Volume one of the "Handbooks of Management Accounting Research" sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting.
Special pricing available if purchased as a set with Volume 2.
*Documents the scholarly management accounting literature
*Publishing both in print, and online through Science Direct
*International in scope

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

This book tells the story of the life and work of L. Susan Stebbing (1885-1943), the first woman Professor of Philosophy in Britain, and the author of a number of popular books, including Thinking to Some Purpose (1939). It traces her professional and personal associations with many of the leading philosophers of her day, including G. E. Moore, Bertrand Russell, A. J. Ayer and Ludwig Wittgenstein. Stebbing's early writings were concerned with formal logic, but she came increasingly to believe in the importance of exposing misleading uses of language in, for instance, popular works of science, advertisements, newspaper editorials and political propaganda. This book considers the historical developments and the personal, social and political commitments that contributed to this belief. It also assesses Stebbing's work in the light of subsequent developments both in analytic philosophy and in linguistics, and suggests that it has important contributions to make in both fields.

Paul Grice (1913-1988) is best known for his psychological account of meaning, and for his theory of conversational implicature, although these form only part of a large and diverse body of work. This is the first book to consider Grice's work as a whole. Drawing on the range of his published writing, and also on unpublished manuscripts, lectures and notes, Siobhan Chapman discusses the development of Grice's ideas and relates his work to the major events of his intellectual and professional life.

This book compares attitudes to empiricism in language study from mid-twentieth century philosophy of language and from present-day linguistics. It focuses on responses to the logical positivism of the Vienna Circle, particularly in the work of British philosopher J. L. Austin and the much less well-known work of Norwegian philosopher Arne Naess.

In one of the most thorough accounts of the Establishment Clause of the First Amendment, Nathan S. Chapman and Michael W. McConnell provide an insightful overview of the legal history and meaning of the clause, as well as its value for promoting equal religious freedom and diversity in contemporary America. The Establishment Clause of the First Amendment, "Congress shall make no law respecting an establishment of religion", may be the most contentious and misunderstood provision of the entire U.S. Constitution. It lies at the heart of America's culture wars. But what, exactly, is an "establishment of religion"? And what is a law "respecting" it? Many commentators reduce the clause to "the separation of church and state." This implies that church and state are at odds, that the public sphere must be secular, and that the Establishment Clause is in tension with the Free Exercise of Religion Clause. All of these implications misconstrue the Establishment Clause's original purpose and enduring value for a religiously pluralistic society. The clause facilitates religious diversity and guarantees equality of religious freedom by prohibiting the government from coercing or inducing citizens to change their religious beliefs and practices. In Agreeing to Disagree, Nathan S. Chapman and Michael W. McConnell detail the theological, political, and philosophical underpinnings of the Establishment Clause, state disestablishment, and the disestablishment norms applied to the states by the Fourteenth Amendment. Americans in the early Republic were intimately acquainted with the laws used in England, the colonies, and early states to enforce religious uniformity. The Establishment Clause was understood to prohibit the government from incentivizing such uniformity. Chapman and McConnell show how the U.S. Supreme Court has largely implemented these purposes in cases addressing prayer in school, state funding of religious schools, religious symbols on public property, and limits on religious accommodations. In one of the most thorough accounts of the Establishment Clause, Chapman and McConnell argue that the clause is best understood as a constitutional commitment for Americans to agree to disagree about matters of faith.

In considering the ways in which current theories of language in use and communicative processes are applied to the analysis, interpretation and definition of literary texts, this book sets an agenda for the future of pragmatic literary stylistics and provides a foundation for future research and debate.

Disaster on the Spanish Main unveils and illuminates an overlooked yet remarkable episode of European and American military history about a land-sea venture to seize control of the Spanish West Indies that ended in ghastly failure. Thirty-four years before the Battles of Lexington and Concord, a significant force of American soldiers deployed overseas for the first time in history. Colonial volunteers, 4,000 strong, joined 9,000 British soldiers and 15,000 sailors in a bold amphibious campaign against the key port of Cartagena de Indias. From its first chapter, Disaster on the Spanish Main reveals a virtually unknown adventure, engrosses with the escalating conflict, and leaves the reader with an appreciation for the struggles and sacrifices of the 13,000 soldiers, sailors, and marines who died trying to conquer part of Spain's New World empire. Disaster on the Spanish Main breaks new ground on the West Indies expedition in style, scope, and perspective and uncovers the largely untold American side of the story.

In considering the ways in which current theories of language in use and communicative processes are applied to the analysis, interpretation and definition of literary texts, this book sets an agenda for the future of pragmatic literary stylistics and provides a foundation for future research and debate.

This first book-length study of the work and life of L. Susan Stebbing relates the development of her thought to the philosophical, social and political background of her life. It also assesses Stebbing's contribution in the light of developments both in analytic philosophy and in linguistics in the decade since her death.

Everyone is familiar with the daily changes of air temperature. The barometer shows that these are accompanied by daily changes of mass distribution of the atmosphere, and consequently with daily motions of the air. In the tropics the daily pressure change is evident on the barographs; in temperate and higher latitudes it is not noticeable, being overwhelmed by cyclonic and anticyclonic pressure variations. There too, however, the daily change can be found by averaging the variations over many days; and the same process suffices to show that there is a still smaller lunar tide in the atmosphere, first sought by Laplace. Throughout nearly two centuries these 'tides', thermal and gravitational, have been extensively discussed in the periodical literature of science, although they are very minor phenomena at ground level. This monograph summarizes our present knowledge and theoretical under standing of them. It is more than twenty years since the appearance of the one previous monograph on them - by Wilkes - and nearly a decade since they were last comprehensively reviewed, by Siebert. The intervening years have seen many additions to our know ledge of the state of the upper atmosphere, and of the tides there, on the basis of measurements by radio, rockets and satellites.

The author offers a new assessment of the influence of the Vienna Circle on language study, and considers its relevance to the debate in present-day linguistics about the relative merits of 'intuitive' and 'real life' sources of data.

Paul Grice (1913-1988) is best known for his psychological account of meaning, and for his theory of conversational implicature, although these form only part of a large and diverse body of work. This is the first book to consider Grice's work as a whole. Drawing on the range of his published writing, and also on unpublished manuscripts, lectures and notes, Siobhan Chapman discusses the development of Grice's ideas and relates his work to the major events of his intellectual and professional life.

One of the subjects of deepest and most enduring interest to Henry James was the creative experience of writers and critics. This study examines James's fictions about this experience, placing them within the context of James's critical work and enabling the reader to see this body of work as James himself did: as a coherent, extended portrayal of the creative experience of the writer-critic.

Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, was a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.

Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as:
q Strategic Management
q Strategic data analysis
q The Balanced Scorecard
q Capital budgeting
q Strategy coordination
Written as an introduction to the strategic role of management control systems, Controlling Strategy provides a synthesis of current developments in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.

Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education.
This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting.
Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavor, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.