shields, M. D. (2009) Handbook of Management Accounting Research, Elsevier, Volumes 1, 2 & 3; :

Secundária

• Ribeiro, J. e Oliveira, J. (2008) "Sistemas Enterprise Resource Planning", em Major, M.J. e Vieira, R. (Eds) Contabilidade e Controlo de Gestão: Teoria, Metodologia e Prática, Lisboa: Escolar Editora, pp. 281-298. Dechow, N., Granlund, M. e Mouritsen, J. (2007) "Interactions Between Modern Information Technology and Management Control", em Hopper, T., Northcott, D. e Scapens, R. (Eds) Issues in Management Accounting, 3rd edition, Prentice Hall, pp. 45-64; Caglio, A. (2003) "Enterprise Resource Planning Systems and Accountants: Towards Hybridization?", European Accounting Review, Vol. 12(1), pp. 123-153; Johnson, H. T. (1992) Relevance Regained: From Top-Down Control to Bottom-Up Empowerment, New York: The Free Press; Innes, J. e Mitchell, F. (1998) A Practical Guide to ABC, London: CIMA, Kogan Page; Lukka, K. and Granlund, M. (2002) "The Fragmented Communication Structure Within the Accounting Academia: The Case of Activity-Based Costing Research Genres", Accounting, Organizations and Society, 27, pp. 165-190; Jones, T. C. and Dugdale, D. (2002) "The ABC Bandwagon and the Juggernaut of Modernity", Accounting, Organizations and Society, 27, pp. 121-163; Major, M. e Hopper, T. (2009) "Activity-Based Costing in the Portuguese Telecommunications Industry" em Lee, I. (Ed) Handbook of Research on Telecommunications Planning and Management for Business, Illinois: Advances in E-Business Research (AEBR) Book Series, (Western Illinois University), pp. 279-292; Hopper, T. e Major, M. (2007) "Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications", The European Accounting Review, Vol. 16(1), pp. 59-97; Major, M. (2007) "Activity-Based Costing and Management: A Critical Review", in.; Hopper, T., Northcott, D. and Scapens, R. W. (Eds) Issues in Management Accounting, 3rd edition, London: Prentice Hall, pp. 155-174; Major, M. e Hopper, T. (2005) "Managers Divided: Implementing ABC in a Portuguese Telecommunications Company", Management Accounting Research, Vol. 16, pp. 205-229; Innes, J., Mitchell, F. and Sinclair, D. (2000) "Activity-Based Costing in the UK's Largest Companies: A Comparison of 1994 and 1999 Survey Results", Management Accounting Research, 11, pp. 349-362; Norreklit, H. (2003) "The Balanced Scorecard: What is the Score? A Rhetorical Analysis of the Balanced Scorecard", Accounting, Organizations and Society; Norreklit, H. (2000) "The Balance on the Balanced Scorecard - A Critical Analysis of Some of its Assumptions", Management Accounting Research, 11, pp. 65-88; Kaplan, R. S. (1990) "The Four-Stage Model of Cost Systems Design", Management Accounting (US), February, pp. 22-26; Kaplan, R. S. (1988) "One Cost System Isn´t Enough", Harvard Business Review, January-February, pp. 61-66; Kaplan, R. S. (1986) "Accounting Lag: The Obsolescence of Cost Accounting Systems", California Management Review, XXVIII(2), Winter, pp. 174-199; Johnson, H. T. e Kaplan, R. S. (1987) Relevance Lost: The Rise and Fall of Management Accounting, Boston, MA: Harvard Business School Press; Hiromoto, T. (1991) "Restoring the Relevance of Management Accounting", Journal of Management Accounting Research, Fall, pp. 1-15; Major, M. J. (2012) "Problemas da Investigação Normativa e Positivista em Contabilidade de Gestão", AECA, Especial XV Encuentro, Septiembre 2012, pp. 47-49; Cruz, I., Scapens, R. e Major, M. (2011) "The Localisation of a Global Management Control System", Accounting, Organizations and Society, 36, pp. 412-427; :