1. Design of Performance Measures for Time‐based Companies
2. Cooper, R. and Kaplan, R. (1988), “Measure costs right – make the right decisions”,Harvard Business Review, Vol. 66 No. 5, pp. 106‐11.
3. Strategy formulation: a learning methodology
4. Galloway, D. and Waldron, D. (1988a), “Through‐put accounting Part 1 – The need for a new language for manufacturing”,Management Accounting, November, pp. 34‐5.
5. Galloway, D. and Waldron, D. (1988b), “Throughput accounting Part 2 – Ranking products profitability”,Management Accounting, December, pp. 34‐5.