메뉴 건너뛰기




Volumn 7, Issue 1, 1996, Pages 1-23

Budgetary control and the labour force: Findings from a survey of large British companies

Author keywords

Budgets; Industrial relations; Management accounting; Management control

Indexed keywords


EID: 0030097919     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1006/mare.1996.0001     Document Type: Review
Times cited : (27)

References (43)
  • 2
    • 38149145538 scopus 로고
    • The rise of accounting controls in British capitalist enterprises
    • Armstrong, P., 1987. The rise of accounting controls in British capitalist enterprises, Accounting, Organisations and Society, 12(5), 415-436.
    • (1987) Accounting, Organisations and Society , vol.12 , Issue.5 , pp. 415-436
    • Armstrong, P.1
  • 3
    • 84951549980 scopus 로고
    • The personnel profession in the age of management accountancy
    • Armstrong, P., 1988. The personnel profession in the age of management accountancy, Personnel Review, 17(1), 25-31.
    • (1988) Personnel Review , vol.17 , Issue.1 , pp. 25-31
    • Armstrong, P.1
  • 4
    • 0011447828 scopus 로고
    • Management accountancy and the post-war development of industrial relations in large British companies
    • Hopwood, A. and Miller, P. (eds), Cambridge, Cambridge University Press
    • Armstrong, P., 1994. Management accountancy and the post-war development of industrial relations in large British companies, in Hopwood, A. and Miller, P. (eds) Accounting in its Social Context, Cambridge, Cambridge University Press.
    • (1994) Accounting in Its Social Context
    • Armstrong, P.1
  • 5
    • 0002087750 scopus 로고
    • Manpower strategies for flexible organisations
    • August
    • Atkinson, J., 1984. Manpower strategies for flexible organisations, Personnel Management, August, 28-31.
    • (1984) Personnel Management , pp. 28-31
    • Atkinson, J.1
  • 8
    • 0003116374 scopus 로고
    • Administrative co-ordination, allocation and monitoring: A comparative analysis of the emergence of accounting and organisation in the U.S.A. and Europe
    • Chandler, A. D. and Daems, H., 1979. Administrative co-ordination, allocation and monitoring: a comparative analysis of the emergence of accounting and organisation in the U.S.A. and Europe, Accounting, Organisations and Society, 4(12), 3-20.
    • (1979) Accounting, Organisations and Society , vol.4 , Issue.12 , pp. 3-20
    • Chandler, A.D.1    Daems, H.2
  • 10
    • 84980231115 scopus 로고
    • Managerial and organisational factors associated with company performance Pt 11: A contingency analysis
    • Child, J., 1975. Managerial and organisational factors associated with company performance Pt 11: a contingency analysis. Journal of Management Studies, 12, 12-27.
    • (1975) Journal of Management Studies , vol.12 , pp. 12-27
    • Child, J.1
  • 11
    • 0011448369 scopus 로고
    • Results of a preliminary survey into the structure of divisionalised companies, divisionalised performance appraisal and the associated role of management accounting
    • Cooper, D., Scapens, R. and Arnold, J. (eds) London, CIMA
    • Coates, J. B., Smith, J. E. and Stacey, R. J., 1983. Results of a preliminary survey into the structure of divisionalised companies, divisionalised performance appraisal and the associated role of management accounting, in Cooper, D., Scapens, R. and Arnold, J. (eds) Management Accounting Research and Practice, London, CIMA.
    • (1983) Management Accounting Research and Practice
    • Coates, J.B.1    Smith, J.E.2    Stacey, R.J.3
  • 13
    • 24944489090 scopus 로고
    • A survey of budget-related planning and control policies and procedures
    • Cress, W. P. and Pettijohn, J. B., 1985. A survey of budget-related planning and control policies and procedures, Journal of Accounting Education U.S.A., 3(2), 61-78.
    • (1985) Journal of Accounting Education U.S.A. , vol.3 , Issue.2 , pp. 61-78
    • Cress, W.P.1    Pettijohn, J.B.2
  • 15
    • 0011448578 scopus 로고
    • Corporate Governance and Financial Control
    • Ezzamel, M. and Heathfield, D. (eds) London, Chapman and Hall
    • Ezzamel, M. (1992). Corporate Governance and Financial Control, in Ezzamel, M. and Heathfield, D. (eds) Perspectives on Financial Control, London, Chapman and Hall. pp. 3-26.
    • (1992) Perspectives on Financial Control , pp. 3-26
    • Ezzamel, M.1
  • 17
    • 0002294761 scopus 로고
    • A contingency framework for the design of accounting information systems
    • Gordon, L. A. and Miller, D., 1976. A contingency framework for the design of accounting information systems, Accounting, Organisations and Society, 1(1), 59-69.
    • (1976) Accounting, Organisations and Society , vol.1 , Issue.1 , pp. 59-69
    • Gordon, L.A.1    Miller, D.2
  • 18
    • 0001243651 scopus 로고
    • Cost accounting, controlling labour and the rise of conglomerates
    • Hopper, T. and Armstrong, P., 1991. Cost accounting, controlling labour and the rise of conglomerates, Accounting, Organisations and Society, 16 (5/6), 405-438.
    • (1991) Accounting, Organisations and Society , vol.16 , Issue.5-6 , pp. 405-438
    • Hopper, T.1    Armstrong, P.2
  • 19
    • 0000949087 scopus 로고
    • Accounting and the pursuit of efficiency
    • Hopwood, A. and Tomkins, C. (eds) Deddington, Philip Allen
    • Hopwood, A., 1984. Accounting and the pursuit of efficiency, in Hopwood, A. and Tomkins, C. (eds) Issues in Public Sector Accounting, Deddington, Philip Allen.
    • (1984) Issues in Public Sector Accounting
    • Hopwood, A.1
  • 22
    • 84963179126 scopus 로고
    • The role of the budget in medium and large U.K. companies and the relationship with budget pressure and participation
    • Lyne, S. R., 1988. The role of the budget in medium and large U.K. companies and the relationship with budget pressure and participation, Accounting and Business Research, 18(71), 195-212.
    • (1988) Accounting and Business Research , vol.18 , Issue.71 , pp. 195-212
    • Lyne, S.R.1
  • 23
    • 84982463868 scopus 로고
    • The distinctive effect of plant and company size on workplace industrial relations
    • Marginson, P. M., 1984. The distinctive effect of plant and company size on workplace industrial relations, British Journal of Industrial Relations, 22(1), 1-14.
    • (1984) British Journal of Industrial Relations , vol.22 , Issue.1 , pp. 1-14
    • Marginson, P.M.1
  • 27
    • 21344477546 scopus 로고
    • Configurational approaches to organisational design
    • Meyer, A. D., Tsui, A. S., Hinings, C. R., 1993. Configurational approaches to organisational design, Academy of Management Journal, 36(6), 1175-1195.
    • (1993) Academy of Management Journal , vol.36 , Issue.6 , pp. 1175-1195
    • Meyer, A.D.1    Tsui, A.S.2    Hinings, C.R.3
  • 28
    • 49149141369 scopus 로고
    • The contingency theory of management accounting: Achievement and prognosis
    • Otley, D. T., 1980. The contingency theory of management accounting: achievement and prognosis. Accounting, Organisations and Society, 5(4), 413-428.
    • (1980) Accounting, Organisations and Society , vol.5 , Issue.4 , pp. 413-428
    • Otley, D.T.1
  • 29
    • 0004184446 scopus 로고
    • London, Institute of Cert. and Management Accountants
    • Pike, R. H., 1982. Capital Budgeting in the 1980s, London, Institute of Cert. and Management Accountants.
    • (1982) Capital Budgeting in the 1980s
    • Pike, R.H.1
  • 30
  • 32
    • 0001987113 scopus 로고
    • An international study of accounting practices in divisionalised companies and their associations with organisational variables
    • Scapens, R. W. and Sale, J. T., 1985. An international study of accounting practices in divisionalised companies and their associations with organisational variables, The Accounting Review, 60(2), 231-247.
    • (1985) The Accounting Review , vol.60 , Issue.2 , pp. 231-247
    • Scapens, R.W.1    Sale, J.T.2
  • 33
    • 0019614557 scopus 로고
    • Problems with contingency theory - Testing assumptions hidden within the language of contingency
    • Schoonhoven, C. B., 1981. Problems with contingency theory - testing assumptions hidden within the language of contingency, Administrative Science Quarterly, 26(3), 349-377.
    • (1981) Administrative Science Quarterly , vol.26 , Issue.3 , pp. 349-377
    • Schoonhoven, C.B.1
  • 35
    • 84963130454 scopus 로고
    • The role of profitability in divisional decision-making and performance evaluation
    • Skinner, R. C., 1990. The role of profitability in divisional decision-making and performance evaluation, Accounting and Business Research, 20(78), 135-141.
    • (1990) Accounting and Business Research , vol.20 , Issue.78 , pp. 135-141
    • Skinner, R.C.1
  • 38
    • 84965443271 scopus 로고
    • Flexible labour utilisation in the private sector
    • Walsh, T., 1990. Flexible labour utilisation in the private sector. Work, Employment and Society, 4(4), 517-530.
    • (1990) Work, Employment and Society , vol.4 , Issue.4 , pp. 517-530
    • Walsh, T.1
  • 43
    • 0011399682 scopus 로고
    • Control, internal organisation and divestment: Experimentation and the boundaries of financial services' firms
    • Ezzamel, M. and Heathfield, D. (eds) London, Chapman and Hall
    • Wright, M., Ennew, C. and Starkey, K., 1992. Control, internal organisation and divestment: experimentation and the boundaries of financial services' firms, in Ezzamel, M. and Heathfield, D. (eds) Perspectives on Financial Control, London, Chapman and Hall, pp. 167-194.
    • (1992) Perspectives on Financial Control , pp. 167-194
    • Wright, M.1    Ennew, C.2    Starkey, K.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.