Mapping methodological frontiers in cross-national management control research

Accounting, Organizations and Society

Volumn 24, Issue 5-6, 1999, Pages 413-440

  Bhimani, Alnoor ^a  

^a LONDON SCHOOL OF ECONOMICS   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0000575948     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(98)00068-3     Document Type: Article

References (217)

1. Abegglen, J. G. (1958). The Japanese factory: Aspects of its social organization. Glenco, Illinois: Free Press.
2. Abrams, P. (1982). Historical sociology. Ithaca, NY: Cornell University Press.
3. Adler, N. J. (1983). Cross-cultural management research: the ostrich and the trend. Academy of Management Review, 8 (2), 226-232.
4. Adler, N. J., Doktor, R., & Redding, S. G. (1986). From the Atlantic to the Pacific century: cross-cultural management reviewed. Journal of Management Studies 12 (2), 297-318.
5. Ahrens, T. (1996). Styles of accountability. Accounting, Organizations and Society, 21 (1), 139-174.
6. Ahrens, T. (1997). Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society, 22 (4), 617-637.
7. Ahrens, T., & Chapman, C. (in press) The making of management accountants - professional biographies in Britain and Germany. Accounting, Organizations and Society.
8. Alvesson, M., & Willmott, H. (1996). Making sense of management. London: Sage.
9. Ansari, S., & Bell, J. (1994). Symbolism, collectivism and rationality in organizational control. Accounting, Auditing and Accountability, 13 (1), 44-79.
10. Ansari, S., & Bell, J. (1990). Symbolic, behavioural and economic roles of control in organizations and societies. In J. Bell, (Ed.), Accounting control systems: A technical, social and behavioural integration. New York: Wiener Publications.
11. Ansari, S., & Euske, K. (1987), Rational, rationalizing and redefining uses of accounting data in organizations, Accounting, Organizations and Society, 12 (4), 549-570.
12. Archer, M. S. (1994). Culture and agency: The place of culture in social theory. Cambridge, UK: Cambridge University Press.
13. Aries, P. (1962). Centuries of Childhood. New York: Cape.
14. Armstrong, P. (1994). The influence of Michel Foucault on accounting research. Critical Perspectives on Accounting, 5 (1), 25-55.
15. Arnold, P. J. (1998). The limits of postmodernism in accounting history: The decatur experience. Accounting, Organizations and Society, 23 (5), 665-684.
16. Astley, W. G., & Van de Ven, A. H. (1983). Central perspectives and debates in organization theory. Administrative Science Quarterly, 28 (2). 245-273.
17. Barker, P. (1998). Michel Foucault: An introduction. Edinburgh: Edinburgh University Press.
18. Bates, K. A., Amundson, S. D., Schroder, R. G., & Morris, W. T. (1995). The crucial interrelationship between manufacturing strategy and organizational culture. Management Science, 41 (4), 1565-1580.
19. Bernstein, R. (1983). Beyond objectivism and relativism, Oxford: Blackwell.
20. Berry, A. J., Capps, T., Cooper, D., Ferguson, P., Hopper, T., & Lowe, E. A. (1985). Management control in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society, 10 (1), 3-28.
21. Birnbaum, P. H., & Wong, G. Y. Y. (1985). Organization structure of multinational banks in Hong Kong from a culture-free perspective. Administrative Sciences Quarterly, 30 (2), 262-277.
22. Birnberg, J., & Snodgrass, C. (1988). Culture and control: A field study. Accounting, Organizations and Society, 13 (4), 447-464.
23. Boland, R. J., & Pondy, L. R. (1983). Accounting in organizations. A union of natural and rational perspectives. Accounting, Organizations and Society, 8 (2), 223-234.
24. Boyacigiller, N., & Adler, N. J. (1991). The parochial dinosaur: organizational science in a global context. Academy of Management Review, 16 (3), 262-290.
25. Braudel, F. (1977). Afterthoughts on material civilisation and capitalism. London: John Hopkins University Press.
26. Brossard, M., & Maurice, M. (1974). Existes-t-il un modèle universel des structures d'organization?. Sociologie du Travail, 6 (4), 402-426.
27. Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5 (1), 5-27.
28. Burgiuère, A. (1990). De la comprehension en histoire. Annales ESC, 45 (1), 123-136.
29. Burke, P. (1980). Sociology and history. London: Allen & Unwin.
30. Burrell, G., & Morgan, G. (1979). Sociological paradigms and organizational analysis. London: Heinemann.
31. Camino, J., & Verna, G. (1997). Les specificités du style de management Espagnol. Gestion 2000, 8, 97-112.
32. Campbell, A., Arndt, S., & Warnerm, M. (1989). Microelectronic product applications in Great Britain and West Germany: Strategies, Competence and training. Aldershot, UK: Cower.
33. Carr, C. C., & Tomkins, C. (1998). Context, culture and the role of the finance function in strategic decisions: a comparative analysis of Britain, Germany, the USA and Japan. Management Accounting Research, 9, 213-240.
34. Catturi, G (1996). Opening discourse. In G. Catturi, & A. Riccaboni, (Eds.), Management control and national culture: A comparative survey of the mediterranean area (pp. 77-134). Italy: CEDAM.
35. Chapman, C. S. (1997). Reflections on a continency view of accounting. Accounting, Organizations and Society, 22 (2), 189-205.
36. Chartier, R. (1982). Intellectual history or socio-cultural history? The French trajectories. In D. La Capra, & S. L. Kaplan (Eds.), Modern european intellectual history: Reappraisals and new perspectives. Ithaca, NY: Cornell University Press.
37. Chartier, R. (1988). Cultural history: Between practices and representations. Cambridge: Polity Press. (G. Cochrane, Trans).
38. Child, J. (1981). Culture, contingency and capitalism in the cross-national study of organizations, in L. L. Cummings, & B. M. Staw (eds.), Research in organisational behaviour, (volume 3, pp. 303-356). Connecticut, NH: JAI Press.
39. Child, J., & Tayeb, M. (1981). Theoretical perspectives in cross-national organisational research. International Studies of Management and Organisations, 10 (1), 23-70.
40. Clegg, S., & Dunkerley, D. (1980). Organisations, class and control. London: Monthley Review Press.
41. Colignon, R., & Covaleski, M. (1988). An examination of managerial accounting practices as process of mutual adjustment. Accounting, Organizations and Society, 13 (6), 559-580.
42. Covaleski, M. A., & Dirsmith, M. W. (1988). The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations and Society, 13 (1), 1-24.
43. Covaleski, M. A., Dirsmith, M. W., & Michelman, J. E. (1993). An institutional theory perspective on the DRG framework, case-mixing accounting systems and health care. Accounting, Organizations and Society, 18 (1), 65-80.
44. Covaleski, M., Dirsmith, M., & Samuels, S. (1996). Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Resarch, 8 (1), 1-36.
45. Crozier, M. (1964). The Bureaucratic Phenomenon. Chicago: UCP.
46. Czarniawska-Joerges, B., (1988). Dynamics of organizational control: the case of Berol Kemi AB. Accounting, Organizations and Society, 13 (4), 415-430.
47. Czarniawska-Joerges, B., & Jacobsson, B. (1989). Budget in a cold climate. Accounting, Organizations and Society, 14 (1), 29-39.
48. Darnton, R., (1984). The great cat massacre and other episodes in French cultural history. New York: Basic Books.
49. D'Iribarne, P. (1989). La Logique de l'honneur: Gestion des entreprises et traditions nationales. Paris: Le Seuil.
50. D'Iribarne, P. (1991). Culture et "effect sociétal". Revue Fran çaise de Sociologie, 32 (4), 599-614.
51. Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society, 15 (1), 3-25.
52. Dillard, J. F., & Becker, D. A. (1997). Organizational sociology and accounting research or understanding accounting in organizations using sociology. In V. Arnold, & S. G. Sutton (Eds.), Behavioral accounting research: foundations and frontiers. Sarasota, Florida: American Accounting Association.
53. Donaldson, L. (1995). American anti-management theories of organizations. Cambridge: Cambridge University Press.
54. Dore, R. (1959). British factory-Japanese factory. London: George Allen and Unwin.
55. Duby, G. (1980). The three orders: feudal society imagined. Chicago, UCP.
56. Dyas, P. G., & Thanheiser, T. H. (1976). The emerging european enterprise: Strategy and structure in French and German industry. London: MacMillan Press.
57. England, G. W. (1978). Managers and their value systems: a five country comparative study. Columbia Journal of World Business, 13 (1), 35-43.
58. Enz, C. A. (1986). New directions for cross-cultural studies: Linking organizational and societal cultures. Advances in International Comparative Management, 2, 173-189.
59. Erez, M., & Earley, P. C. (1993). Culture, self-identity, and work. Oxford: Oxford University Press.
60. Evans-Pritchard, E. E. (1956). Social anthropology. London: Cohen and West.
61. Eveleth, D. M., Cullen, J. B., Victor, B., & Sakano, T. (1995). Patterns of control: a cross-culture comparison of formalized, professional, and clan control of Japanese and UK Accountants. Advances in International Comparative Management, 9, 127-143.
62. Falzon, C. (1998). Foucault and social dialogue: Beyond fragmentation. London: Routledge.
63. Foucault, M. (1961). Folie et déraison: Histoire de la folie à l'Age classique. Paris: Plon.
64. Foucault, M. (1966). Maladie mentale et psychologie. Paris: PUF.
65. Foucault, M. (1975). Surveiller et punir: Naissance de la prison. Paris: Gallinard.
66. Foucault, M. (1981). Question of method: An interview. Ideology and Consciousness, 9, 3-14.
67. Gadamer, H. G. (1972). Truth and historicity. The Hague: Nijhoff.
68. Gallie, D. (1978). In search of the new working class: Automation and social integration within the capitalist enterprise. Cambridge, England: Cambridge University Press.
69. Garfinkel, H. (1967). Studies in ethnomethodology. Prentice Hall, Englewood Cliffs, NJ.
70. Garreau, J. (1981). The nine nations of North America. New York: Avon Books.
71. Geertz, C. (1973). The interpretation of cultures. New York: Basic Books.
72. Gibson, C. G. (1994). The implications of national culture for organizational structure. Advances in International Comparative Management, 8, 30-38.
73. Giddens, A., (1979). Central problems in social theory: Action, structure and contradiction in social analysis. London: Macmillan.
74. Glenisson, J., (1980). France In G. G. Iggers, & H. T. Parker (Eds.), International handbook of historical studies. London: Methuen.
75. Goffman, E. (1967). Interaction ritual: Essays on face-to-face behaviour. New York: Pantheon Books.
76. Granick, D. (1978). Managerial comparisons of four developed countries. Cambridge, MA: MIT Press.
77. Graves, D. (1972). A cross-cultural comparison of managerial behaviour in England and France. International Studies of Management and Organisation, 105-116.
78. Green, S. & Murphy, C. (1996). Twin peaks: Rationalist and cultural perspectives on executive support systems. Accounting, Management and Information Technology, 6 (3), 175-189.
79. Grey, C. (1994). Debating Foucault: A critical remark to Neimark. Critical Perspectives on Accounting, 5 (1) 5-24.
80. Grumley, J. E. (1989). History and totality: Radical historicism from Hegel to Foucault. London: Routledge.
81. Haire, M. Ghiselli, E. E., & Porter, L. W. (1966). Management thinking: an international study. New York: Wiley.
82. Harbison, F., & Myers, C. A. (1959). Management in the industrial world. New York: McGraw-Hill.
83. Harris, P. R., & Moran, R. T. (1987). Managing cultural differences. Houston, Texas: Gulf.
84. Harrison, G., & McKinnon, J. (1998). Editorial: Culture and management accounting. Management Accounting Research, 9(1), 113-118.
85. Harrison, G. & McKinnon, J. (in press). Cross-cultural research in management control systems design: A review of the current state. Accounting, Organizations and Society.
86. Hay, C. (1990). What is sociological history? In S., Kendrick, & D. McCrone, (Eds.), Interpreting the past, understanding the present. London: MacMillan.
87. Heidenreich, M., (1991). Problems of generalisation in cross-national studies of organisations. International Sociology, 6 (2). 181-200.
88. Heller, F. A., Drenth, P., Koopman, P., & Rut, V. (1988). Decisions in organizations: a three country comparative survey. London: Sage.
89. Hickson, J. D. (1993) (Ed.), Management in western Europe society, culture and organization in twelve nations. Walter de Gruyter, New York.
90. Hickson, D. J., Hinnings, C. R., McMillan, C. J., & Schwitter, J. P. (1974). The culture-free context of organizational structure: A tri-national comparison. Sociology, 6. (1) 59-80.
91. Hickson, J. D., McMillan, J. C., Azumi, V., & Horvath, D. (1979). Grounds for comparative organisations theory: Quick sand or hard core? In C. J. Lammers, & J. Hickson, (Eds.), Organisations alike and unlike (pp. 25-41). London: Routledge and Kegan Paul.
92. Hickson, D. J., & McMillan, C. J. (Eds.) (1981). Organisation and nation: The Aston programme. Westmead, UK: Gower.
93. Hill, S. (1981). Capitalism and control at work. London: Heinemann.
94. Himmelfarb, G. (1987). The new history and the old. MA: Harvard University Press.
95. Hinings, C. R., & Badran, M. (1981). Strategies of administrative control and contextual constraints in a less developed country. Organization Studies, 2 (1), 3-22.
96. Hobsbawn, E., & Ranger, T. (Eds.) (1983). The invention of tradition. Cambridge: Cambridge University Press.
97. Hofstede, G. (1980). Culture's consequences: National differences in thinking and organising. Beverley Hills, CA.
98. Hofstede, G. (1987). The cultural context of accounting. In B.E. Cushing (Ed.), Accounting and culture (pp. 1-11). Florida: American Accounting Association.
99. Hofstede, G., Neuigen, B., Ohayre, D. D., & Sanders, G. (1990). Measuring organizational culture: A qualitative and quantitative study across twenty cases. Administrative Science Quarterly, 35 (2), 286-316.
100. Hogler, R. L., & Hunt, H. G. (1993). Accounting and conceptions of control in the American corporation. British Journal of Management, 3 (2), 177-190.
101. Hopper, T., & Powell, A. (1985). Making sense of research into the organistional and social aspects of management accounting: A review of costs underlying assumptions. Journal of Management Studies, 22 (3), 424-465.
102. Hopwood, A. G. (1987a). The archaeology of accounting systems. Accounting, Organizations and Society, 12 (2), 107-134.
103. Hopwood, A. G. (1987b). Accounting and organisational action. In B.E. Cushing (Ed.), Accounting and culture, (pp. 50-63). Florida: American Accounting Association.
104. Hopwood, A. G. (1996). Foreword. In A. Bhimani (Ed.), Management accounting: European perspectives. (pp.VII-IX). Oxford: University Press.
105. Hopwood, A. G., & Johnson, H. T. (1987). Accounting history's claim to legitimacy. International Journal of Accounting, 22 (1), 37-46.
106. Hopwood, A. G., & Miller, P. (Eds.). (1994). Accounting as social and institutional practice. Cambridge: Cambridge University Press.
107. Horovitz, J. (1980). Top management control in Europe. London: MacMillan.
108. Hoskins, K. (1994). Boxing clever for, against and beyond Foucault in the battle for accounting theory. Critical Perspectives on Accounting, 5 (1), 57-85.
109. Hunt, L. (1986). French history in the last twenty years: The rise and fall of the Annales Paradigm. Journal of Contemporary History, 21 (2), 209-224.
110. Inkeles, A. (1960). Industrial man: The relation of status to experience, perception and value. American Journal of Sociology, 65 (1), 1-31.
111. Jamieson, I. M. (1983). The concept of culture and its relevance for an analysis of business enterprise in different societies. International Studies of Management and Organization, 12 (1), 71-105.
112. Kelley, L., & Worthley, R. (1981). The role of culture in comparative management: A cross-cultural perspective. Academy of Management Review, 6 (2), 164-173.
113. Kimberly, J. R. (1976). Environmental constraints and organizational structure. Administrative Sciences Quarterly, 1-9.
114. Kiser, E., & Hechter, M. (1991). The role of general theory in comparative and historical sociology. American Journal of Sociology, 96 (1), 1-30.
115. Knights, D. (1994). Foucault, Power, Resistance and all that. In J. Jermier, W. Nord & Knights, Resistance and Power in Organisations. London: Routledge).
116. La Capra, D. (1985). History and criticism. Ithaca, NY: Cornell University Press.
117. Lachman, R., Nedd. A., & Hinings, B. (1994). Analyzing cross-national management and organizations. A theoretical framework. Management Science, 25 (1), 40-55.
118. Lammers, C. J., & Hickson, D. J. (1979). Organizations alike and unlike. London: Routledge.
119. Lane, C. (1989). Management and labour in Europe: The industrial enterprise in Germany, Britain and France. Hants, UK: Edward Elgar.
120. Lane, C. (1995). Industry and Society in Europe: Stability and Change in Britain, Germany and France. Aldershot, UK: Edward Elgar.
121. Le Goff, J. (1985). Mentalities: A history of ambiguities. In J. Le Goff & P. Nora (Eds.), Constructing the past (pp. 166-180). Cambridge: Cambridge University Press.
122. Lincoln, J. R., & Kalleberg, A. (1990). Culture, Control and Commitment: A study of work organization and work attitudes in the United States and Japan. Cambridge: Cambridge University Press.
123. Lincoln, J. R., Hanada, M., & Olsen, J. (1981). Cultural orientation and individual reactions to organizations: A study of employees in Japanese owned firms. Administrative Sciences Quarterly, 26 (1), 93-115.
124. Littler, C. R. (1982). The development of the labour process in capitalist societies: a comparative study of the transformation of work organisation in Britain, Japan and the USA. London: Heinemann.
125. Locke, R. (1996). The collapse of the American management technique. Oxford: Oxford University Press.
126. Loft, A. (1995). The history of management accounting: relevance found in D. Ashton, T. Hopper, & R. W. Scapens, (Eds.), Issues in management accounting. Hemel Hempstead, Prentice Hall. UK.
127. Löning, H. (1994). Une Approche Culturelle de L'Utilisation des Systèmes d'Information Comptable et de Gestion dans Different Contextes Nationaux: L'Example de la France et de la Grande Bretagne. PhD Dissertation, Ecole Des Hautes Etudes Commerciales, Jouy-en-Josas.
128. Loveridge, R. (1990). Footfalls of the future: The emergence of strategic frames and formulae in R. Loveridge and M. Pitt, The Strategic Management of Technology Innovation (pp. 95-126). Chichester, UK: Wiley.
129. Lucas, C. (1985). Introduction. In J. Le Goff, & P. Nora, (Eds.), Constructing the past. (pp. 1-12). Cambridge, UK: Cambridge University Press.
130. Luft, J. L. (1997). Long-term change in management accounting: Perspectives from historical research. Journal of Management Accounting Research, 9, 163-198.
131. McKelvey, B., & Aldrick, H. E., (1983). Populations, natural selection and applied organizational science. Administrative Sciences Quarterly, 28 (1), 101-128.
132. McNay, L. (1994). Foucault: A Critical Introduction (Cambridge: Polity Press).
133. Macintosh, N. B. (1994). Management accounting and control systems. London: John Wiley & Sons.
134. Macy, G., & Arunachalam, V. (1995). Management accounting systems and contingency theory: In search of effective systems. Advances in Management Accounting, 4, 63-86.
135. Malinowski, B. (1944). A scientific theory of culture. Chapel Hill: University of North Carolina Press.
136. Mann, M. (1986). The sources of social power. Cambridge, Cambridge University Press.
137. March, J. G., & Olsen, J. P. (1976). Ambiguity and choice in organizations. Bergen, Norway: Universitetsforkget.
138. March, J. G., & Olsen, J. P. (1984). The new institutionalism: Organizational factors in political life. American Political Science Review, 78 (3), 743-749.
139. March, J. G., & Simon, H. A. (1958). Organizations. New York: Wiley.
140. Martin, J., (1992). Cultures in organizations: Three perspectives. New York: Oxford University Press.
141. Maurice, M. (1979). For a study of the "societal effect": Universality and specificity in organization research. In C. J. Lammers, & D. J. Hickson, Organizations alike and unlike (pp. 42-60). London: Routledge and Kegan Paul.
142. Maurice, M., Sellier, F., & Silvestre, J-J. (1986). The social foundations of industrial power. London: MIT Press.
143. Maurice, M., Sellier, F., & Silvestre, J. (1992). Analyse sociétal. Revue Française de Sociologie, 33 (1), 75-86.
144. Maurice, M., Sorge, A., & Warner, M. (1980). Societal differences in organising manufacturing units: A comparison of France, W.Germany and Great Britain. Organisation Studies 1 (1), 63-91.
145. Mayhew, B. H., Levinger, R., Macpherson, M., & James, T. F. (1972). System size and structural differentiation in formal organizations. American Sociological Review, 36 (4), 629-633.
146. Megill, A. (1979). Foucault, structuralism and the ends of history. Journal of Modern History, 51 (3), 451-503.
147. Meyer, J. W. (1983). On the celebration of rationality: Some comments on boland and pondy. Accounting, Organizations and Society, 8 (3), 235-240.
148. Meyer, J. W. (1992). Institutionalization and the rationality of formal organizational structure. In J. W. Meyer, & W. R. Scott (Eds.), Organizational environments ritual and rationality, (pp. 261-282). London: Sage.
149. Meyer, J. W., & Scott, W. R. (1992). Organizational environments: Ritual and rationality. London: Sage.
150. Mezias, S. J. (1994). Financial meltdown as normal accident: the case of american savings and loan industry. Accounting, Organizations and Society, 19 (2), 181-192.
151. Miller, E. L. (1984). Comparative management conceptualization: An assessment. Advances in International Comparative Management, 1 (1), 69-82.
152. Miller, P. (1987). Domination and power. London: Routledge and Kegan Paul.
153. Miller, P., Hopper, T., & Laughlin R. (1991). The new accounting history: An introduction. Accounting, Organizations and Society 16 (4), 395-404.
154. Miller, P., & Napier, C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18 (3), 315-338.
155. Miller, P., & O'Leary, T. (1987). Accounting and the construction of the governable person. Accounting, Organizations and Society, 12 (3), 235-265.
156. Montagna, P. D. (1980). Discussion comments in the cultural context of accounting. In B. E. Cushing (Ed.), Accounting and culture.
157. Mueller, F. (1994). Societal effect, organizational effect and globalization. Organization Studies, 14 (3), 407-428.
158. Nath, R. (1986). Role of culture in cross-cultural and organizational research. Advances in International Comparative Management, 249-267.
159. Negandhi, A. R. (1983). Cross-cultural management research: Trends and future directions. Journal of International Business Studies, 14 (2), 284-295.
160. Neimark, M. (1994). Regicide revisited: Marx, Foucault and accounting. Critical Perspectives on Accounting, 5 (1), 87-108.
161. O'Farrell, C. (1989). Foucault: Historian or philosopher. London: MacMillan.
162. Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5 (4), 413-428.
163. Ouchi, W. (1981). Theory Z. Reading, MA: Addison Wesley.
164. Pennings, J. M. (1975). The relevance of the structural contingency model for organizational effectiveness. Administrative Sciences Quarterly, 20 (4), 393-410.
165. Perrow, C. (1985). Overboard with myth and symbols. American Journal of Sociology, 90 (1), 151-155.
166. Powell, W. W., & Di Maggio, P. J. (1991). The new institutionalism in organizational analysis. Chicago: University of Chicago Press.
167. Pugh, D. S., Hickson, D. J., & Hinings, C. R. (1969). An empirical taxonomy of structure of work organizations. Administrative Sciences Quarterly, 14 (1), 115-126.
168. Punnett, B. J., & Shenkar, O. (1994). International management research: Toward a contingency approach. Advances in International Comparative Management, 1 (1), 39-55.
169. Puxty, A. (1993). The social and organizational context of management accounting. London: Academic Press.
170. Redding, S. G. (1994). Comparative management theory: Jungle, zoo or fossil bed? Organization Studies, 14 (3), 323-359.
171. Ricks, D. A., Toyne, B., & Martinez, A. (1990). Recent developments in international management research. Journal of Management Studies, 27 (2), 219-253.
172. Rose, M. (1985). Universalism, culturalism and the Aix group: Promises and problems of a societal approach to economic institutions. European Sociological Review, 1 (1), 65-83.
173. Roslender, R. (1992). Sociological perspectives of modern accountancy. London: Routledge.
174. Saffold, G. S. (1988). Culture traits, strengths and organizational performance: Moving beyond "strong" culture. Academy of Management Review, 13 (4), 546-558.
175. Sahlins, M. (1985). Islands of history Chicago, Illinois: University of Chicago Press.
176. Scapens, R. W. (1994). Never mind the gap: Towards an institutional perspective on management accounting practice. Management Accounting Research, 5 (4), 301-323.
177. Schein, E. H. (1985). Organizational culture and leadership. Jossey-Bass: San Francisco.
178. Schein, E. H. (1996). Culture: The missing concept in organizational studies. Administrative Science Quarterly, 41 (2), 229-240.
179. Schench, E. K. (1989). Theoretical implications of comparative survey research: Why the wheel of cross-cultural methodology keeps being reinvented. International Sociology, 4 (2), 147-167.
180. Schneider, S. (1989). Strategy formulation: The impact of national culture. Organization Studies, 9 (2). 149-168.
181. Schollhammer, H. (1969). The comparative management theory jungle. Academy of Management Journal, 12 (1), 81-97.
182. Schorske, C., (1980). Fin-de-Siecle Vienna: Politics and culture New York: Knopf.
183. Scott, W. R. (1992). Organizations: Rational, national and open systems. Englewood Cliffs, N. J.: Prentice-Hall.
184. Scott, W. R., & Meyer, J. W. (1991). The organization of societal sectors: propositions and early evidence. In W. W. Powell, & P. E. DiMaggio, (Eds.), The new institutionalism in organizational analysis, (pp. 108-142) Chicago: The University of Chicago Press.
185. Sekaran, U. (1983). Methodological and analytical considerations in cross-national research. Journal of International Business Studies, 14 (1), 61-74.
186. Sheridan, A. (1980). Michel Foucault: The will to truth. London: Tavistock.
187. Sheridan, T. T. (1995). Management accounting in global european corporations: Anglophone and continental viewpoints. Management Accounting Research, 6 (3), 287-294.
188. Shields, M. D. (1997). Research in management accounting by North Americans in the 1990's. Journal of Management Accounting Research, 9 (1), 3-62.
189. Shields, M.D. (1998). Management accounting in Europe: A perspective from the States. Management Accounting Research, 9 (4), 501-513.
190. Silverman, D. (1970). The theory of organizations: A sociological framework. London: Heinemann.
191. Simon, H. A. (1957). Administrative behaviour. Glencoe, Illinois; The Free Press.
192. Smircich, L. (1983). Concepts of culture and organizational analysis. Administrative Sciences Quarterly, 28 (2), 339-358.
193. Smircich, L., (1985). Is the concept of culture a paradigm for understanding organizations and ourselves? In P. Frost., L. Moore, M. Louis, & L. Lundberg (Eds.), Organizational culture. (pp. 79-98). London: Sage.
194. Smith, P. B. (1992) Organisational behaviour and national culture. British Journal of Management, 3, 39-50.
195. Snodgrass, C. (1984). Cultural Influences on Strategic Control Systems Requirements. PhD Dissertation, University of Pittsburg.
196. Sorge, A. (1991). Strategic fit and the societal effect: interpreting cross-national comparisons of technology. Organization Studies, 11 (2), 161-190.
197. Sorge, A., & Maurice, M. (1993). The societal effect in the strategies of French and west german machine tool manu-facturers. In B. Kogut (Ed.), Country competitiveness: tech-nology and the organization of Work. 75-95. Oxford: Oxford University Press.
198. Sorge, A., & Warner, M. (1986). Comparative factory organisation an Anglo-German comparison of manufacturing, management and manpower. Hants, U.K.: Gower.
199. Starbuck, W. H. (1981). A trip to view elephants and rattlesnakes in the garden of aston. In A. Van de Van, & W. Joyce (Eds.), Perspectives on Organization Design and Behaviour. New York: Wiley.
200. Stoianovich, T. (1976). French historical method: The Annales paradigm. Ithaca, NY: Cornell University Press.
201. Stone, L. (1977). History and the social sciences in the twentieth century. In C. F. Delzell, (Ed.), The future of history. TN: UTP.
202. Swidler, A. (1986). Culture in action: Symbols and strategies. American Sociological Review, 81 (2), 273-286.
203. Tannenbaum, A. S., Kavcic, B., Rosner, M., Vianello, M., & Wieser, G. (1974). Hierarchy in organisations: An international comparison. San Francisco, Ca: Jossey-Bass.
204. Tayeb, M. H. (1988). Organizations and national culture: A comparative analysis. London: Sage.
205. Tayeb, M. (1994). Organizations and national culture: Methodology considered. Organization Studies, 429-446.
206. Tylor, E. B. (1871). Primitive culture. New York: Harper.
207. Weick, K. E. (1977). Enactment processes in organizations. In B.M. Staw, & G. B. Salancik (Eds.), New directions in organizational behaviour. Chicago: St Clair Press.
208. Weick, K. E. (1979). The social psychology of organizing. Reading, MA: Addison-Wesley.
209. Whitley, R. D. (1984). The intellectual and social organization of the sciences. Oxford: Clarendon Press.
210. Whitley, R. D. (1991). The social construction of business systems in East Asia. Organization Studies, 11 (1), 1-28.
211. Whitley, R. (1990). Eastern Asian enterprise structures and the comparative analysis of Business Enterprise. Organization Studies, 10 (1), 47-74.
212. Whitley, R. (Ed.). (1992). European business systems: Firms and markets in their national contexts. London: Sage.
213. Whitley, R., & Czaban, L. (1998). Institutional transformation and enterprise change in an emergent capitalist economy: The case of hungary. Organization Studies, 18 (3), 259-280.
214. Wright, S. (1998). The politicization of culture. Anthropology Today, February, 14 (1), 7-14.
215. Wuthnow, R., Hunter, J., Bergesen, A., & Kurzweil, E. (1984). Cultural analysis. Boston: Routledge & Kegan Paul.
216. Zan, L. (1995). Interactionism and systemic view in the strategic approach. Advances in Strategic Management, 12 (1), 261-283.
217. Zucker, L. (1987). Institutional theories of organization. American Sociological Review, 82 (3), 443-464.