1. R. C. Dean, Jr, ‘The Temporal Mismatch — Innovation’s Pace versus Management’s Time Horizon’, Research Management, May 1974, pp. 12–15.
2. R. H. Hayes and J. Abernathy, ‘Managing Our Way to Economic Decline’, Harvard Business Review, July–August 1980, pp. 66–77.
3. R. H. Hayes and D. A. Garvin, ‘Managing as if Tomorrow Mattered’, Harvard Business Review, May–June 1982, pp. 71–9.
4. H. T. Johnson and R. S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting (Boston: Harvard Business School Press, 1987) includes important insights into accounting systems: for example, Chapter 8. ‘The 1980s: The Obsolescence of Management Accounting Systems’.
5. R. Cooper and R. S. Kaplan, ‘How Cost Accounting Distorts Product Costs’, Management Accounting, April 1985, pp. 20–7.