메뉴 건너뛰기




Volumn 33, Issue 4-5, 2008, Pages 517-550

Accounting for the horizontal organization: A review essay

Author keywords

[No Author keywords available]

Indexed keywords


EID: 41149154586     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2007.07.004     Document Type: Review
Times cited : (93)

References (143)
  • 1
    • 0005826671 scopus 로고
    • Institutional and competitive bandwagons: Using mathematical modelling as a tool to explore innovation diffusion
    • Abrahamson E., and Rosennkopf L. Institutional and competitive bandwagons: Using mathematical modelling as a tool to explore innovation diffusion. Academy of Management Review 18 (1993) 498-517
    • (1993) Academy of Management Review , vol.18 , pp. 498-517
    • Abrahamson, E.1    Rosennkopf, L.2
  • 2
    • 33847015975 scopus 로고    scopus 로고
    • Organisational control as cultural practice - A shop floor ethnography of a Sheffield steel mill
    • Ahrens T., and Mollana M. Organisational control as cultural practice - A shop floor ethnography of a Sheffield steel mill. Accounting, Organizations and Society 32 4-5 (2007) 305-331
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.4-5 , pp. 305-331
    • Ahrens, T.1    Mollana, M.2
  • 3
    • 84986665106 scopus 로고
    • The measurement and antecedents of affective, continuance and normative commitment to the organization
    • Allen N.J., and Meyer J.P. The measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology (1990) 1-18
    • (1990) Journal of Occupational Psychology , pp. 1-18
    • Allen, N.J.1    Meyer, J.P.2
  • 4
    • 66049120071 scopus 로고    scopus 로고
    • Managing costs and cost structure throughout the value chain: Research on strategic cost management
    • Chapman C.S., Hopwood A.G., and Shields M.D. (Eds), Elsevier, Amsterdam, The Netherlands
    • Anderson S.W. Managing costs and cost structure throughout the value chain: Research on strategic cost management. In: Chapman C.S., Hopwood A.G., and Shields M.D. (Eds). Handbook of management accounting research Vol. 2 (2007), Elsevier, Amsterdam, The Netherlands 481-506
    • (2007) Handbook of management accounting research , vol.2 , pp. 481-506
    • Anderson, S.W.1
  • 6
    • 41149097758 scopus 로고    scopus 로고
    • Target costing: Uncharted research territory
    • Chapman C.S., Hopwood A.G., and Shields M.D. (Eds), Elsevier, Amsterdam, The Netherlands
    • Ansari S., Bell J., and Okano H. Target costing: Uncharted research territory. In: Chapman C.S., Hopwood A.G., and Shields M.D. (Eds). Handbook of management accounting research Vol. 2 (2007), Elsevier, Amsterdam, The Netherlands 507-530
    • (2007) Handbook of management accounting research , vol.2 , pp. 507-530
    • Ansari, S.1    Bell, J.2    Okano, H.3
  • 9
    • 84986131390 scopus 로고    scopus 로고
    • Transformational leadership or the iron cage which predicts trust, commitment, and team efficacy
    • Arnold K.A., Barling J., and Kelloway E.K. Transformational leadership or the iron cage which predicts trust, commitment, and team efficacy. Leadership and Organizational Development Journal 22 7 (2001) 315-320
    • (2001) Leadership and Organizational Development Journal , vol.22 , Issue.7 , pp. 315-320
    • Arnold, K.A.1    Barling, J.2    Kelloway, E.K.3
  • 11
    • 0031227526 scopus 로고    scopus 로고
    • Managing in an age of modularity
    • Baldwin C.Y., and Clark K.B. Managing in an age of modularity. Harvard Business Review September-October (1997) 84-93
    • (1997) Harvard Business Review , Issue.September-October , pp. 84-93
    • Baldwin, C.Y.1    Clark, K.B.2
  • 12
    • 36249000697 scopus 로고    scopus 로고
    • Banker, R. D., Bardhan, I. R., & Chen, T.-Y. (in press). The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society, doi:10.1016/j.aos.2006.12.001.
    • Banker, R. D., Bardhan, I. R., & Chen, T.-Y. (in press). The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society, doi:10.1016/j.aos.2006.12.001.
  • 13
    • 41149156612 scopus 로고    scopus 로고
    • Cost and profit driver research
    • Chapman C.S., Hopwood A.G., and Shields M.D. (Eds), Elsevier, Amsterdam, The Netherlands
    • Banker R.D., and Johnson H.H. Cost and profit driver research. In: Chapman C.S., Hopwood A.G., and Shields M.D. (Eds). Handbook of management accounting research Vol. 2 (2007), Elsevier, Amsterdam, The Netherlands 531-556
    • (2007) Handbook of management accounting research , vol.2 , pp. 531-556
    • Banker, R.D.1    Johnson, H.H.2
  • 14
    • 84989092701 scopus 로고
    • Trustworthiness as a source of competitive advantage
    • Barney J.B., and Hansen M.H. Trustworthiness as a source of competitive advantage. Strategic Management Journal 15 (1994) 175-190
    • (1994) Strategic Management Journal , vol.15 , pp. 175-190
    • Barney, J.B.1    Hansen, M.H.2
  • 15
    • 0142166691 scopus 로고    scopus 로고
    • Strategic decision speed and firm performance
    • Baum R., and Wally S. Strategic decision speed and firm performance. Strategic Management Journal 24 11 (2003) 1107-1129
    • (2003) Strategic Management Journal , vol.24 , Issue.11 , pp. 1107-1129
    • Baum, R.1    Wally, S.2
  • 18
    • 4344626963 scopus 로고    scopus 로고
    • The effects of an interactive use of control systems on product innovation
    • Bisbe J., and Otley D. The effects of an interactive use of control systems on product innovation. Accounting, Organizations and Society 29 (2004) 709-737
    • (2004) Accounting, Organizations and Society , vol.29 , pp. 709-737
    • Bisbe, J.1    Otley, D.2
  • 19
    • 0031227401 scopus 로고    scopus 로고
    • 360 degree ratings: An analysis of assumptions and a research agenda for evaluating their validity
    • Borman W.C. 360 degree ratings: An analysis of assumptions and a research agenda for evaluating their validity. Human Resource Management Review 6 3 (1997) 299-315
    • (1997) Human Resource Management Review , vol.6 , Issue.3 , pp. 299-315
    • Borman, W.C.1
  • 20
    • 0000314148 scopus 로고
    • Utility analysis and decisions in human resource management
    • Dunnette M.D., and Hough L.M. (Eds), Consulting Psychologists Press, Palo Alto, CA
    • Boudreau J.W. Utility analysis and decisions in human resource management. In: Dunnette M.D., and Hough L.M. (Eds). Handbook of industrial and organizational psychology Vol. 2 (1991), Consulting Psychologists Press, Palo Alto, CA 621-745
    • (1991) Handbook of industrial and organizational psychology , vol.2 , pp. 621-745
    • Boudreau, J.W.1
  • 21
    • 0035315634 scopus 로고    scopus 로고
    • The role of actor-networks and boundary objects in management accounting change: A filed study of an implementation of activity-based costing
    • Briers M., and Chua W.F. The role of actor-networks and boundary objects in management accounting change: A filed study of an implementation of activity-based costing. Accounting, Organizations and Society 26 3 (2001) 237-269
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.3 , pp. 237-269
    • Briers, M.1    Chua, W.F.2
  • 22
    • 84970110074 scopus 로고
    • Cohesion versus structural equivalence as a basis for network sub-groups
    • Burt R. Cohesion versus structural equivalence as a basis for network sub-groups. Sociological Methods and Research 7 (1978) 189-212
    • (1978) Sociological Methods and Research , vol.7 , pp. 189-212
    • Burt, R.1
  • 24
    • 39049172724 scopus 로고
    • Total cost control: Nissan and its UK supplier partnerships
    • Carr C., and Ng J. Total cost control: Nissan and its UK supplier partnerships. Management Accounting Research 6 (1995) 347-365
    • (1995) Management Accounting Research , vol.6 , pp. 347-365
    • Carr, C.1    Ng, J.2
  • 25
    • 0008636688 scopus 로고    scopus 로고
    • Participation and performance in capital budgeting teams
    • Chalos P., and Poon M.C.C. Participation and performance in capital budgeting teams. Behavioral Research in Accounting 12 (2000) 199-229
    • (2000) Behavioral Research in Accounting , vol.12 , pp. 199-229
    • Chalos, P.1    Poon, M.C.C.2
  • 26
    • 0031167855 scopus 로고    scopus 로고
    • Reliance on manufacturing performance measures, total quality management and organizational performance
    • Chenhall R.H. Reliance on manufacturing performance measures, total quality management and organizational performance. Management Accounting Research 8 (1997) 187-206
    • (1997) Management Accounting Research , vol.8 , pp. 187-206
    • Chenhall, R.H.1
  • 27
    • 33847009580 scopus 로고    scopus 로고
    • Content and process approaches to studying strategy and management control systems
    • Chapman C.S. (Ed), Oxford University Press, Oxford, UK
    • Chenhall R.H. Content and process approaches to studying strategy and management control systems. In: Chapman C.S. (Ed). Controlling strategy: Management, accounting and performance measurement (2005), Oxford University Press, Oxford, UK 10-36
    • (2005) Controlling strategy: Management, accounting and performance measurement , pp. 10-36
    • Chenhall, R.H.1
  • 28
    • 41149173851 scopus 로고    scopus 로고
    • The contingent design of performance measures
    • Bhimani A. (Ed), Oxford University Press, Oxford, UK
    • Chenhall R.H. The contingent design of performance measures. In: Bhimani A. (Ed). Contemporary issues in management accounting (2006), Oxford University Press, Oxford, UK 92-116
    • (2006) Contemporary issues in management accounting , pp. 92-116
    • Chenhall, R.H.1
  • 29
    • 0032013262 scopus 로고    scopus 로고
    • Adoption and benefits of management accounting practices: An Australian study
    • Chenhall R.H., and Langfield-Smith K. Adoption and benefits of management accounting practices: An Australian study. Management Accounting Research 9 (1998) 1-19
    • (1998) Management Accounting Research , vol.9 , pp. 1-19
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 32
    • 0008943590 scopus 로고    scopus 로고
    • Internal capabilities, external networks, and performance: A study on technology-based ventures 3
    • Choonwoo L., Kyungmook L., and Pennings J.M. Internal capabilities, external networks, and performance: A study on technology-based ventures 3. Strategic Management Journal 22 6-7 (2001) 615-640
    • (2001) Strategic Management Journal , vol.22 , Issue.6-7 , pp. 615-640
    • Choonwoo, L.1    Kyungmook, L.2    Pennings, J.M.3
  • 34
    • 41149146737 scopus 로고
    • Current status of project management instruction in American colleges and universities
    • Cook D.L., and Granger J.G. Current status of project management instruction in American colleges and universities. Academy of Management journal 19 2 (1976) 223-328
    • (1976) Academy of Management journal , vol.19 , Issue.2 , pp. 223-328
    • Cook, D.L.1    Granger, J.G.2
  • 35
    • 0002838606 scopus 로고    scopus 로고
    • Trust in organizations: A conceptual framework linking organizational forms, managerial philosophies and the opportunity cost of controls
    • Kramer R.M., and Tyler T.R. (Eds), Sage Publications, Thousand Oaks, CA
    • Creed W.E.D., and Miles R.E. Trust in organizations: A conceptual framework linking organizational forms, managerial philosophies and the opportunity cost of controls. In: Kramer R.M., and Tyler T.R. (Eds). Trust in organizations: Frontiers of theory and research (1996), Sage Publications, Thousand Oaks, CA 16-38
    • (1996) Trust in organizations: Frontiers of theory and research , pp. 16-38
    • Creed, W.E.D.1    Miles, R.E.2
  • 36
    • 0347939813 scopus 로고    scopus 로고
    • Instabilities of strategic alliances: An internal tensions perspective
    • Das T.K., and Teng B. Instabilities of strategic alliances: An internal tensions perspective. Organization Science 11 1 (2000) 77-101
    • (2000) Organization Science , vol.11 , Issue.1 , pp. 77-101
    • Das, T.K.1    Teng, B.2
  • 37
    • 41149113117 scopus 로고    scopus 로고
    • Management accounting in the manufacturing sector: Managing costs at the design and production stages
    • Chapman C.S., Hopwood A.G., and Shields M.D. (Eds), Elsevier, Amsterdam, The Netherlands
    • Davila T., and Wouters M. Management accounting in the manufacturing sector: Managing costs at the design and production stages. In: Chapman C.S., Hopwood A.G., and Shields M.D. (Eds). Handbook of management accounting research Vol. 2 (2007), Elsevier, Amsterdam, The Netherlands 831-858
    • (2007) Handbook of management accounting research , vol.2 , pp. 831-858
    • Davila, T.1    Wouters, M.2
  • 38
    • 41149123610 scopus 로고    scopus 로고
    • Management control of the complex organization: Relationship between management accounting and information technology
    • Chapman C.S., Hopwood A.G., and Shields M.D. (Eds), Elsevier, Amsterdam, The Netherlands
    • Dechow N., Granlund M., and Mouritsen J. Management control of the complex organization: Relationship between management accounting and information technology. In: Chapman C.S., Hopwood A.G., and Shields M.D. (Eds). Handbook of management accounting research Vol. 2 (2007), Elsevier, Amsterdam, The Netherlands 625-640
    • (2007) Handbook of management accounting research , vol.2 , pp. 625-640
    • Dechow, N.1    Granlund, M.2    Mouritsen, J.3
  • 39
    • 0037373764 scopus 로고    scopus 로고
    • Value chain analysis in interfirm relationships: A field study
    • Dekker H.C. Value chain analysis in interfirm relationships: A field study. Management Accounting Research 14 1 (2003) 1-23
    • (2003) Management Accounting Research , vol.14 , Issue.1 , pp. 1-23
    • Dekker, H.C.1
  • 40
    • 4544242117 scopus 로고    scopus 로고
    • Trust and leadership in virtual teamwork: A media naturalness perspective
    • Derosa D.M., Hantula D.A., Kock N., and D'Arcy J. Trust and leadership in virtual teamwork: A media naturalness perspective. Human Resource Management 43 2-3 (2004) 219-232
    • (2004) Human Resource Management , vol.43 , Issue.2-3 , pp. 219-232
    • Derosa, D.M.1    Hantula, D.A.2    Kock, N.3    D'Arcy, J.4
  • 41
    • 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 3-4 (2004) 401-421
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.3-4 , pp. 401-421
    • Ditillo, A.1
  • 43
    • 0033238444 scopus 로고    scopus 로고
    • Cost system and incentive structure effects on innovation, efficiency and profitability in teams
    • Drake A.R., Haka S.F., and Ravenscroft S.P. Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review 74 3 (1999) 323-345
    • (1999) The Accounting Review , vol.74 , Issue.3 , pp. 323-345
    • Drake, A.R.1    Haka, S.F.2    Ravenscroft, S.P.3
  • 44
    • 0033126771 scopus 로고    scopus 로고
    • Patching: Restitching business portfolios in dynamic markets
    • Eisenhardt K.M., and Brown S.L. Patching: Restitching business portfolios in dynamic markets. Harvard Business Review 77 3 (1999) 71-82
    • (1999) Harvard Business Review , vol.77 , Issue.3 , pp. 71-82
    • Eisenhardt, K.M.1    Brown, S.L.2
  • 45
    • 0011648033 scopus 로고
    • Performance measure congruity and diversity in multi-task principal/agent relations
    • Feltham G., and Xie J. Performance measure congruity and diversity in multi-task principal/agent relations. The Accounting Review 69 (1994) 429-453
    • (1994) The Accounting Review , vol.69 , pp. 429-453
    • Feltham, G.1    Xie, J.2
  • 49
    • 0030211053 scopus 로고    scopus 로고
    • Supermarkets and suppliers in the United Kingdom: Systems integration information and control
    • Frances J., and Garnsey E. Supermarkets and suppliers in the United Kingdom: Systems integration information and control. Accounting, Organizations and Society 21 6 (1996) 591-610
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.6 , pp. 591-610
    • Frances, J.1    Garnsey, E.2
  • 50
    • 0036837161 scopus 로고    scopus 로고
    • The role of performance measures and incentive systems in relation to the degree of JIT implementation
    • Fullerton R.R., and McWatters C.S. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27 8 (2002) 771-735
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.8 , pp. 771-735
    • Fullerton, R.R.1    McWatters, C.S.2
  • 54
    • 0030213271 scopus 로고    scopus 로고
    • Incomplete contracts and the make or buy decision: Governance design and attainable flexibility
    • Gietzmann M.B. Incomplete contracts and the make or buy decision: Governance design and attainable flexibility. Accounting, Organizations and Society 21 6 (1996) 611-622
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.6 , pp. 611-622
    • Gietzmann, M.B.1
  • 56
    • 38949155337 scopus 로고    scopus 로고
    • A review of activity-based-costing: Techniques, implementation and consequences
    • Chapman C.S., Hopwood A.G., and Shields M.D. (Eds), Elsevier, Amsterdam, The Netherlands
    • Gosselin M. A review of activity-based-costing: Techniques, implementation and consequences. In: Chapman C.S., Hopwood A.G., and Shields M.D. (Eds). Handbook of management accounting research Vol. 2 (2007), Elsevier, Amsterdam, The Netherlands 641-671
    • (2007) Handbook of management accounting research , vol.2 , pp. 641-671
    • Gosselin, M.1
  • 58
    • 84970359024 scopus 로고
    • Inter-firm networks: Antecedents, mechanisms and forms
    • Grandori A., and Soda G. Inter-firm networks: Antecedents, mechanisms and forms. Organization Studies 16 2 (1995) 183-214
    • (1995) Organization Studies , vol.16 , Issue.2 , pp. 183-214
    • Grandori, A.1    Soda, G.2
  • 59
    • 0035486189 scopus 로고    scopus 로고
    • Intangibles and accounting classifications: In search of a classification strategy
    • Grojer J.-Erik. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26 7-8 (2001) 695-713
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.7-8 , pp. 695-713
    • Grojer, J.-Erik.1
  • 60
    • 0037091912 scopus 로고    scopus 로고
    • Agile manufacturing: A taxonomy of strategic and technological imperatives
    • Gunasekaran A., and Yusuf Y. Agile manufacturing: A taxonomy of strategic and technological imperatives. International Journal of Production Research 40 6 (2002) 1357-1385
    • (2002) International Journal of Production Research , vol.40 , Issue.6 , pp. 1357-1385
    • Gunasekaran, A.1    Yusuf, Y.2
  • 62
    • 39049116510 scopus 로고    scopus 로고
    • Accounting in interorganizational settings
    • Chapman C.S., Hopwood A.G., and Shields M.D. (Eds), Elsevier, Amsterdam, The Netherlands
    • Hakansson H., and Lind K. Accounting in interorganizational settings. In: Chapman C.S., Hopwood A.G., and Shields M.D. (Eds). Handbook of management accounting research Vol. 2 (2007), Elsevier, Amsterdam, The Netherlands 885-902
    • (2007) Handbook of management accounting research , vol.2 , pp. 885-902
    • Hakansson, H.1    Lind, K.2
  • 63
    • 41149151951 scopus 로고    scopus 로고
    • Management accounting and operations management: Understanding the challenges from integrated manufacturing
    • Chapman C.S., Hopwood A.G., and Shields M.D. (Eds), Elsevier, Amsterdam, The Netherlands
    • Hansen A., and Mouritsen J. Management accounting and operations management: Understanding the challenges from integrated manufacturing. In: Chapman C.S., Hopwood A.G., and Shields M.D. (Eds). Handbook of management accounting research Vol. 2 (2007), Elsevier, Amsterdam, The Netherlands 729-752
    • (2007) Handbook of management accounting research , vol.2 , pp. 729-752
    • Hansen, A.1    Mouritsen, J.2
  • 65
    • 0141569060 scopus 로고    scopus 로고
    • The dynamic resource-based view: Capability lifecycles
    • Helfat C.E., and Peteraf M. The dynamic resource-based view: Capability lifecycles. Strategic Management Journal 24 10 (2003) 997-1010
    • (2003) Strategic Management Journal , vol.24 , Issue.10 , pp. 997-1010
    • Helfat, C.E.1    Peteraf, M.2
  • 66
    • 9144233837 scopus 로고    scopus 로고
    • Inter-temporal economies of scope, organizational modularity, and the dynamics of diversification
    • Helfat C.E., and Eisenhardt K.M. Inter-temporal economies of scope, organizational modularity, and the dynamics of diversification. Strategic Management Journal 25 13 (2004) 1217-1232
    • (2004) Strategic Management Journal , vol.25 , Issue.13 , pp. 1217-1232
    • Helfat, C.E.1    Eisenhardt, K.M.2
  • 67
    • 0002493542 scopus 로고    scopus 로고
    • On the design and choice of "Modern" management accounting measures
    • Hemmer T. On the design and choice of "Modern" management accounting measures. Journal of Management Accounting 8 (1996) 87-116
    • (1996) Journal of Management Accounting , vol.8 , pp. 87-116
    • Hemmer, T.1
  • 68
    • 32544440267 scopus 로고    scopus 로고
    • Organizational culture and performance measurement systems
    • Henri J.-P. Organizational culture and performance measurement systems. Accounting, Organizations and Society 31 1 (2006) 77-103
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.1 , pp. 77-103
    • Henri, J.-P.1
  • 69
    • 33745279620 scopus 로고    scopus 로고
    • Management control systems and strategy: A resource-based perspective
    • Henri J.-P. Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society 31 6 (2006) 529-559
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.6 , pp. 529-559
    • Henri, J.-P.1
  • 71
    • 41149109774 scopus 로고
    • The design of information systems for matrix management
    • Knight K. (Ed), Gower Press, Farnborough, Hants England
    • Hopwood A.G. The design of information systems for matrix management. In: Knight K. (Ed). Matrix organizations (1977), Gower Press, Farnborough, Hants England 195-208
    • (1977) Matrix organizations , pp. 195-208
    • Hopwood, A.G.1
  • 72
    • 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 6 (1996) 589-590
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.6 , pp. 589-590
    • Hopwood, A.G.1
  • 73
    • 0001825712 scopus 로고    scopus 로고
    • Linking balanced scorecard measures to size and market factors: Impact on organizational performance
    • Hoque Z., and James W. Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research 12 (2000) 1-17
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 1-17
    • Hoque, Z.1    James, W.2
  • 74
    • 0346388231 scopus 로고
    • Arthur Anderson and Co., New York, NY
    • Hronec S.M. Vital signs (1993), Arthur Anderson and Co., New York, NY
    • (1993) Vital signs
    • Hronec, S.M.1
  • 75
    • 21344446892 scopus 로고
    • Total quality management and the choice of information and reward systems
    • Ittner C.D., and Larcker D.F. Total quality management and the choice of information and reward systems. Journal of Accounting Research 33 Suppl. (1995) 1-34
    • (1995) Journal of Accounting Research , vol.33 , Issue.SUPPL , pp. 1-34
    • Ittner, C.D.1    Larcker, D.F.2
  • 76
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: Trends and research implications
    • Ittner C.D., and Larcker D.F. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research 10 (1998) 205-238
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 205-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 77
    • 0042074498 scopus 로고    scopus 로고
    • Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard
    • Ittner C.D., Larcker D.F., and Meyer M.W. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review 78 3 (2003) 725-758
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 725-758
    • Ittner, C.D.1    Larcker, D.F.2    Meyer, M.W.3
  • 78
    • 0016311987 scopus 로고
    • Organizational climate: A review of theory and research
    • James L.R., and Jones A.P. Organizational climate: A review of theory and research. Psychological Bulletin 81 (1974) 1096-1112
    • (1974) Psychological Bulletin , vol.81 , pp. 1096-1112
    • James, L.R.1    Jones, A.P.2
  • 85
    • 33747491173 scopus 로고    scopus 로고
    • Modularity in organizational structure: The reconfiguration of internally developed and acquired business units
    • Karim S. Modularity in organizational structure: The reconfiguration of internally developed and acquired business units. Strategic Management Review 27 (2006) 799-823
    • (2006) Strategic Management Review , vol.27 , pp. 799-823
    • Karim, S.1
  • 88
  • 89
    • 14244265753 scopus 로고    scopus 로고
    • Knowledge creation through networked strategic communities
    • Kodama M. Knowledge creation through networked strategic communities. Long Range Planning 38 1 (2005) 27-49
    • (2005) Long Range Planning , vol.38 , Issue.1 , pp. 27-49
    • Kodama, M.1
  • 90
    • 33749602363 scopus 로고    scopus 로고
    • Strategic community: Foundation of knowledge creation
    • Kodama M. Strategic community: Foundation of knowledge creation. Research Technology Management 49 5 (2006) 49-58
    • (2006) Research Technology Management , vol.49 , Issue.5 , pp. 49-58
    • Kodama, M.1
  • 91
    • 0002561137 scopus 로고    scopus 로고
    • Introduction: Theories and issues in the study of trust
    • Lane C., and Bachmann R. (Eds), Oxford University Press, Oxford, UK
    • Lane C. Introduction: Theories and issues in the study of trust. In: Lane C., and Bachmann R. (Eds). Trust within organizations and between organizations (1998), Oxford University Press, Oxford, UK 1-30
    • (1998) Trust within organizations and between organizations , pp. 1-30
    • Lane, C.1
  • 92
    • 0030242126 scopus 로고    scopus 로고
    • Strategic management accounting: The emperor's new cloths
    • Lord B.R. Strategic management accounting: The emperor's new cloths. Management Accounting Research 7 3 (1996) 346-366
    • (1996) Management Accounting Research , vol.7 , Issue.3 , pp. 346-366
    • Lord, B.R.1
  • 94
    • 0033229027 scopus 로고    scopus 로고
    • Activity based costing diffusion across organizations: An exploratory empirical analysis of Finnish firms
    • Malmi T. Activity based costing diffusion across organizations: An exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society 24 (1999) 649-672
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 649-672
    • Malmi, T.1
  • 95
    • 0002062684 scopus 로고
    • Ways of organizing projects
    • Marquis D. Ways of organizing projects. Innovation 5 (1969) 26-33
    • (1969) Innovation , vol.5 , pp. 26-33
    • Marquis, D.1
  • 96
    • 0002673962 scopus 로고
    • Do financial and nonfinancial performance measures have to agree?
    • McNair C.J., Lynch R.L., and Cross K.F. Do financial and nonfinancial performance measures have to agree?. Management Accounting (USA) November (1990) 28-36
    • (1990) Management Accounting (USA) , Issue.November , pp. 28-36
    • McNair, C.J.1    Lynch, R.L.2    Cross, K.F.3
  • 97
    • 41149098711 scopus 로고    scopus 로고
    • Meer-kooistra, J. van der & Scapens, R. (2004). The governance of lateral relations between and within organizations. Paper presented at the annual congress of the European accounting association. Prague.
    • Meer-kooistra, J. van der & Scapens, R. (2004). The governance of lateral relations between and within organizations. Paper presented at the annual congress of the European accounting association. Prague.
  • 98
    • 33646834364 scopus 로고    scopus 로고
    • Does managerial accounting research contribute to related disciplines? An examination using citation analysis
    • Mensah Y.M., Hwang N.R., and Wu D. Does managerial accounting research contribute to related disciplines? An examination using citation analysis. Journal of Management Accounting Research 16 (2004) 163-182
    • (2004) Journal of Management Accounting Research , vol.16 , pp. 163-182
    • Mensah, Y.M.1    Hwang, N.R.2    Wu, D.3
  • 99
    • 0002553969 scopus 로고
    • How and why firms disregard the controllability principle
    • Bruns W.J., and Kaplan R.S. (Eds), Harvard Business School Press, Boston, Mass
    • Merchant K. How and why firms disregard the controllability principle. In: Bruns W.J., and Kaplan R.S. (Eds). Accounting and management: Field study perspectives (1987), Harvard Business School Press, Boston, Mass 316-338
    • (1987) Accounting and management: Field study perspectives , pp. 316-338
    • Merchant, K.1
  • 100
    • 0037290740 scopus 로고    scopus 로고
    • Disciplinary constraints in the advancement of knowledge: The case of organizational incentive systems
    • Merchant K.S.A., Van der Stede W., and Zheng L. Disciplinary constraints in the advancement of knowledge: The case of organizational incentive systems. Accounting, Organizations and Society 28 2-3 (2003) 251-286
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.2-3 , pp. 251-286
    • Merchant, K.S.A.1    Van der Stede, W.2    Zheng, L.3
  • 102
    • 4644357260 scopus 로고    scopus 로고
    • Discretion and bias in performance evaluation: The impact of diversity and subjectivity
    • Moers F. Discretion and bias in performance evaluation: The impact of diversity and subjectivity. Accounting, Organizations and Society 30 1 (2005) 67-80
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.1 , pp. 67-80
    • Moers, F.1
  • 103
    • 41149105078 scopus 로고    scopus 로고
    • Management accounting, operations and network relations: Debating the lateral dimension
    • Bhimani A. (Ed), Oxford University Press, Oxford, UK
    • Mouritsen J., and Hansen A. Management accounting, operations and network relations: Debating the lateral dimension. In: Bhimani A. (Ed). Contemporary issues in management accounting (2006), Oxford University Press, Oxford, UK 266-290
    • (2006) Contemporary issues in management accounting , pp. 266-290
    • Mouritsen, J.1    Hansen, A.2
  • 104
    • 0035486193 scopus 로고    scopus 로고
    • Intellectual capital and the "capable firm": Narrating, visualizing and numbering for managing knowledge
    • Mouritsen J., Larsen H.T., and Pukh P.N.D. Intellectual capital and the "capable firm": Narrating, visualizing and numbering for managing knowledge. Accounting, Organizations and Society 26 7-8 (2001) 735-767
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.7-8 , pp. 735-767
    • Mouritsen, J.1    Larsen, H.T.2    Pukh, P.N.D.3
  • 105
    • 33645876784 scopus 로고    scopus 로고
    • Accounting, network complementarities and the development of inter-organisational relations
    • Mouritsen J., and Thrane S. Accounting, network complementarities and the development of inter-organisational relations. Accounting, Organizations and Society 31 3 (2006) 241-275
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.3 , pp. 241-275
    • Mouritsen, J.1    Thrane, S.2
  • 107
    • 0002954788 scopus 로고
    • The effect of a market orientation on business profitability
    • Narver J.C., and Slater S.F. The effect of a market orientation on business profitability. Journal of Marketing 54 (1990) 20-35
    • (1990) Journal of Marketing , vol.54 , pp. 20-35
    • Narver, J.C.1    Slater, S.F.2
  • 109
    • 0002520520 scopus 로고    scopus 로고
    • The balance on the balanced scorecard a critical analysis of some of its assumptions
    • Nørreklit H. The balance on the balanced scorecard a critical analysis of some of its assumptions. Management Accounting Research 11 1 (2000) 65-88
    • (2000) Management Accounting Research , vol.11 , Issue.1 , pp. 65-88
    • Nørreklit, H.1
  • 110
    • 0038269850 scopus 로고    scopus 로고
    • The balanced scorecard: What is the score? A rhetorical analysis of the balanced scorecard
    • Nørreklit H. The balanced scorecard: What is the score? A rhetorical analysis of the balanced scorecard. Accounting, Organizations and Society 28 6 (2003) 591-619
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.6 , pp. 591-619
    • Nørreklit, H.1
  • 111
    • 38149144851 scopus 로고
    • Using organizational commitment and job involvement to predict budgetary slack: A research note
    • Nouri H. Using organizational commitment and job involvement to predict budgetary slack: A research note. Accounting, Organizations and Society 19 3 (1994) 289-295
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.3 , pp. 289-295
    • Nouri, H.1
  • 112
    • 0032119108 scopus 로고    scopus 로고
    • The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment
    • Nouri H., and Parker R.J. The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society 23 5-6 (1998) 467-483
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.5-6 , pp. 467-483
    • Nouri, H.1    Parker, R.J.2
  • 113
    • 0039491300 scopus 로고    scopus 로고
    • Networking network studies: An analysis of inter-organisational relationships
    • Oliver A.L., and Ebers M. Networking network studies: An analysis of inter-organisational relationships. Organisation Studies 19 4 (1998) 549-583
    • (1998) Organisation Studies , vol.19 , Issue.4 , pp. 549-583
    • Oliver, A.L.1    Ebers, M.2
  • 115
    • 33745715026 scopus 로고    scopus 로고
    • Responding to organizational identity threats: Exploring the role of organizational culture
    • Ravasi D., and Schultz M. Responding to organizational identity threats: Exploring the role of organizational culture. Academy of Management Journal 49 3 (2006) 433-458
    • (2006) Academy of Management Journal , vol.49 , Issue.3 , pp. 433-458
    • Ravasi, D.1    Schultz, M.2
  • 117
    • 0030366966 scopus 로고    scopus 로고
    • A note on the hierarchy-team debate
    • Romme G.L. A note on the hierarchy-team debate. Strategic Management Journal 17 5 (1996) 411-417
    • (1996) Strategic Management Journal , vol.17 , Issue.5 , pp. 411-417
    • Romme, G.L.1
  • 118
    • 0141575360 scopus 로고    scopus 로고
    • In search of strategic management accounting: Theoretical and filed study perspectives
    • Roslender R., and Hart S.J. In search of strategic management accounting: Theoretical and filed study perspectives. Management Accounting Research 14 3 (2003) 255-279
    • (2003) Management Accounting Research , vol.14 , Issue.3 , pp. 255-279
    • Roslender, R.1    Hart, S.J.2
  • 119
    • 0031227402 scopus 로고    scopus 로고
    • A research agenda for multi-attribute utility analysis. Human Resources Management
    • Roth P.L., and Bobko P. A research agenda for multi-attribute utility analysis. Human Resources Management. Human Resource Management Review 7 3 (1997) 341-368
    • (1997) Human Resource Management Review , vol.7 , Issue.3 , pp. 341-368
    • Roth, P.L.1    Bobko, P.2
  • 120
    • 41149175689 scopus 로고    scopus 로고
    • Changing times: Management accounting research and practice from a UK perspective
    • Bhimani A. (Ed), Oxford University Press, Oxford, UK
    • Scapens R. Changing times: Management accounting research and practice from a UK perspective. In: Bhimani A. (Ed). Contemporary issues in management accounting (2006), Oxford University Press, Oxford, UK 329-354
    • (2006) Contemporary issues in management accounting , pp. 329-354
    • Scapens, R.1
  • 126
  • 127
    • 38949107471 scopus 로고    scopus 로고
    • Strategic cost management: Upsizing, downsizing, and right (?) sizing
    • Bhimani A. (Ed), Oxford University Press, Oxford, UK
    • Shank J.K. Strategic cost management: Upsizing, downsizing, and right (?) sizing. In: Bhimani A. (Ed). Contemporary issues in management accounting (2006), Oxford University Press, Oxford, UK 355-379
    • (2006) Contemporary issues in management accounting , pp. 355-379
    • Shank, J.K.1
  • 128
    • 0002682417 scopus 로고    scopus 로고
    • Automating the balanced scorecard
    • Silk S. Automating the balanced scorecard. Management Accounting 78 11 (1998) 38-42
    • (1998) Management Accounting , vol.78 , Issue.11 , pp. 38-42
    • Silk, S.1
  • 131
    • 33748946440 scopus 로고    scopus 로고
    • Presumptive adaptation and the effectiveness of knowledge transfer
    • Szulanski G., and Jensen R.J. Presumptive adaptation and the effectiveness of knowledge transfer. Strategic Management Journal 27 10 (2006) 937-957
    • (2006) Strategic Management Journal , vol.27 , Issue.10 , pp. 937-957
    • Szulanski, G.1    Jensen, R.J.2
  • 132
    • 2542542048 scopus 로고
    • Organizational culture: A key to financial performance
    • Schneider B. (Ed), Jossey-Bass, San Francisco
    • Tagiuri R., and Litwin G.H. Organizational culture: A key to financial performance. In: Schneider B. (Ed). Organizational climate and culture (1968), Jossey-Bass, San Francisco
    • (1968) Organizational climate and culture
    • Tagiuri, R.1    Litwin, G.H.2
  • 133
  • 134
    • 0031519974 scopus 로고    scopus 로고
    • Organizational and technological antecedents for knowledge acquisition and learning
    • Tidd J., and Trewhella M.J. Organizational and technological antecedents for knowledge acquisition and learning. R&D Management 27 4 (1997) 359-375
    • (1997) R&D Management , vol.27 , Issue.4 , pp. 359-375
    • Tidd, J.1    Trewhella, M.J.2
  • 135
    • 0035285362 scopus 로고    scopus 로고
    • Interdependencies, trust and information in relationships, alliances and networks
    • Tomkins C. Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society 26 2 (2001) 161-191
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.2 , pp. 161-191
    • Tomkins, C.1
  • 136
    • 0000059942 scopus 로고
    • The development of an infrastructure for entrepreneurship
    • Van de Ven A. The development of an infrastructure for entrepreneurship. Journal of Business Venturing 8 (1991) 211-230
    • (1991) Journal of Business Venturing , vol.8 , pp. 211-230
    • Van de Ven, A.1
  • 137
    • 84993044962 scopus 로고    scopus 로고
    • From idea to innovation: Making creativity real
    • Von Oetinger B. From idea to innovation: Making creativity real. Journal of Business Strategy 25 5 (2004) 35-41
    • (2004) Journal of Business Strategy , vol.25 , Issue.5 , pp. 35-41
    • Von Oetinger, B.1
  • 138
    • 0141792319 scopus 로고    scopus 로고
    • Understanding dynamic capabilities
    • Winter S. Understanding dynamic capabilities. Strategic Management Journal 24 10 (2003) 991-995
    • (2003) Strategic Management Journal , vol.24 , Issue.10 , pp. 991-995
    • Winter, S.1
  • 139
    • 1342265018 scopus 로고    scopus 로고
    • An empirical investigation of the relation between the use of strategic human capital and the design of management control system
    • Widener S.K. An empirical investigation of the relation between the use of strategic human capital and the design of management control system. Accounting, Organizations and Society 29 3-4 (2004) 377-399
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.3-4 , pp. 377-399
    • Widener, S.K.1
  • 140
    • 41149136347 scopus 로고    scopus 로고
    • Womack, J. P., Jones, D., & Roos, D. (1991). The machine that changed the world. Harper Perennial.
    • Womack, J. P., Jones, D., & Roos, D. (1991). The machine that changed the world. Harper Perennial.
  • 141
    • 0000497350 scopus 로고
    • New manufacturing practices and cost management: A review of the literature and directions for future research
    • Young S.M., and Selto F.H. New manufacturing practices and cost management: A review of the literature and directions for future research. Journal of Accounting Literature 10 (1991) 265-298
    • (1991) Journal of Accounting Literature , vol.10 , pp. 265-298
    • Young, S.M.1    Selto, F.H.2
  • 142
    • 10844253011 scopus 로고    scopus 로고
    • Leader visioning and adaptability: Bridging the gap between research and practice on developing the ability to manage
    • Zaccaro S., and Banks D. Leader visioning and adaptability: Bridging the gap between research and practice on developing the ability to manage. Human Resource Management 43 3 (2004) 367
    • (2004) Human Resource Management , vol.43 , Issue.3 , pp. 367
    • Zaccaro, S.1    Banks, D.2
  • 143
    • 0000285852 scopus 로고    scopus 로고
    • Modelling the dynamics of strategic fit: A normative approach to strategic change
    • Zajac E.J., Matthew S., Kraatz R.K., and Bresser F. Modelling the dynamics of strategic fit: A normative approach to strategic change. Strategic Management Journal 21 4 (2000) 429-453
    • (2000) Strategic Management Journal , vol.21 , Issue.4 , pp. 429-453
    • Zajac, E.J.1    Matthew, S.2    Kraatz, R.K.3    Bresser, F.4


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.