Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world.

Management accounting practices 2.01 Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management; 2.02 Target Costing: Uncharted Research Territory; 2.03 Cost and Profit Driver Research; 2.04 Analytical Modelling of Cost in Management Accounting Research; 2.05 Transfer Pricing: The Implications of Fiscal Compliance; 2.06 Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration; 2.07 Management Control of the Complex Organization: Relationships between Management Accounting and Information Technology; 2.08 A Review of Activity-Based Costing (ABC): Technique, Implementation, and Consequences; 2.09 An Economic Perspective on Transfer Pricing (Göx & Schiller); 2.10 A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present, and Future Musings; 2.11 Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing; 2.12 Extending the boundaries: Non-financial Performance Measures; 2.13 A Review of the Literature on Performance Measures and Compensation; 2.14 A Review of Quantitative Research in Management Control Systems and Strategy; 2.15 A Review of the Literature on Control & Accountability;Management accounting practice contexts 2.16 Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives; 2.17 Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages; 2.18 Management Accounting and Control in Health Care: An Economics Perspective; 2.19 Accounting in an Inter-organisational Setting; Management accounting around the world2.20 The History of Management Accounting in France, Italy, Portugal, and Spain; 2.21 Management Accounting Practices in the People's Republic of China; 2.22 The Development of Cost and Management Accounting in Britain; 2.23 Management Accounting Theory and Practice in German-speaking Countries;2.24 The history of Management Accounting in the US; 2.25 Development of Cost and Management Accounting Ideas in the Nordic Countries; 2.26 A history of Japanese Mangement Accounting.