메뉴 건너뛰기




Volumn 19, Issue 1, 2008, Pages 80-102

Strategic management accounting and sense-making in a multinational company

Author keywords

Grounded theory; Sense making; Strategic management accounting

Indexed keywords


EID: 40249100109     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2007.11.002     Document Type: Article
Times cited : (79)

References (102)
  • 1
    • 0000350804 scopus 로고    scopus 로고
    • The role of budgets in organizations facing strategic change: an exploratory study
    • Abernethy M.A., and Brownell P. The role of budgets in organizations facing strategic change: an exploratory study. Account. Organ. Soc. 24 3 (1999) 189-204
    • (1999) Account. Organ. Soc. , vol.24 , Issue.3 , pp. 189-204
    • Abernethy, M.A.1    Brownell, P.2
  • 2
    • 40249101652 scopus 로고    scopus 로고
    • Knowing what you're doing: a review of Pierre Bourdieu's outline of a theory of practice
    • Robbins D. (Ed), SAGE Publications
    • Acciaioli G.L. Knowing what you're doing: a review of Pierre Bourdieu's outline of a theory of practice. In: Robbins D. (Ed). Pierre Bourdieu vol. I (2000), SAGE Publications 93-117
    • (2000) Pierre Bourdieu , vol.I , pp. 93-117
    • Acciaioli, G.L.1
  • 3
    • 33846893275 scopus 로고    scopus 로고
    • Strategic interventions of management accountants: everyday practice of British and German brewers
    • Ahrens T. Strategic interventions of management accountants: everyday practice of British and German brewers. The European Accounting Review 6 4 (1997) 557-588
    • (1997) The European Accounting Review , vol.6 , Issue.4 , pp. 557-588
    • Ahrens, T.1
  • 4
    • 0011935817 scopus 로고    scopus 로고
    • Economic transition, strategy and the evolution of management accounting practices: the case of India
    • Anderson S.W., and Lanen W.N. Economic transition, strategy and the evolution of management accounting practices: the case of India. Account. Organ. Soc. 24 5/6 (1999) 379-412
    • (1999) Account. Organ. Soc. , vol.24 , Issue.5-6 , pp. 379-412
    • Anderson, S.W.1    Lanen, W.N.2
  • 6
    • 0000779067 scopus 로고
    • Sense-making of accounting data as a technique of organisational diagnosis
    • Boland Jr. R.J. Sense-making of accounting data as a technique of organisational diagnosis. Manag. Sci. 30 7 (1984) 868-882
    • (1984) Manag. Sci. , vol.30 , Issue.7 , pp. 868-882
    • Boland Jr., R.J.1
  • 7
    • 28644431755 scopus 로고
    • Accounting and the interpretive act
    • Boland Jr. R.J. Accounting and the interpretive act. Account. Organ. Soc. 18 2/3 (1993) 125-146
    • (1993) Account. Organ. Soc. , vol.18 , Issue.2-3 , pp. 125-146
    • Boland Jr., R.J.1
  • 8
    • 0002650418 scopus 로고
    • Accounting in organisations: a union of natural and rational perspectives
    • Boland Jr. R.J., and Pondy L.R. Accounting in organisations: a union of natural and rational perspectives. Account. Organ. Soc. 8 2/3 (1983) 223-234
    • (1983) Account. Organ. Soc. , vol.8 , Issue.2-3 , pp. 223-234
    • Boland Jr., R.J.1    Pondy, L.R.2
  • 11
    • 0002671639 scopus 로고
    • Organisational learning and communities-of-practice: toward a unified view of working, learning, and innovation
    • Brown J.S., and Duguid P. Organisational learning and communities-of-practice: toward a unified view of working, learning, and innovation. Organ. Sci. 2 1 (1991) 40-57
    • (1991) Organ. Sci. , vol.2 , Issue.1 , pp. 40-57
    • Brown, J.S.1    Duguid, P.2
  • 12
    • 0031097789 scopus 로고    scopus 로고
    • The art of continuous change: linking complexity theory and time-paced evolution in relentlessly shifting organisations
    • Brown S.L., and Eisenhardt K.M. The art of continuous change: linking complexity theory and time-paced evolution in relentlessly shifting organisations. Admin. Sci. Quart. 42 1 (1997) 1-34
    • (1997) Admin. Sci. Quart. , vol.42 , Issue.1 , pp. 1-34
    • Brown, S.L.1    Eisenhardt, K.M.2
  • 13
    • 0030163199 scopus 로고    scopus 로고
    • Strategic investment decisions: the importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies
    • Carr C., and Tomkins C. Strategic investment decisions: the importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies. Manag. Account. Res. 7 2 (1996) 199-217
    • (1996) Manag. Account. Res. , vol.7 , Issue.2 , pp. 199-217
    • Carr, C.1    Tomkins, C.2
  • 14
    • 0032089311 scopus 로고    scopus 로고
    • Context, culture and the role of the finance function in strategic decisions. A comparative analysis of Britain, Germany, the U.S.A. and Japan
    • Carr C., and Tomkins C. Context, culture and the role of the finance function in strategic decisions. A comparative analysis of Britain, Germany, the U.S.A. and Japan. Manag. Account. Res. 9 2 (1998) 213-239
    • (1998) Manag. Account. Res. , vol.9 , Issue.2 , pp. 213-239
    • Carr, C.1    Tomkins, C.2
  • 15
    • 84989027784 scopus 로고
    • Strategic controllership - a case study approach
    • Carr C., Tomkins C., and Bayliss B. Strategic controllership - a case study approach. Manag. Account. Res. 2 2 (1991) 89-107
    • (1991) Manag. Account. Res. , vol.2 , Issue.2 , pp. 89-107
    • Carr, C.1    Tomkins, C.2    Bayliss, B.3
  • 17
    • 0001834367 scopus 로고    scopus 로고
    • Grounded theory: objectivist and constructivist methods
    • Denzin N., and Lincoln Y. (Eds), Sage, London
    • Charmaz C. Grounded theory: objectivist and constructivist methods. In: Denzin N., and Lincoln Y. (Eds). Handbook of Qualitative Research. second ed. (2000), Sage, London
    • (2000) Handbook of Qualitative Research. second ed.
    • Charmaz, C.1
  • 18
    • 0000061037 scopus 로고    scopus 로고
    • The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach
    • Chenhall R.H., and Langfield-Smith K. The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Account. Organ. Soc. 23 3 (1998) 243-264
    • (1998) Account. Organ. Soc. , vol.23 , Issue.3 , pp. 243-264
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 19
    • 0002458023 scopus 로고
    • Measure costs right: make the right decisions
    • Cooper R., and Kaplan R.S. Measure costs right: make the right decisions. Harvard Bus. Rev. (1988) 96-103
    • (1988) Harvard Bus. Rev. , pp. 96-103
    • Cooper, R.1    Kaplan, R.S.2
  • 20
    • 0000637450 scopus 로고
    • Profit priorities from activity-based costing
    • Cooper R., and Kaplan R.S. Profit priorities from activity-based costing. Harvard Bus. Rev. (1991) 130-135
    • (1991) Harvard Bus. Rev. , pp. 130-135
    • Cooper, R.1    Kaplan, R.S.2
  • 21
    • 38249043256 scopus 로고
    • The budgetary process of power and politics
    • Covaleski M.A., and Dirsmith M.W. The budgetary process of power and politics. Account. Organ. Soc. 11 3 (1986) 193-214
    • (1986) Account. Organ. Soc. , vol.11 , Issue.3 , pp. 193-214
    • Covaleski, M.A.1    Dirsmith, M.W.2
  • 22
    • 38249030463 scopus 로고
    • The use of budgetary symbols in the political arena: an historically informed field study
    • Covaleski M.A., and Dirsmith M.W. The use of budgetary symbols in the political arena: an historically informed field study. Account. Organ. Soc. 13 1 (1988) 1-24
    • (1988) Account. Organ. Soc. , vol.13 , Issue.1 , pp. 1-24
    • Covaleski, M.A.1    Dirsmith, M.W.2
  • 23
    • 40249096130 scopus 로고    scopus 로고
    • An empirical study of the application of strategic management accounting techniques
    • Cravens K.S., and Guilding C. An empirical study of the application of strategic management accounting techniques. Adv. Manag. Account. 10 (2001) 95-124
    • (2001) Adv. Manag. Account. , vol.10 , pp. 95-124
    • Cravens, K.S.1    Guilding, C.2
  • 24
    • 0006220541 scopus 로고    scopus 로고
    • The pricing decision in small firms: complexities and the deprioritising of economic determinants
    • Curran J., Jarvis R., Kitching J., and Lightfoot G. The pricing decision in small firms: complexities and the deprioritising of economic determinants. Int. Small Business J. 15 2 (1997) 17-32
    • (1997) Int. Small Business J. , vol.15 , Issue.2 , pp. 17-32
    • Curran, J.1    Jarvis, R.2    Kitching, J.3    Lightfoot, G.4
  • 25
    • 38249032653 scopus 로고
    • Dynamics of organizational control
    • Czarniawska-Joerges B. Dynamics of organizational control. Account. Organ. Soc. 13 4 (1988) 415-431
    • (1988) Account. Organ. Soc. , vol.13 , Issue.4 , pp. 415-431
    • Czarniawska-Joerges, B.1
  • 27
    • 0001451430 scopus 로고
    • Toward a model of organisations as interpretation systems
    • Daft R.L., and Weick K.E. Toward a model of organisations as interpretation systems. Acad. Manag. Rev. 9 2 (1984) 284-295
    • (1984) Acad. Manag. Rev. , vol.9 , Issue.2 , pp. 284-295
    • Daft, R.L.1    Weick, K.E.2
  • 28
    • 44949269179 scopus 로고
    • Strategy, organization and control: some possibilities for accounting research
    • Dent J.F. Strategy, organization and control: some possibilities for accounting research. Account. Organ. Soc. 15 1/2 (1990) 3-25
    • (1990) Account. Organ. Soc. , vol.15 , Issue.1-2 , pp. 3-25
    • Dent, J.F.1
  • 29
    • 0011593878 scopus 로고
    • The strategic agenda: accounting for issues and support
    • Dermer J. The strategic agenda: accounting for issues and support. Account. Organ. Soc. 15 1/2 (1990) 67-76
    • (1990) Account. Organ. Soc. , vol.15 , Issue.1-2 , pp. 67-76
    • Dermer, J.1
  • 30
    • 0009332593 scopus 로고    scopus 로고
    • Accounting for strategic management: a practical application
    • Dixon R. Accounting for strategic management: a practical application. Long Range Planning 31 2 (1998) 272-279
    • (1998) Long Range Planning , vol.31 , Issue.2 , pp. 272-279
    • Dixon, R.1
  • 31
    • 0000111684 scopus 로고
    • Making fast strategic decisions in high-velocity environments
    • Eisenhardt K.M. Making fast strategic decisions in high-velocity environments. Acad. Manag. J. 32 3 (1989) 543-576
    • (1989) Acad. Manag. J. , vol.32 , Issue.3 , pp. 543-576
    • Eisenhardt, K.M.1
  • 32
    • 0001073758 scopus 로고
    • Building theories from case study research
    • Eisenhardt K. Building theories from case study research. Acad. Manag. Rev. 14 4 (1989) 532-550
    • (1989) Acad. Manag. Rev. , vol.14 , Issue.4 , pp. 532-550
    • Eisenhardt, K.1
  • 33
    • 0006772820 scopus 로고    scopus 로고
    • Sensemaking in organisations-towards a conceptual framework for understanding strategic change
    • Ericson T. Sensemaking in organisations-towards a conceptual framework for understanding strategic change. Scand. J. Manag. 17 1 (2001) 109-131
    • (2001) Scand. J. Manag. , vol.17 , Issue.1 , pp. 109-131
    • Ericson, T.1
  • 34
    • 0002996217 scopus 로고
    • Marketing, cost management and management accounting
    • Fall
    • Foster G., and Gupta M. Marketing, cost management and management accounting. J. Manag. Account. Res. 6 (1994) 43-77 Fall
    • (1994) J. Manag. Account. Res. , vol.6 , pp. 43-77
    • Foster, G.1    Gupta, M.2
  • 35
    • 21344482424 scopus 로고
    • The textual approach: risk and blame in disaster sense-making
    • Gephart Jr. R.P. The textual approach: risk and blame in disaster sense-making. Acad. Manag. J. 36 6 (1993) 1400-1429
    • (1993) Acad. Manag. J. , vol.36 , Issue.6 , pp. 1400-1429
    • Gephart Jr., R.P.1
  • 36
    • 84989052656 scopus 로고
    • Sensemaking and sensegiving in strategic change initiation
    • Gioia D.A., and Chittipeddi K. Sensemaking and sensegiving in strategic change initiation. Strat. Manag. J. 12 (1991) 433-448
    • (1991) Strat. Manag. J. , vol.12 , pp. 433-448
    • Gioia, D.A.1    Chittipeddi, K.2
  • 37
    • 0030242119 scopus 로고    scopus 로고
    • Identity, image, and interpretation: sensemaking during strategic change in academia
    • Gioia D., and Thomas J. Identity, image, and interpretation: sensemaking during strategic change in academia. Admin. Sci. Quart. 41 3 (1996) 370-403
    • (1996) Admin. Sci. Quart. , vol.41 , Issue.3 , pp. 370-403
    • Gioia, D.1    Thomas, J.2
  • 38
    • 21844523666 scopus 로고
    • Symbolism and strategic change in academia: the dynamics of sensemaking and influence
    • Gioia D.A., et al. Symbolism and strategic change in academia: the dynamics of sensemaking and influence. Organ. Sci. 5 3 (1994) 363-383
    • (1994) Organ. Sci. , vol.5 , Issue.3 , pp. 363-383
    • Gioia, D.A.1
  • 40
    • 84986021446 scopus 로고    scopus 로고
    • Budgetary practices and accountability habitus: a grounded theory
    • Goddard A. Budgetary practices and accountability habitus: a grounded theory. Account Audit. Account. J. 17 4 (2004) 543-577
    • (2004) Account Audit. Account. J. , vol.17 , Issue.4 , pp. 543-577
    • Goddard, A.1
  • 41
    • 0010504798 scopus 로고    scopus 로고
    • An interpretive inquiry of accounting practices in religious organisations in Malaysia-emergent theoretical perspectives
    • Goddard A.R., and Abdul-Rahman A.R. An interpretive inquiry of accounting practices in religious organisations in Malaysia-emergent theoretical perspectives. Fin. Account. Manag. 14 3 (1998) 183-202
    • (1998) Fin. Account. Manag. , vol.14 , Issue.3 , pp. 183-202
    • Goddard, A.R.1    Abdul-Rahman, A.R.2
  • 42
    • 33745151483 scopus 로고    scopus 로고
    • Accounting and navigating legitimacy in Tanzanian NGOs
    • Goddard A., and Assad M.J. Accounting and navigating legitimacy in Tanzanian NGOs. Account. Audit. Account. J. 19 3 (2006) 377-404
    • (2006) Account. Audit. Account. J. , vol.19 , Issue.3 , pp. 377-404
    • Goddard, A.1    Assad, M.J.2
  • 43
    • 3943059014 scopus 로고
    • Accountability and accounting: using naturalistic methodology to enhance organisational control
    • Goddard A.R., and Powell J.R. Accountability and accounting: using naturalistic methodology to enhance organisational control. Account. Audit. Account. J. 7 2 (1994) 50-69
    • (1994) Account. Audit. Account. J. , vol.7 , Issue.2 , pp. 50-69
    • Goddard, A.R.1    Powell, J.R.2
  • 44
    • 0002311879 scopus 로고
    • Strategic cost management: tailoring controls to strategies
    • Govindarajan V., and Shank J.K. Strategic cost management: tailoring controls to strategies. J. Cost Manag. 6 3 (1992) 14-24
    • (1992) J. Cost Manag. , vol.6 , Issue.3 , pp. 14-24
    • Govindarajan, V.1    Shank, J.K.2
  • 45
  • 46
  • 48
    • 0033211921 scopus 로고    scopus 로고
    • Competitor-focused accounting: an explanatory note
    • Guilding C. Competitor-focused accounting: an explanatory note. Account. Organ. Soc. 24 7 (1999) 583-595
    • (1999) Account. Organ. Soc. , vol.24 , Issue.7 , pp. 583-595
    • Guilding, C.1
  • 49
    • 0001121424 scopus 로고    scopus 로고
    • An international comparison of strategic management accounting practices
    • Guilding C., Cravens K.S., and Tayles M. An international comparison of strategic management accounting practices. Manag. Account. Res. 11 1 (2000) 113-135
    • (2000) Manag. Account. Res. , vol.11 , Issue.1 , pp. 113-135
    • Guilding, C.1    Cravens, K.S.2    Tayles, M.3
  • 50
    • 84937306992 scopus 로고
    • Organizational culture and individual sensemaking: a schema-based perspective
    • Harris S.G. Organizational culture and individual sensemaking: a schema-based perspective. Organ. Sci. 5 3 (1994) 309-321
    • (1994) Organ. Sci. , vol.5 , Issue.3 , pp. 309-321
    • Harris, S.G.1
  • 51
    • 0035342260 scopus 로고    scopus 로고
    • Support for the sense-making activity of managers
    • Hasan H., and Gould E. Support for the sense-making activity of managers. Decision Support Syst. 31 1 (2001) 71-86
    • (2001) Decision Support Syst. , vol.31 , Issue.1 , pp. 71-86
    • Hasan, H.1    Gould, E.2
  • 52
    • 17744371174 scopus 로고
    • Metaphors and mental models: sensemaking and sensegiving in innovative and entrepreneurial activities
    • Hill R.C., and Levenhagen M. Metaphors and mental models: sensemaking and sensegiving in innovative and entrepreneurial activities. J. Manag. 21 6 (1995) 1057-1074
    • (1995) J. Manag. , vol.21 , Issue.6 , pp. 1057-1074
    • Hill, R.C.1    Levenhagen, M.2
  • 53
    • 84980226427 scopus 로고
    • Making sense of research into the organisational and social aspects of management accounting
    • Hopper T., and Powell A. Making sense of research into the organisational and social aspects of management accounting. J. Manag. Stud. 22 5 (1985) 429-465
    • (1985) J. Manag. Stud. , vol.22 , Issue.5 , pp. 429-465
    • Hopper, T.1    Powell, A.2
  • 54
    • 0002283219 scopus 로고
    • Evolving interpretations as a change unfolds: how managers construe key organisational events
    • Isabella L.A. Evolving interpretations as a change unfolds: how managers construe key organisational events. Acad. Manag. J. 33 1 (1990) 7-41
    • (1990) Acad. Manag. J. , vol.33 , Issue.1 , pp. 7-41
    • Isabella, L.A.1
  • 55
    • 40249106039 scopus 로고    scopus 로고
    • Jarvenpaa, M., 1998. Management accounting and strategy. Functional and institutional perspectives; a case study, Paper presented at the Second Asian-Pacific Interdisciplinary Research in Accounting Conference, August 4-6, 1998, Media Center, Osaka City University. (http://www3.bus.osaka-cu.ac.jp/apira98/archives/paper71.htm).
    • Jarvenpaa, M., 1998. Management accounting and strategy. Functional and institutional perspectives; a case study, Paper presented at the Second Asian-Pacific Interdisciplinary Research in Accounting Conference, August 4-6, 1998, Media Center, Osaka City University. (http://www3.bus.osaka-cu.ac.jp/apira98/archives/paper71.htm).
  • 57
    • 0011034265 scopus 로고
    • Competitor cost analysis at Caterpillar
    • Jones L. Competitor cost analysis at Caterpillar. Manag. Account. (US) (1988) 32-38
    • (1988) Manag. Account. (US) , pp. 32-38
    • Jones, L.1
  • 58
    • 40249111722 scopus 로고
    • Frame shifting, sense making and accounting
    • Jönsson S. Frame shifting, sense making and accounting. Scand. J. Manag. Stud. 3 3/4 (1987) 255-298
    • (1987) Scand. J. Manag. Stud. , vol.3 , Issue.3-4 , pp. 255-298
    • Jönsson, S.1
  • 59
    • 0032063591 scopus 로고    scopus 로고
    • Relate management accounting research to managerial work
    • Jönsson S. Relate management accounting research to managerial work. Account. Organ. Soc. 23 4 (1998) 411-434
    • (1998) Account. Organ. Soc. , vol.23 , Issue.4 , pp. 411-434
    • Jönsson, S.1
  • 60
    • 0026494564 scopus 로고
    • The balanced scorecard-measures that drive performance
    • Kaplan R.S., and Norton D.P. The balanced scorecard-measures that drive performance. Harvard Bus. Rev. (1992) 71-79
    • (1992) Harvard Bus. Rev. , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 61
    • 40249097663 scopus 로고    scopus 로고
    • The use of grounded theory in accounting research
    • Kirk N., and van Staden C. The use of grounded theory in accounting research. Meditari Account. Res. 9 (2001) 175-197
    • (2001) Meditari Account. Res. , vol.9 , pp. 175-197
    • Kirk, N.1    van Staden, C.2
  • 62
    • 84953587995 scopus 로고
    • Empirical research in accounting: alternative approaches and a case for 'middle-range' thinking
    • Laughlin R. Empirical research in accounting: alternative approaches and a case for 'middle-range' thinking. Account. Audit. Account. J. 8 1 (1995) 63-87
    • (1995) Account. Audit. Account. J. , vol.8 , Issue.1 , pp. 63-87
    • Laughlin, R.1
  • 64
    • 0030242126 scopus 로고    scopus 로고
    • Strategic management accounting: the emperor's new clothes?
    • Lord B.R. Strategic management accounting: the emperor's new clothes?. Manag. Account. Res. 7 3 (1996) 347-366
    • (1996) Manag. Account. Res. , vol.7 , Issue.3 , pp. 347-366
    • Lord, B.R.1
  • 65
    • 40249103254 scopus 로고    scopus 로고
    • Lye, J, Perera, H., Rahman, A., 1997. Grounded Theory: a theory discovery method for accounting research, Research Paper Series, Melbourne University, Australia.
    • Lye, J, Perera, H., Rahman, A., 1997. Grounded Theory: a theory discovery method for accounting research, Research Paper Series, Melbourne University, Australia.
  • 66
    • 33845881913 scopus 로고
    • Structuration theory in management accounting
    • Macintosh N.B., and Scapens R.W. Structuration theory in management accounting. Account. Organ. Soc. 15 5 (1990) 455-477
    • (1990) Account. Organ. Soc. , vol.15 , Issue.5 , pp. 455-477
    • Macintosh, N.B.1    Scapens, R.W.2
  • 67
  • 68
    • 40249113382 scopus 로고    scopus 로고
    • An exercise in practice: studying migrants to Latin American squatter settlements
    • Robbins D. (Ed), SAGE Publications
    • Mahar C. An exercise in practice: studying migrants to Latin American squatter settlements. In: Robbins D. (Ed). Pierre Bourdieu vol. II (2000), SAGE Publications 69-100
    • (2000) Pierre Bourdieu , vol.II , pp. 69-100
    • Mahar, C.1
  • 70
    • 84986064533 scopus 로고    scopus 로고
    • What happened is prologue: creative divergence and corporate culture fabrication
    • McLarney C., and Chung E. What happened is prologue: creative divergence and corporate culture fabrication. Manag. Decision 38 6 (2000) 410-419
    • (2000) Manag. Decision , vol.38 , Issue.6 , pp. 410-419
    • McLarney, C.1    Chung, E.2
  • 71
    • 40249101651 scopus 로고    scopus 로고
    • Mitroff, R.O., Mason, I.I., Creating a Dialectical Social Science, Reidel, London, 1981.
    • Mitroff, R.O., Mason, I.I., Creating a Dialectical Social Science, Reidel, London, 1981.
  • 72
    • 0001482724 scopus 로고
    • Core analysis in strategic performance appraisal
    • Moon P., and Bates K. Core analysis in strategic performance appraisal. Manag. Account. Res. 4 2 (1993) 139-152
    • (1993) Manag. Account. Res. , vol.4 , Issue.2 , pp. 139-152
    • Moon, P.1    Bates, K.2
  • 73
    • 0035713545 scopus 로고    scopus 로고
    • Back to the future: the broadening accounting trajectory
    • Parker L.D. Back to the future: the broadening accounting trajectory. Brit. Account. Rev. 33 4 (2001) 421-453
    • (2001) Brit. Account. Rev. , vol.33 , Issue.4 , pp. 421-453
    • Parker, L.D.1
  • 74
    • 0345878087 scopus 로고    scopus 로고
    • Reactive planning in a Christian Bureaucracy
    • Parker L.D. Reactive planning in a Christian Bureaucracy. Manag. Account. Res. 12 3 (2001) 321-356
    • (2001) Manag. Account. Res. , vol.12 , Issue.3 , pp. 321-356
    • Parker, L.D.1
  • 75
    • 0036520898 scopus 로고    scopus 로고
    • Budgetary incrementalism in a Christian Bureaucracy
    • Parker L.D. Budgetary incrementalism in a Christian Bureaucracy. Manag. Account. Res. 13 1 (2002) 71-100
    • (2002) Manag. Account. Res. , vol.13 , Issue.1 , pp. 71-100
    • Parker, L.D.1
  • 76
    • 84986031911 scopus 로고    scopus 로고
    • Back to the drawing board: revisiting grounded theory and the everyday accountant's and manager's reality
    • Parker L.D., and Roffey B.H. Back to the drawing board: revisiting grounded theory and the everyday accountant's and manager's reality. Account. Audit. Account. J. 10 2 (1997) 212-247
    • (1997) Account. Audit. Account. J. , vol.10 , Issue.2 , pp. 212-247
    • Parker, L.D.1    Roffey, B.H.2
  • 79
    • 84986082569 scopus 로고    scopus 로고
    • A negotiated order perspective on public sector accounting and financial control
    • Rahaman A.S., and Lawrence S. A negotiated order perspective on public sector accounting and financial control. Account. Audit. Account. J. 14 2 (2001) 147-165
    • (2001) Account. Audit. Account. J. , vol.14 , Issue.2 , pp. 147-165
    • Rahaman, A.S.1    Lawrence, S.2
  • 80
    • 0031161769 scopus 로고    scopus 로고
    • Linking organisational effectiveness, key success factors and performance measures: an analytical framework
    • Rangone A. Linking organisational effectiveness, key success factors and performance measures: an analytical framework. Manag. Account. Res. 8 2 (1997) 207-219
    • (1997) Manag. Account. Res. , vol.8 , Issue.2 , pp. 207-219
    • Rangone, A.1
  • 81
    • 0009396535 scopus 로고
    • Stapylton: strategic management accounting to gain competitive advantage
    • Rickwood C.P., Coates J.B., and Stacey R.J. Stapylton: strategic management accounting to gain competitive advantage. Manag. Account. Res. 1 1 (1990) 37-49
    • (1990) Manag. Account. Res. , vol.1 , Issue.1 , pp. 37-49
    • Rickwood, C.P.1    Coates, J.B.2    Stacey, R.J.3
  • 82
    • 0000798211 scopus 로고
    • Accounting systems and systems of accountability-understanding accounting practices in their organisational contexts
    • Roberts J., and Scapens R. Accounting systems and systems of accountability-understanding accounting practices in their organisational contexts. Account. Organ. Soc. 10 4 (1985) 443-456
    • (1985) Account. Organ. Soc. , vol.10 , Issue.4 , pp. 443-456
    • Roberts, J.1    Scapens, R.2
  • 83
    • 0036276498 scopus 로고    scopus 로고
    • Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting
    • Roslender R., and Hart S.J. Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting. Crit. Persp. Account. 13 2 (2002) 255-277
    • (2002) Crit. Persp. Account. , vol.13 , Issue.2 , pp. 255-277
    • Roslender, R.1    Hart, S.J.2
  • 84
    • 0001333884 scopus 로고    scopus 로고
    • Editorial report: management accounting research: the first decade
    • Scapens R.W., and Bromwich M. Editorial report: management accounting research: the first decade. Manag. Account. Res. 12 2 (2001) 245-254
    • (2001) Manag. Account. Res. , vol.12 , Issue.2 , pp. 245-254
    • Scapens, R.W.1    Bromwich, M.2
  • 85
    • 40249107707 scopus 로고    scopus 로고
    • Overdue analysis of Bourdieu's theory of practice
    • Robbins D. (Ed), SAGE Publications
    • Schatzki T.R. Overdue analysis of Bourdieu's theory of practice. In: Robbins D. (Ed). Pierre Bourdieu vol. II (2000), SAGE Publications 297-317
    • (2000) Pierre Bourdieu , vol.II , pp. 297-317
    • Schatzki, T.R.1
  • 86
    • 0030162646 scopus 로고    scopus 로고
    • Analysing technology investments-from NPV to strategic cost management (SCM)
    • Shank J.K. Analysing technology investments-from NPV to strategic cost management (SCM). Manag. Account. Res. 7 2 (1996) 185-197
    • (1996) Manag. Account. Res. , vol.7 , Issue.2 , pp. 185-197
    • Shank, J.K.1
  • 87
    • 0002285282 scopus 로고
    • Making strategy explicit in cost analysis
    • Shank J.K., and Govindarajan V. Making strategy explicit in cost analysis. Sloan Manag. Rev. 29 1 (1988) 19-29
    • (1988) Sloan Manag. Rev. , vol.29 , Issue.1 , pp. 19-29
    • Shank, J.K.1    Govindarajan, V.2
  • 89
    • 0000912770 scopus 로고
    • Strategic cost management: the value chain perspective
    • Shank J.K., and Govindarajan V. Strategic cost management: the value chain perspective. J. Manag. Account. Res. 4 (1992) 179-197
    • (1992) J. Manag. Account. Res. , vol.4 , pp. 179-197
    • Shank, J.K.1    Govindarajan, V.2
  • 91
    • 0001918045 scopus 로고
    • What 'drives' cost? A strategic cost management perspective
    • Shank J.K., and Govindarajan V. What 'drives' cost? A strategic cost management perspective. Adv. Manag. Account. 2 (1993) 27-46
    • (1993) Adv. Manag. Account. , vol.2 , pp. 27-46
    • Shank, J.K.1    Govindarajan, V.2
  • 93
    • 38149143548 scopus 로고
    • Accounting control systems and business strategy
    • Simons R. Accounting control systems and business strategy. Account. Organ. Soc. 12 4 (1987) 357-374
    • (1987) Account. Organ. Soc. , vol.12 , Issue.4 , pp. 357-374
    • Simons, R.1
  • 94
    • 0031094112 scopus 로고    scopus 로고
    • Using management control systems to achieve alignment between strategic investment decisions and strategy
    • Slagmulder R. Using management control systems to achieve alignment between strategic investment decisions and strategy. Manag. Account. Res. 8 1 (1997) 103-139
    • (1997) Manag. Account. Res. , vol.8 , Issue.1 , pp. 103-139
    • Slagmulder, R.1
  • 95
    • 0036145245 scopus 로고    scopus 로고
    • Strategic management as multi-contextual sensemaking in intermediate organisations
    • Steinthorsson R.S., and Söderholm A. Strategic management as multi-contextual sensemaking in intermediate organisations. Scand. J. Manag. 18 2 (2002) 233-248
    • (2002) Scand. J. Manag. , vol.18 , Issue.2 , pp. 233-248
    • Steinthorsson, R.S.1    Söderholm, A.2
  • 99
    • 0347134948 scopus 로고    scopus 로고
    • Reflections on the papers in this issue and a commentary on the state of strategic management accounting
    • Tomkins C., and Carr C. Reflections on the papers in this issue and a commentary on the state of strategic management accounting. Manag. Account. Res. 7 2 (1996) 271-280
    • (1996) Manag. Account. Res. , vol.7 , Issue.2 , pp. 271-280
    • Tomkins, C.1    Carr, C.2
  • 100
    • 0009155830 scopus 로고
    • Accounting for marketing strategies
    • Drury C. (Ed), Butterworth-Heinemann, Oxford
    • Ward K. Accounting for marketing strategies. In: Drury C. (Ed). Management Accounting Handbook (1992), Butterworth-Heinemann, Oxford 154-172
    • (1992) Management Accounting Handbook , pp. 154-172
    • Ward, K.1
  • 101
    • 85045160577 scopus 로고
    • The collapse of sensemaking in organisations: the Gulch Mann disaster
    • Weick K.E. The collapse of sensemaking in organisations: the Gulch Mann disaster. Admin. Sci. Quart. 38 4 (1993) 628-652
    • (1993) Admin. Sci. Quart. , vol.38 , Issue.4 , pp. 628-652
    • Weick, K.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.