Banker, D., Data, M., & Kaplan, S. (1989, Fall). Productivity measurement and management accounting. Journal of Accounting, Auditing & Finance, 4(4), 528–554.
Berhe, E., Abebe, B., & Azene, D. (2017, January/February). A new perspective to productivity measurement. Total Quality Management & Business Excellence, 28(1/2), 205–217.
Miyakawa, D., Oikawa, K., & Ueda, K. (2021, March). Firm exit during the Covid-19 pandemic: Evidence from Japan. Journal of the Japanese and International Economies, 59 (101118).
Note: The resources below are suggested, optional readings for use in this course.
Strawser, R., & Strawser, W. (2014, August). Discussing variance analysis with the performance of a basketball team. Issues in Accounting Education, 29(3), 481–495.