메뉴 건너뛰기




Volumn 22, Issue 2, 1997, Pages 189-205

Reflections on a contingent view of accounting

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0031067694     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(97)00001-9     Document Type: Article
Times cited : (307)

References (53)
  • 1
    • 0000862536 scopus 로고
    • The impact of manufacturing flexibility of management control system design
    • Abernathy, M., & Lillis, A. (1995). The impact of manufacturing flexibility of management control system design. Accounting, Organizations and Society, 20, 241-258.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 241-258
    • Abernathy, M.1    Lillis, A.2
  • 3
    • 0002047224 scopus 로고
    • The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness
    • Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research, 20, 12-27.
    • (1982) Journal of Accounting Research , vol.20 , pp. 12-27
    • Brownell, P.1
  • 4
    • 0001624943 scopus 로고
    • Leadership style, budgetary participation and managerial behaviour
    • Brownell, P. (1983). Leadership style, budgetary participation and managerial behaviour. Accounting Organizations and Society, 8, 307-321.
    • (1983) Accounting Organizations and Society , vol.8 , pp. 307-321
    • Brownell, P.1
  • 5
    • 0001604423 scopus 로고
    • Budgetary systems and the control of functionally differentiated organizational activities
    • Brownell, P. (1985). Budgetary systems and the control of functionally differentiated organizational activities. Journal of Accounting Research, 502-512.
    • (1985) Journal of Accounting Research , pp. 502-512
    • Brownell, P.1
  • 6
    • 0010822781 scopus 로고
    • The use of accounting information in management control
    • Ferris, K. R. and Livingstone, J. L. (Eds). Ohio: Century VII
    • Brownell, P. (1987). The use of accounting information in management control. In Ferris, K. R. and Livingstone, J. L. (Eds), Management planning and control: the behavioural foundations (pp. 177-196). Ohio: Century VII.
    • (1987) Management Planning and Control: The Behavioural Foundations , pp. 177-196
    • Brownell, P.1
  • 7
    • 0000569620 scopus 로고
    • Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction
    • Brownell, P., & Hirst, M. (1986). Reliance on accounting information, budgetary participation, and task uncertainty: tests of a three-way interaction. Journal of Accounting Research, 502-512.
    • (1986) Journal of Accounting Research , pp. 502-512
    • Brownell, P.1    Hirst, M.2
  • 8
    • 0001578784 scopus 로고
    • The budgetary and performance influences of product standardization and manufacturing process automation
    • Brownell, P., & Merchant, K. A. (1990). The budgetary and performance influences of product standardization and manufacturing process automation. Journal of Accounting Research, 28, 387-397.
    • (1990) Journal of Accounting Research , vol.28 , pp. 387-397
    • Brownell, P.1    Merchant, K.A.2
  • 12
    • 0003116374 scopus 로고
    • Administrative co-ordination, allocation, and monitoring: A comparative analysis of the emergence of accounting and organization in the USA and Europe
    • Chandler, A., & Daems, H. (1979). Administrative co-ordination, allocation, and monitoring: a comparative analysis of the emergence of accounting and organization in the USA and Europe. Accounting, Organizations and Society, 4, 3-20.
    • (1979) Accounting, Organizations and Society , vol.4 , pp. 3-20
    • Chandler, A.1    Daems, H.2
  • 13
    • 0001920340 scopus 로고
    • The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems
    • Chenhall, R., & Morris, D. (1986). The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems. Accounting Review, 61, 16-35.
    • (1986) Accounting Review , vol.61 , pp. 16-35
    • Chenhall, R.1    Morris, D.2
  • 14
    • 84980258538 scopus 로고
    • Entrepreneurial versus conservative firms: A comparison of strategies and performance
    • Covin, J. G. (1991). Entrepreneurial versus conservative firms: a comparison of strategies and performance. Journal of Management Studies, 28, 439-462.
    • (1991) Journal of Management Studies , vol.28 , pp. 439-462
    • Covin, J.G.1
  • 15
    • 0018018602 scopus 로고
    • A new approach to design and use of management information
    • Daft, R. L., & MacIntosh, N. B. (1978). A new approach to design and use of management information. California Management Review, XXI, 82-92.
    • (1978) California Management Review , vol.21 , pp. 82-92
    • Daft, R.L.1    MacIntosh, N.B.2
  • 16
    • 44949269179 scopus 로고
    • Strategy, organization and control: Some possibilities for accounting research
    • Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society, 15, 3-25.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 3-25
    • Dent, J.F.1
  • 18
    • 0002294761 scopus 로고
    • A contingency framework for the design of accounting information systems
    • Gordon, L. A., & Miller, D. (1976). A contingency framework for the design of accounting information systems. Accounting, Organizations and Society, 1, 59-69.
    • (1976) Accounting, Organizations and Society , vol.1 , pp. 59-69
    • Gordon, L.A.1    Miller, D.2
  • 19
    • 48749141365 scopus 로고
    • Management accounting systems, perceived environmental uncertainty and organizations structure: An empirical investigation
    • Gordon, L. A., & Narayanan, V. K. (1984). Management accounting systems, perceived environmental uncertainty and organizations structure: an empirical investigation. Accounting, Organizations and Society, 9, 33-47.
    • (1984) Accounting, Organizations and Society , vol.9 , pp. 33-47
    • Gordon, L.A.1    Narayanan, V.K.2
  • 20
    • 48749135946 scopus 로고
    • Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable
    • Govindarajan, V. (1984). Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society, 9, 125-135.
    • (1984) Accounting, Organizations and Society , vol.9 , pp. 125-135
    • Govindarajan, V.1
  • 21
    • 0002522594 scopus 로고
    • Linking control systems to business unit strategy: Impact on performance
    • Govindarajan, V., & Gupta, A. K. (1985). Linking control systems to business unit strategy: impact on performance. Accounting, Organizations and Society, 10, 51-56.
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 51-56
    • Govindarajan, V.1    Gupta, A.K.2
  • 22
    • 0019581462 scopus 로고
    • Environment, strategy, and power within top management teams administrative
    • Hambrick, D. (1981). Environment, strategy, and power within top management teams administrative. Science Quarterly, 5, 253-276.
    • (1981) Science Quarterly , vol.5 , pp. 253-276
    • Hambrick, D.1
  • 23
    • 0001930362 scopus 로고
    • The contingency theory of management accounting
    • Hayes, D. C. (1977). The contingency theory of management accounting. Accounting Review, LII, 22-39.
    • (1977) Accounting Review , vol.52 , pp. 22-39
    • Hayes, D.C.1
  • 24
    • 0000979966 scopus 로고
    • Accounting information and the evaluation of subordinate performance: A situational approach
    • Hirst, M. (1981). Accounting information and the evaluation of subordinate performance: a situational approach. Accounting Review, LVI, 771-784.
    • (1981) Accounting Review , vol.56 , pp. 771-784
    • Hirst, M.1
  • 25
    • 0001305301 scopus 로고
    • Reliance on accounting performance measures, task uncertainty, and dysfunctional behaviour: Some extensions
    • Hirst, M. (1983). Reliance on accounting performance measures, task uncertainty, and dysfunctional behaviour: some extensions. Journal of Accounting Research, 21, 596-605.
    • (1983) Journal of Accounting Research , vol.21 , pp. 596-605
    • Hirst, M.1
  • 26
    • 0000185630 scopus 로고
    • An empirical study of the role of accounting data in performance evaluation
    • Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research, 156-193.
    • (1972) Journal of Accounting Research , pp. 156-193
    • Hopwood, A.G.1
  • 27
    • 0001509745 scopus 로고
    • The organizational and behavioural aspects of budgeting and control
    • Arnold, J., Carsberg, B. & Scapens R. (Eds). Oxford: Philip Allen
    • Hopwood, A. G. (1980). The organizational and behavioural aspects of budgeting and control. In Arnold, J., Carsberg, B. & Scapens R. (Eds) Topics in management accounting (pp. 221-240). Oxford: Philip Allen.
    • (1980) Topics in Management Accounting , pp. 221-240
    • Hopwood, A.G.1
  • 28
    • 45949125128 scopus 로고
    • The archaeology of accounting systems accounting
    • Hopwood, A. G. (1987). The archaeology of accounting systems accounting. Organizations and Society, 12, 207-234.
    • (1987) Organizations and Society , vol.12 , pp. 207-234
    • Hopwood, A.G.1
  • 29
    • 0010824153 scopus 로고
    • Organizational contingencies and accounting configurations
    • Fridman, B. & Östman, L. (Eds). Stockholm: Economic Research Institute
    • Hopwood, A. G. (1989). Organizational contingencies and accounting configurations. In Fridman, B. & Östman, L. (Eds) Accounting development - some perspectives: a book in honour of Sven-Erik Johansson (pp. 23-44). Stockholm: Economic Research Institute.
    • (1989) Accounting Development - Some Perspectives: A Book in Honour of Sven-Erik Johansson , pp. 23-44
    • Hopwood, A.G.1
  • 31
    • 0000364773 scopus 로고
    • The effect of different types of competition on the use of management controls
    • Khandwalla, P. N. (1972). The effect of different types of competition on the use of management controls. Journal of Accounting Research, 275-285.
    • (1972) Journal of Accounting Research , pp. 275-285
    • Khandwalla, P.N.1
  • 32
    • 0001054967 scopus 로고
    • The evolution of management accounting
    • Kaplan, R. (1983). The evolution of management accounting. Accounting Review, 390-417.
    • (1983) Accounting Review , pp. 390-417
    • Kaplan, R.1
  • 33
    • 0031066470 scopus 로고    scopus 로고
    • Management control systems and strategy: A critical review
    • Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. Accounting, Organizations and Society, 22, 207-232.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 207-232
    • Langfield-Smith, K.1
  • 35
    • 0002441291 scopus 로고
    • The history of management accounting: Relevance found
    • Ashton D., Hopper, T. & Scapens, R. W (Eds). London: Prentice Hall
    • Loft, A. (1991). The history of management accounting: relevance found. In Ashton D., Hopper, T. & Scapens, R. W (Eds), Issues in management accounting (pp. 17-38). London: Prentice Hall.
    • (1991) Issues in Management Accounting , pp. 17-38
    • Loft, A.1
  • 36
    • 0000222396 scopus 로고
    • The design of the corporate budgeting system: Influences on managerial behaviour and performance
    • Merchant, K. A. (1981). The design of the corporate budgeting system: influences on managerial behaviour and performance. Accounting Review, LVI, 813-829.
    • (1981) Accounting Review , vol.56 , pp. 813-829
    • Merchant, K.A.1
  • 37
    • 0000791876 scopus 로고
    • Influences on departmental budgeting: An empirical examination of a contingency model
    • Merchant, K. A. (1984). Influences on departmental budgeting: an empirical examination of a contingency model. Accounting, Organizations and Society, 9, 291-307.
    • (1984) Accounting, Organizations and Society , vol.9 , pp. 291-307
    • Merchant, K.A.1
  • 38
    • 0000787857 scopus 로고
    • Budgeting and the propensity to create budgetary slack
    • Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10, 201-210.
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 201-210
    • Merchant, K.A.1
  • 40
    • 84989132952 scopus 로고
    • Innovation in conservative and entrepreneurial firms: Two models of strategic momentum
    • Miller, D., & Friesen, P. H. (1982). Innovation in conservative and entrepreneurial firms: two models of strategic momentum. Strategic Management Journal, 3, 1-25.
    • (1982) Strategic Management Journal , vol.3 , pp. 1-25
    • Miller, D.1    Friesen, P.H.2
  • 42
  • 43
    • 0000735459 scopus 로고
    • Budget use and managerial performance
    • Otley, D. T. (1978). Budget use and managerial performance. Journal of Accounting Research, 122-149.
    • (1978) Journal of Accounting Research , pp. 122-149
    • Otley, D.T.1
  • 44
    • 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, Organizations and Society, 5, 413-428.
    • (1980) Accounting, Organizations and Society , vol.5 , pp. 413-428
    • Otley, D.T.1
  • 45
    • 84867344193 scopus 로고
    • A framework for the comparative analysis of organizations
    • Perrow, C. (1967). A framework for the comparative analysis of organizations. American Sociological Review, 194-208.
    • (1967) American Sociological Review , pp. 194-208
    • Perrow, C.1
  • 46
    • 0001325940 scopus 로고
    • Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory conglomerate
    • Selto, F. H., Renner, C. J., & Young, S. M. (1995). Assessing the organizational fit of a just-in-time manufacturing system: testing selection, interaction and systems models of contingency theory conglomerate. Accounting, Organizations and Society, 20, 665-684.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 665-684
    • Selto, F.H.1    Renner, C.J.2    Young, S.M.3
  • 47
    • 38149143548 scopus 로고
    • Accounting control systems and business strategy: An empirical analysis
    • Simons, R. (1987). Accounting control systems and business strategy: an empirical analysis. Accounting, Organizations and Society, 12, 357-374.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 357-374
    • Simons, R.1
  • 48
    • 27944495889 scopus 로고
    • The role of management control systems in creating competitive advantage: New perspectives
    • Simons, R. (1990). The role of management control systems in creating competitive advantage: new perspectives. Accounting, Organizations and Society, 15, 127-143.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 127-143
    • Simons, R.1
  • 49
    • 38749147007 scopus 로고
    • Strategy, distinctive competence and organizational performance
    • Snow, C., & Hrebiniak, L. (1980). Strategy, distinctive competence and organizational performance. Administrative Science Quarterly, 317-336.
    • (1980) Administrative Science Quarterly , pp. 317-336
    • Snow, C.1    Hrebiniak, L.2
  • 51
    • 0002829838 scopus 로고
    • A contingency framework for management accounting systems research
    • Waterhouse, J. H., & Tiessen, P. (1978). A contingency framework for management accounting systems research. Accounting, Organizations and Society, 3, 65-76.
    • (1978) Accounting, Organizations and Society , vol.3 , pp. 65-76
    • Waterhouse, J.H.1    Tiessen, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.