Management Accounting Principles Framework Sources and Edition Notes
Copyright © Anatoly Levenchuk. The original framework text and worked examples are licensed under Creative Commons Attribution 4.0 International (CC BY 4.0). The licensing notice (Licensing FPF and its DPF publications) states the scope and attribution terms. Referenced third-party works retain their own terms.
MA.Sources:1 - Edition record
MA 1.0 is the first edition of Management Accounting Principles Framework, containing MA.1–MA.9. Cite this edition with the pattern and section, for example MA 1.0, MA.2:5.
MA.Sources:2 - Source locators
- IMA, Developing an Effective Managerial Costing Model (2019): the resource-model construction and use-dependent sophistication discussed in MA.1.
- Steven M. Bragg, Throughput Accounting: A Guide to Constraint Management (2007), printed pp.44–47, 84–86 and 111–112: bounded pricing, model assumptions and inventory reconciliation.
- John A. Caspari and Pamela Caspari, Management Dynamics: Merging Constraints Accounting to Drive Improvement (2004), printed pp.1–11: the fixture and capacity counterexample.
- Steve Tendon and Daniel Doiron, Tame your Work Flow (2020), chapter 7: the capacity and financial-measure arguments qualified in MA.2.
- Bjarte Bogsnes, Implementing Beyond Budgeting, second edition (2016), printed pp.139–142 and 159–166: purpose separation and actionable forecasting.
- IAS 2, IFRS Foundation overview: the inventory-cost and expense-recognition comparator used in MA.4.
- Rob J. Hyndman and George Athanasopoulos, Forecasting: Principles and Practice, third edition, chapter 6, §6.5 and §5.8: compatible forecast inputs, scenario drivers and the boundary of predictive accuracy in MA.5.
- Beyond Budgeting principles: the current source for the separate management purposes used in MA.5–6.
- ACCA, Budgeting and Materials mix and yield variances: the flexible reference and intermediate-account construction qualified in MA.7.
- ACCA, Target costing and life-cycle costing, life-cycle discussion: early commitments, later costs and the complete product account in MA.8.
- Peter S. Fader and Bruce G. S. Hardie, What’s Wrong With This CLV Formula? (2014), and Fader, Hardie, Liu, Davin and Steenburgh, How to Project Customer Retention Revisited: The Role of Duration Dependence (preprint page updated 2018): the bounded population, horizon and retention qualifications in MA.8.
The Architectural Reference explains the connected language and the consequences of these sources for its use.