메뉴 건너뛰기




Volumn 33, Issue 2-3, 2008, Pages 164-198

Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge

Author keywords

[No Author keywords available]

Indexed keywords


EID: 37349016602     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2006.12.002     Document Type: Article
Times cited : (58)

References (108)
  • 1
    • 0000862536 scopus 로고
    • The impact of manufacturing flexibility on management control system design
    • Abernethy M.A., and Lillis A.M. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 20 (1995) 241-258
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 241-258
    • Abernethy, M.A.1    Lillis, A.M.2
  • 2
    • 0346882171 scopus 로고    scopus 로고
    • Market, hierarchy, and trust: The knowledge economy and the future of capitalism
    • Adler P.S. Market, hierarchy, and trust: The knowledge economy and the future of capitalism. Organization Science 12 (2001) 215-234
    • (2001) Organization Science , vol.12 , pp. 215-234
    • Adler, P.S.1
  • 3
    • 33749655750 scopus 로고    scopus 로고
    • Doing qualitative research in management accounting: Positioning data to contribute to theory
    • Ahrens T., and Chapman C.S. Doing qualitative research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society 31 (2006) 819-841
    • (2006) Accounting, Organizations and Society , vol.31 , pp. 819-841
    • Ahrens, T.1    Chapman, C.S.2
  • 4
    • 0000589044 scopus 로고
    • Production, information costs, and economic organization
    • Alchian A.A., and Demsetz H. Production, information costs, and economic organization. The American Economic Review 62 (1972) 777-795
    • (1972) The American Economic Review , vol.62 , pp. 777-795
    • Alchian, A.A.1    Demsetz, H.2
  • 5
    • 0002421007 scopus 로고
    • A framework for assessing cost management system changes: The case of activity-based costing implementation at General Motors, 1986-1993
    • Anderson S. A framework for assessing cost management system changes: The case of activity-based costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research 7 (1995) 1-51
    • (1995) Journal of Management Accounting Research , vol.7 , pp. 1-51
    • Anderson, S.1
  • 7
    • 0003367892 scopus 로고
    • Capital rationing and organizational slack in capital budgeting
    • Antle R., and Eppen G. Capital rationing and organizational slack in capital budgeting. Management Science 3 (1985) 163-174
    • (1985) Management Science , vol.3 , pp. 163-174
    • Antle, R.1    Eppen, G.2
  • 11
    • 49349138529 scopus 로고
    • Intraorganizational power considerations for designing information systems
    • Bariff M.L., and Galbraith J.R. Intraorganizational power considerations for designing information systems. Accounting, Organizations and Society 3 (1978) 15-27
    • (1978) Accounting, Organizations and Society , vol.3 , pp. 15-27
    • Bariff, M.L.1    Galbraith, J.R.2
  • 12
    • 0002530873 scopus 로고
    • The multiple cognitions and conflicts associated with second order organizational change
    • Murnighan J.K. (Ed), Prentice-Hall, Englewood Cliffs, NJ
    • Bartunek J.M. The multiple cognitions and conflicts associated with second order organizational change. In: Murnighan J.K. (Ed). Social psychology in organizations (1993), Prentice-Hall, Englewood Cliffs, NJ 322-349
    • (1993) Social psychology in organizations , pp. 322-349
    • Bartunek, J.M.1
  • 14
    • 0002401655 scopus 로고
    • Accountability and knowledge workers: A potential unifying theme for managerial and auditing research
    • Birnberg J.G., and Heiman-Hoffman V. Accountability and knowledge workers: A potential unifying theme for managerial and auditing research. Advances in Management Accounting 2 (1993) 47-61
    • (1993) Advances in Management Accounting , vol.2 , pp. 47-61
    • Birnberg, J.G.1    Heiman-Hoffman, V.2
  • 15
    • 0001855762 scopus 로고
    • The case for multiple methods in empirical management accounting research (with an illustration from budget setting)
    • Birnberg J.G., Shields M.D., and Young S.M. The case for multiple methods in empirical management accounting research (with an illustration from budget setting). Journal of Management Accounting Research 2 (1990) 33-66
    • (1990) Journal of Management Accounting Research , vol.2 , pp. 33-66
    • Birnberg, J.G.1    Shields, M.D.2    Young, S.M.3
  • 18
    • 3943106922 scopus 로고
    • Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies
    • Bushman R., Indjejikian R., and Smith A. Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies. Journal of Accounting Research, Supplement 33 (1995) 101-128
    • (1995) Journal of Accounting Research, Supplement , vol.33 , pp. 101-128
    • Bushman, R.1    Indjejikian, R.2    Smith, A.3
  • 19
    • 0345872861 scopus 로고
    • Degrees of freedom and the case study
    • Overman E.S. (Ed), University of Chicago Press, Chicago, IL
    • Campbell D.C. Degrees of freedom and the case study. In: Overman E.S. (Ed). Methodology and epistemology for social science (1988), University of Chicago Press, Chicago, IL 377-388
    • (1988) Methodology and epistemology for social science , pp. 377-388
    • Campbell, D.C.1
  • 20
    • 37349089417 scopus 로고    scopus 로고
    • Theorizing contingencies in management control systems research
    • Chapman C., Hopwood A., and Shields M. (Eds), Elsevier, Oxford
    • Chenhall R. Theorizing contingencies in management control systems research. In: Chapman C., Hopwood A., and Shields M. (Eds). Handbook of management accounting research (2006), Elsevier, Oxford
    • (2006) Handbook of management accounting research
    • Chenhall, R.1
  • 21
    • 84984266775 scopus 로고
    • Motivating truthful subordinate reporting: An experimental investigation in a two-subordinate context
    • Chow C., Hirst M., and Shields M. Motivating truthful subordinate reporting: An experimental investigation in a two-subordinate context. Contemporary Accounting Research 10 (1994) 699-720
    • (1994) Contemporary Accounting Research , vol.10 , pp. 699-720
    • Chow, C.1    Hirst, M.2    Shields, M.3
  • 22
    • 0031199063 scopus 로고    scopus 로고
    • If activity based costing is the answer, what is the question?
    • Cokins G. If activity based costing is the answer, what is the question?. IIE Solutions 29 (1997) 38-43
    • (1997) IIE Solutions , vol.29 , pp. 38-43
    • Cokins, G.1
  • 25
    • 0034179289 scopus 로고    scopus 로고
    • An empirical study on the drivers of management control systems' design in new product development
    • Davila T. An empirical study on the drivers of management control systems' design in new product development. Accounting, Organizations and Society 25 (2000) 383-409
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 383-409
    • Davila, T.1
  • 28
    • 0030305484 scopus 로고    scopus 로고
    • From chimneys to cross-functional teams: Developing and validating a diagnostic model
    • Denison D., Hart S., and Kahn J. From chimneys to cross-functional teams: Developing and validating a diagnostic model. Academy of Management Journal 39 (1996) 1005-1023
    • (1996) Academy of Management Journal , vol.39 , pp. 1005-1023
    • Denison, D.1    Hart, S.2    Kahn, J.3
  • 30
    • 0001661273 scopus 로고
    • Incentives, downsizing, and value creation at general dynamics
    • Dial J., and Murphy K. Incentives, downsizing, and value creation at general dynamics. Journal of Financial Economics 37 (1994) 261-314
    • (1994) Journal of Financial Economics , vol.37 , pp. 261-314
    • Dial, J.1    Murphy, K.2
  • 31
    • 1342286357 scopus 로고    scopus 로고
    • Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms
    • Ditillo A. Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms. Accounting, Organizations and Society 29 (2004) 401-421
    • (2004) Accounting, Organizations and Society , vol.29 , pp. 401-421
    • Ditillo, A.1
  • 32
    • 37349117028 scopus 로고
    • Turf wars: Managing the implementation of an international electronic mail system
    • Dykman C.A., Davis C.K., and Smigh A.W. Turf wars: Managing the implementation of an international electronic mail system. Journal of Systems Management 42 (1991) 10-35
    • (1991) Journal of Systems Management , vol.42 , pp. 10-35
    • Dykman, C.A.1    Davis, C.K.2    Smigh, A.W.3
  • 33
    • 0001073758 scopus 로고
    • Building theories from case study research
    • Eisenhardt K.M. Building theories from case study research. Academy of Management Review 14 (1989) 532-550
    • (1989) Academy of Management Review , vol.14 , pp. 532-550
    • Eisenhardt, K.M.1
  • 35
    • 21144463016 scopus 로고
    • Relative performance information: The effects of common uncertainty and contract type on agent effort
    • Frederickson J. Relative performance information: The effects of common uncertainty and contract type on agent effort. The Accounting Review 67 (1992) 647-670
    • (1992) The Accounting Review , vol.67 , pp. 647-670
    • Frederickson, J.1
  • 36
    • 0002778825 scopus 로고
    • Designing the innovating organization
    • Galbraith J.R. Designing the innovating organization. Organizational Dynamics Winter (1982) 3-24
    • (1982) Organizational Dynamics , Issue.Winter , pp. 3-24
    • Galbraith, J.R.1
  • 38
    • 0003192881 scopus 로고
    • Revolutionary change theories: A multilevel exploration of the punctuated equilibrium paradigm
    • Gersick C.J.G. Revolutionary change theories: A multilevel exploration of the punctuated equilibrium paradigm. Academy of Management Review 16 (1991) 10-36
    • (1991) Academy of Management Review , vol.16 , pp. 10-36
    • Gersick, C.J.G.1
  • 39
    • 0034288919 scopus 로고    scopus 로고
    • Complementary arrangements of organizational factors and outcomes of negotiated transfer price
    • Ghosh D. Complementary arrangements of organizational factors and outcomes of negotiated transfer price. Accounting, Organizations and Society 25 (2000) 661-682
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 661-682
    • Ghosh, D.1
  • 41
    • 0003071861 scopus 로고    scopus 로고
    • The effects of accounting contexts on accounting decisions: A synthesis of cognitive and economic perspectives in accounting experimentation
    • Haynes C.M., and Kachelmeier S.J. The effects of accounting contexts on accounting decisions: A synthesis of cognitive and economic perspectives in accounting experimentation. Journal of Accounting Literature 17 (1998) 97-136
    • (1998) Journal of Accounting Literature , vol.17 , pp. 97-136
    • Haynes, C.M.1    Kachelmeier, S.J.2
  • 42
    • 1542334862 scopus 로고
    • Cooperative versus competitive structures in related and unrelated diversified firms
    • Hill C.W.L., Hitt M.A., and Hoskisson R.E. Cooperative versus competitive structures in related and unrelated diversified firms. Organization Science 3 (1992) 501-521
    • (1992) Organization Science , vol.3 , pp. 501-521
    • Hill, C.W.L.1    Hitt, M.A.2    Hoskisson, R.E.3
  • 44
    • 37349016271 scopus 로고    scopus 로고
    • Hirshleifer, J. (1980). Evolutionary models in economics and law: Cooperation versus conflict strategies. UCLA Working Paper.
  • 45
    • 0000417858 scopus 로고    scopus 로고
    • Looking across rather than up and down: On the need to explore the lateral processing of information
    • Hopwood A.G. Looking across rather than up and down: On the need to explore the lateral processing of information. Accounting, Organizations and Society 21 (1996) 589-590
    • (1996) Accounting, Organizations and Society , vol.21 , pp. 589-590
    • Hopwood, A.G.1
  • 47
    • 0031526424 scopus 로고    scopus 로고
    • Designing lateral organizations: An analysis of the benefits, costs, and enablers of nonhierarchical organizational forms
    • Joyce W., McGee V., and Slocum J. Designing lateral organizations: An analysis of the benefits, costs, and enablers of nonhierarchical organizational forms. Decision Sciences 28 (1997) 1-26
    • (1997) Decision Sciences , vol.28 , pp. 1-26
    • Joyce, W.1    McGee, V.2    Slocum, J.3
  • 48
    • 0031287387 scopus 로고    scopus 로고
    • Internal auditing and voluntary cooperation in firms: A cross-cultural experiment
    • Kachelmeier S.J., and Shehata M. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review 72 (1997) 407-432
    • (1997) The Accounting Review , vol.72 , pp. 407-432
    • Kachelmeier, S.J.1    Shehata, M.2
  • 51
    • 0011758396 scopus 로고
    • Departmental activity-based management
    • Keys D.E., and Lefevre R.J. Departmental activity-based management. Management Accounting 76 (1995) 27-31
    • (1995) Management Accounting , vol.76 , pp. 27-31
    • Keys, D.E.1    Lefevre, R.J.2
  • 52
    • 0013254569 scopus 로고    scopus 로고
    • What do we know about proximity and distance in work groups? A legacy of research
    • Hinds P.J., and Kiesler S. (Eds), MIT Press, Cambridge, MA
    • Kiesler S., and Cummings J.N. What do we know about proximity and distance in work groups? A legacy of research. In: Hinds P.J., and Kiesler S. (Eds). Distributed work (2002), MIT Press, Cambridge, MA 57-80
    • (2002) Distributed work , pp. 57-80
    • Kiesler, S.1    Cummings, J.N.2
  • 53
    • 0011936887 scopus 로고
    • The cost of organization structure: Dispelling the myths of independent divisions and organization-wide decision making
    • Kilmann R. The cost of organization structure: Dispelling the myths of independent divisions and organization-wide decision making. Accounting, Organizations and Society 8 (1983) 341-357
    • (1983) Accounting, Organizations and Society , vol.8 , pp. 341-357
    • Kilmann, R.1
  • 54
    • 23144435923 scopus 로고    scopus 로고
    • Trust and distrust in organizations: Emerging perspectives, enduring questions
    • Kramer R. Trust and distrust in organizations: Emerging perspectives, enduring questions. Annual Review of Psychology 50 (1999) 569-598
    • (1999) Annual Review of Psychology , vol.50 , pp. 569-598
    • Kramer, R.1
  • 55
    • 0033246750 scopus 로고    scopus 로고
    • Strategies for theorizing from process data
    • Langley A. Strategies for theorizing from process data. Academy of Management Review 24 (1999) 691-710
    • (1999) Academy of Management Review , vol.24 , pp. 691-710
    • Langley, A.1
  • 57
    • 84986725295 scopus 로고
    • Models of conflict, negotiation, and third party intervention: A review and synthesis
    • Lewicki R., Weiss S., and Lewin D. Models of conflict, negotiation, and third party intervention: A review and synthesis. Journal of Organizational Behavior 13 (1992) 209-253
    • (1992) Journal of Organizational Behavior , vol.13 , pp. 209-253
    • Lewicki, R.1    Weiss, S.2    Lewin, D.3
  • 58
    • 0037290685 scopus 로고    scopus 로고
    • Mapping management accounting: Graphics and guidelines for theory-consistent empirical research
    • Luft J., and Shields M. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28 (2003) 169-249
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 169-249
    • Luft, J.1    Shields, M.2
  • 59
    • 37349048604 scopus 로고    scopus 로고
    • Simple and complex technologies
    • Rhodes R. (Ed), Simon & Schuster, New York, NY
    • Manley J. Simple and complex technologies. In: Rhodes R. (Ed). Visions of technology (1999), Simon & Schuster, New York, NY 348-349
    • (1999) Visions of technology , pp. 348-349
    • Manley, J.1
  • 62
    • 0001927667 scopus 로고
    • Reliability and validity in field research in accounting - Some strategies and tactics
    • McKinnon J. Reliability and validity in field research in accounting - Some strategies and tactics. Accounting, Auditing and Accountability Journal 1 (1988) 34-54
    • (1988) Accounting, Auditing and Accountability Journal , vol.1 , pp. 34-54
    • McKinnon, J.1
  • 63
    • 0039171754 scopus 로고
    • Interdependence and control: Traditional vs. activity-based responsibility accounting
    • McNair C.J. Interdependence and control: Traditional vs. activity-based responsibility accounting. Journal of Cost Management 4 (1990) 15-24
    • (1990) Journal of Cost Management , vol.4 , pp. 15-24
    • McNair, C.J.1
  • 64
    • 24844452914 scopus 로고
    • Responsibility accounting and controllability networks
    • Warren Gorham Lamont, Boston, MA
    • McNair C.J. Responsibility accounting and controllability networks. Handbook of cost management (1995), Warren Gorham Lamont, Boston, MA
    • (1995) Handbook of cost management
    • McNair, C.J.1
  • 67
    • 0001953182 scopus 로고
    • Organizations reacting to hyperturbulence
    • Huber G.P., and Van de Ven A.H. (Eds), Sage, Thousand Oaks, CA
    • Meyer A.D., Goes J.B., and Brooks G.R. Organizations reacting to hyperturbulence. In: Huber G.P., and Van de Ven A.H. (Eds). Longitudinal field research methods (1995), Sage, Thousand Oaks, CA 299-350
    • (1995) Longitudinal field research methods , pp. 299-350
    • Meyer, A.D.1    Goes, J.B.2    Brooks, G.R.3
  • 68
    • 0002449398 scopus 로고
    • Swift trust in temporary groups
    • Kramer, and Tyler (Eds), Sage, Thousand Oaks, CA
    • Meyerson D., Weick K., and Kramer R. Swift trust in temporary groups. In: Kramer, and Tyler (Eds). Trust in organizations (1995), Sage, Thousand Oaks, CA
    • (1995) Trust in organizations
    • Meyerson, D.1    Weick, K.2    Kramer, R.3
  • 70
    • 0031502208 scopus 로고    scopus 로고
    • Capital budgeting practices complementarity relations in the transition to modern manufacture: A field-based analysis
    • Miller P., and O'Leary T. Capital budgeting practices complementarity relations in the transition to modern manufacture: A field-based analysis. Journal of Accounting Research 35 (1997) 257-272
    • (1997) Journal of Accounting Research , vol.35 , pp. 257-272
    • Miller, P.1    O'Leary, T.2
  • 73
    • 0013465303 scopus 로고    scopus 로고
    • Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting
    • Mouritsen J., Hansen A., and Hansen C. Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research 12 (2001) 221-244
    • (2001) Management Accounting Research , vol.12 , pp. 221-244
    • Mouritsen, J.1    Hansen, A.2    Hansen, C.3
  • 77
    • 8744225526 scopus 로고
    • Is responsibility accounting irresponsible?
    • Pick J. Is responsibility accounting irresponsible?. The New York Certified Public Accountant July (1971) 487-494
    • (1971) The New York Certified Public Accountant , Issue.July , pp. 487-494
    • Pick, J.1
  • 78
    • 37349117701 scopus 로고
    • Budgeting and intergroup conflict in organizations
    • Pondy L.R. Budgeting and intergroup conflict in organizations. Pittsburgh Business Review 34 (1964) 1-3
    • (1964) Pittsburgh Business Review , vol.34 , pp. 1-3
    • Pondy, L.R.1
  • 79
    • 0034288860 scopus 로고    scopus 로고
    • The effects of performance separability and contract type on agent effort
    • Rankin F.W., and Sayre T.L. The effects of performance separability and contract type on agent effort. Accounting, Organizations and Society 25 (2000) 683-695
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 683-695
    • Rankin, F.W.1    Sayre, T.L.2
  • 81
    • 7744232518 scopus 로고
    • Organizational transformation as punctuated equilibrium: An empirical test
    • Romanelli E.T., and Tushman M.L. Organizational transformation as punctuated equilibrium: An empirical test. Academy of Management Journal 37 (1994) 1141-1165
    • (1994) Academy of Management Journal , vol.37 , pp. 1141-1165
    • Romanelli, E.T.1    Tushman, M.L.2
  • 83
    • 8744247454 scopus 로고    scopus 로고
    • The effect of accounting report structure and team structure on performance in cross-functional teams
    • Rowe C. The effect of accounting report structure and team structure on performance in cross-functional teams. The Accounting Review 79 (2004) 1153-1180
    • (2004) The Accounting Review , vol.79 , pp. 1153-1180
    • Rowe, C.1
  • 84
    • 84909279826 scopus 로고
    • Efficiency and "the fix": Informal intergroup relations in a piecework machine shop
    • Roy D. Efficiency and "the fix": Informal intergroup relations in a piecework machine shop. American Journal of Sociology (1952) 255-266
    • (1952) American Journal of Sociology , pp. 255-266
    • Roy, D.1
  • 90
    • 0000352088 scopus 로고
    • Responding to crisis: Theory and the experience of European business
    • Starbuck W., Greve A., and Hedberg B. Responding to crisis: Theory and the experience of European business. Journal of Business Administration 9 (1978) 111-137
    • (1978) Journal of Business Administration , vol.9 , pp. 111-137
    • Starbuck, W.1    Greve, A.2    Hedberg, B.3
  • 92
    • 0030295720 scopus 로고    scopus 로고
    • Firm organization, industrial structure, and technological innovation
    • Teece D.J. Firm organization, industrial structure, and technological innovation. Journal of Economic Behavior & Organization 31 (1996) 193-225
    • (1996) Journal of Economic Behavior & Organization , vol.31 , pp. 193-225
    • Teece, D.J.1
  • 95
    • 0002642981 scopus 로고
    • Possible limits on a science of social behavior
    • Strickland J.H., Aboud F.E., and Gergen K.J. (Eds), Plenum, New York, NY
    • Thorngate W. Possible limits on a science of social behavior. In: Strickland J.H., Aboud F.E., and Gergen K.J. (Eds). Social psychology in transition (1976), Plenum, New York, NY 121-139
    • (1976) Social psychology in transition , pp. 121-139
    • Thorngate, W.1
  • 96
    • 0242679748 scopus 로고    scopus 로고
    • Control in a teamwork environment - The impact of social ties on the effectiveness of mutual monitoring contracts
    • Towry K.L. Control in a teamwork environment - The impact of social ties on the effectiveness of mutual monitoring contracts. The Accounting Review 78 (2003) 1069-1096
    • (2003) The Accounting Review , vol.78 , pp. 1069-1096
    • Towry, K.L.1
  • 97
    • 0000359701 scopus 로고
    • Organizational evolution: A metamorphosis model of convergence and reorientation
    • Cummings L.L., and Staw B.M. (Eds), JAI Press, Greenwich, CT
    • Tushman M.L., and Romanelli E. Organizational evolution: A metamorphosis model of convergence and reorientation. In: Cummings L.L., and Staw B.M. (Eds). Research in organizational behavior (1985), JAI Press, Greenwich, CT 171-222
    • (1985) Research in organizational behavior , pp. 171-222
    • Tushman, M.L.1    Romanelli, E.2
  • 98
    • 3242707179 scopus 로고
    • Suggestions for studying strategy process: A research note
    • Van de Ven A.H. Suggestions for studying strategy process: A research note. Strategic Management Journal 13 (1992) 169-188
    • (1992) Strategic Management Journal , vol.13 , pp. 169-188
    • Van de Ven, A.H.1
  • 99
    • 26844549594 scopus 로고    scopus 로고
    • Alternative approaches for studying organizational change
    • Van de Ven A.H., and Poole M. Alternative approaches for studying organizational change. Organization Studies 26 (2005) 1377-1404
    • (2005) Organization Studies , vol.26 , pp. 1377-1404
    • Van de Ven, A.H.1    Poole, M.2
  • 100
    • 33748342567 scopus 로고    scopus 로고
    • Developing and maintaining partnerships with communities
    • Israel B.A., Eng E., Schulz A.J., and Parker E.A. (Eds), Jossey-Bass, New York, NY
    • Wallerstein N., Duran B., Minkler M., and Foley K. Developing and maintaining partnerships with communities. In: Israel B.A., Eng E., Schulz A.J., and Parker E.A. (Eds). Methods in community-based participatory research for health (2005), Jossey-Bass, New York, NY 31-46
    • (2005) Methods in community-based participatory research for health , pp. 31-46
    • Wallerstein, N.1    Duran, B.2    Minkler, M.3    Foley, K.4
  • 105
    • 0011649793 scopus 로고
    • Collusion and noncontrollable cost allocation
    • Yoon S.S. Collusion and noncontrollable cost allocation. Journal of Accounting Research 25 (1987) 22-46
    • (1987) Journal of Accounting Research , vol.25 , pp. 22-46
    • Yoon, S.S.1
  • 106
    • 0012519299 scopus 로고    scopus 로고
    • Field research methods in management accounting
    • Young S.M. Field research methods in management accounting. Accounting Horizons 13 (1999) 76-84
    • (1999) Accounting Horizons , vol.13 , pp. 76-84
    • Young, S.M.1
  • 107
    • 0039416409 scopus 로고
    • The effects of intergroup competition and intragroup cooperation on slack and output in a manufacturing setting
    • Young M., Fisher J., and Lindquist T. The effects of intergroup competition and intragroup cooperation on slack and output in a manufacturing setting. The Accounting Review 68 (1993) 466-481
    • (1993) The Accounting Review , vol.68 , pp. 466-481
    • Young, M.1    Fisher, J.2    Lindquist, T.3
  • 108
    • 37349111089 scopus 로고    scopus 로고
    • Zhang, Y. (2006). The effects of perceived fairness and communication on honesty and collusion in a multi-agent setting. Working paper. University of Pittsburgh.


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.