메뉴 건너뛰기




Volumn 33, Issue 7-8, 2008, Pages 899-914

Designing management control in hybrid organizations: The role of path creation and morphogenesis

Author keywords

[No Author keywords available]

Indexed keywords


EID: 53949084447     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2008.06.006     Document Type: Article
Times cited : (37)

References (47)
  • 1
    • 0001060154 scopus 로고    scopus 로고
    • A field study of control system 'redesign': The impact of institutional processes on strategic choice
    • Abernethy M.A., and Chua W.F. A field study of control system 'redesign': The impact of institutional processes on strategic choice. Contemporary Accounting Research 13 2 (1996) 569-606
    • (1996) Contemporary Accounting Research , vol.13 , Issue.2 , pp. 569-606
    • Abernethy, M.A.1    Chua, W.F.2
  • 2
    • 0001490754 scopus 로고
    • Competing technologies, increasing returns, and lock-in by historical events
    • Arthur W.B. Competing technologies, increasing returns, and lock-in by historical events. Economic Journal 99 394 (1989) 116
    • (1989) Economic Journal , vol.99 , Issue.394 , pp. 116
    • Arthur, W.B.1
  • 3
    • 84980291513 scopus 로고
    • Myth and technology in the American accounting profession
    • Boland R.J. Myth and technology in the American accounting profession. The Journal of Management Studies 19 1 (1982) 109-127
    • (1982) The Journal of Management Studies , vol.19 , Issue.1 , pp. 109-127
    • Boland, R.J.1
  • 4
    • 0002717026 scopus 로고
    • Hybrid arrangements as strategic alliances: Theoritical issues in organizational combinations
    • Borys B., and Jemison D.B. Hybrid arrangements as strategic alliances: Theoritical issues in organizational combinations. Academy of Management Review 14 2 (1989) 234-249
    • (1989) Academy of Management Review , vol.14 , Issue.2 , pp. 234-249
    • Borys, B.1    Jemison, D.B.2
  • 5
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualizing management accounting change: An institutional framework
    • Burns J., and Scapens R.W. Conceptualizing management accounting change: An institutional framework. Management Accounting Research 11 1 (2000) 3-25
    • (2000) Management Accounting Research , vol.11 , Issue.1 , pp. 3-25
    • Burns, J.1    Scapens, R.W.2
  • 6
    • 0000512308 scopus 로고
    • Accounting, ambiguity, and the new institutionalism
    • Carruthers B.G. Accounting, ambiguity, and the new institutionalism. Accounting, Organizations and Society 20 4 (1995) 313-328
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.4 , pp. 313-328
    • Carruthers, B.G.1
  • 7
    • 84979188687 scopus 로고
    • The nature of the firm
    • Coase R. The nature of the firm. Economica 4 (1937) 386-405
    • (1937) Economica , vol.4 , pp. 386-405
    • Coase, R.1
  • 8
    • 0035649666 scopus 로고    scopus 로고
    • The power of accounting: A field study of local financial management in a police force
    • Collier P. The power of accounting: A field study of local financial management in a police force. Management Accounting Research 12 (2001) 465-486
    • (2001) Management Accounting Research , vol.12 , pp. 465-486
    • Collier, P.1
  • 9
    • 0346499071 scopus 로고    scopus 로고
    • Interorganizational cost management and relational context
    • Cooper R., and Slagmulder R. Interorganizational cost management and relational context. Accounting, Organizations and Society 29 1 (2004) 1-26
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.1 , pp. 1-26
    • Cooper, R.1    Slagmulder, R.2
  • 10
    • 0002828613 scopus 로고
    • Interorganizational cost management systems - The case of Tokyo-Yokohama-Kamakura supplier chain
    • Cooper R., and Yoshikawa T. Interorganizational cost management systems - The case of Tokyo-Yokohama-Kamakura supplier chain. International Journal of Production Economics 37 1 (1994) 51-62
    • (1994) International Journal of Production Economics , vol.37 , Issue.1 , pp. 51-62
    • Cooper, R.1    Yoshikawa, T.2
  • 11
    • 38249004319 scopus 로고
    • An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations
    • Covaleski M.A., Dirsmith M.W., and Michelman J. An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations. Accounting, Organizations and Society 18 1 (1993) 65-80
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.1 , pp. 65-80
    • Covaleski, M.A.1    Dirsmith, M.W.2    Michelman, J.3
  • 12
    • 0031286317 scopus 로고    scopus 로고
    • Isomorphism in context: The power and prescription of institutional norms
    • Dacin M. Isomorphism in context: The power and prescription of institutional norms. Academy of Management Journal 40 1 (1997) 46-81
    • (1997) Academy of Management Journal , vol.40 , Issue.1 , pp. 46-81
    • Dacin, M.1
  • 13
    • 85024536192 scopus 로고
    • Clio and the economics of QWERTY
    • David P.A. Clio and the economics of QWERTY. American Economic Review 75 2 (1985) 332
    • (1985) American Economic Review , vol.75 , Issue.2 , pp. 332
    • David, P.A.1
  • 14
    • 0000953669 scopus 로고
    • The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
    • DiMaggio P., and Powell W. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 48 2 (1983) 147-160
    • (1983) American Sociological Review , vol.48 , Issue.2 , pp. 147-160
    • DiMaggio, P.1    Powell, W.2
  • 15
    • 84989023242 scopus 로고
    • Managing DMNCs: A search for a new paradigm
    • Doz I., and Prahalad C.K. Managing DMNCs: A search for a new paradigm. Strategic Management Review 12 (1991) 145-164
    • (1991) Strategic Management Review , vol.12 , pp. 145-164
    • Doz, I.1    Prahalad, C.K.2
  • 16
    • 0032348699 scopus 로고    scopus 로고
    • The relational view: Cooperative strategy and sources of inter-organizational competitive advantage
    • Dyer J., and Singh H. The relational view: Cooperative strategy and sources of inter-organizational competitive advantage. Academy of Management Journal 23 4 (1998) 660-679
    • (1998) Academy of Management Journal , vol.23 , Issue.4 , pp. 660-679
    • Dyer, J.1    Singh, H.2
  • 17
    • 0003244421 scopus 로고    scopus 로고
    • Path creation as a process of mindful deviation
    • Garud R., and Karnoe P. (Eds), Lawrence Earlbaum Associates, New York
    • Garud R., and Karnoe P. Path creation as a process of mindful deviation. In: Garud R., and Karnoe P. (Eds). Path dependency and creation (2001), Lawrence Earlbaum Associates, New York 1-38
    • (2001) Path dependency and creation , pp. 1-38
    • Garud, R.1    Karnoe, P.2
  • 18
    • 0030215306 scopus 로고    scopus 로고
    • The influence of funding source and legislative requirements on government cost accounting practices
    • Geiger D., and Ittner C. The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society 21 6 (1996) 549-567
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.6 , pp. 549-567
    • Geiger, D.1    Ittner, C.2
  • 20
    • 84937317588 scopus 로고
    • Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits
    • Gupta P., Dirsmith M.W., and Fogarty T. Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits. Administrative Science Quarterly 39 2 (1994) 264-284
    • (1994) Administrative Science Quarterly , vol.39 , Issue.2 , pp. 264-284
    • Gupta, P.1    Dirsmith, M.W.2    Fogarty, T.3
  • 21
    • 0346072422 scopus 로고    scopus 로고
    • The approach of institutional economics
    • March
    • Hodgson G. The approach of institutional economics. Journal of Economic Literature (1998) 166-192 March
    • (1998) Journal of Economic Literature , pp. 166-192
    • Hodgson, G.1
  • 23
    • 84980201930 scopus 로고
    • The nature and significance of institutional economics
    • Kapp W. The nature and significance of institutional economics. Kyklos 29 2 (1976) 209-232
    • (1976) Kyklos , vol.29 , Issue.2 , pp. 209-232
    • Kapp, W.1
  • 24
    • 0347581948 scopus 로고
    • Management accounting research: The change agenda
    • Lapsley I., and Mitchell F. Management accounting research: The change agenda. Management Accounting Research 5 3-4 (1994) 215-219
    • (1994) Management Accounting Research , vol.5 , Issue.3-4 , pp. 215-219
    • Lapsley, I.1    Mitchell, F.2
  • 25
    • 18844458600 scopus 로고    scopus 로고
    • Managers divided: Implementing ABC in a Portuguese telecommunications company
    • Major M., and Hopper T. Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research 16 2 (2005) 205-229
    • (2005) Management Accounting Research , vol.16 , Issue.2 , pp. 205-229
    • Major, M.1    Hopper, T.2
  • 26
    • 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 8 (1999) 649-672
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.8 , pp. 649-672
    • Malmi, T.1
  • 27
    • 0001812752 scopus 로고
    • Exploration and exploitation in organizational learning
    • March J.G. Exploration and exploitation in organizational learning. Organization Science 2 1 (1991) 71-87
    • (1991) Organization Science , vol.2 , Issue.1 , pp. 71-87
    • March, J.G.1
  • 28
    • 0000057597 scopus 로고
    • Institutionalized organizations: Formal structure as myth and ceremony
    • Meyer J.W., and Rowan B. Institutionalized organizations: Formal structure as myth and ceremony. The American Journal of Sociology 83 2 (1977) 340-363
    • (1977) The American Journal of Sociology , vol.83 , Issue.2 , pp. 340-363
    • Meyer, J.W.1    Rowan, B.2
  • 29
    • 43949171404 scopus 로고
    • Accounting expertise and the politics of the product-economic citizenship and modes of corporate governance
    • Miller P., and OLeary T. Accounting expertise and the politics of the product-economic citizenship and modes of corporate governance. Accounting, Organizations and Society 18 2-3 (1993) 187-206
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.2-3 , pp. 187-206
    • Miller, P.1    OLeary, T.2
  • 30
    • 0344578897 scopus 로고    scopus 로고
    • Institutional perspectives on cost allocations: Integration and extension
    • Modell S. Institutional perspectives on cost allocations: Integration and extension. The European Accounting Review 11 4 (2002) 653-679
    • (2002) The European Accounting Review , vol.11 , Issue.4 , pp. 653-679
    • Modell, S.1
  • 32
    • 84928838459 scopus 로고
    • The collective strategy framework: An application to competing predictions of isomorphism
    • Oliver C. The collective strategy framework: An application to competing predictions of isomorphism. Administrative Science Quarterly 33 4 (1988) 543-561
    • (1988) Administrative Science Quarterly , vol.33 , Issue.4 , pp. 543-561
    • Oliver, C.1
  • 33
    • 0001279075 scopus 로고
    • Strategic responses to institutional processes
    • Oliver C. Strategic responses to institutional processes. Academy of Management Review 16 1 (1991) 145-179
    • (1991) Academy of Management Review , vol.16 , Issue.1 , pp. 145-179
    • Oliver, C.1
  • 34
    • 84968171403 scopus 로고
    • Hybrid organizational arrangements
    • Powell M.E. Hybrid organizational arrangements. California Management Review 30 1 (1987) 67-87
    • (1987) California Management Review , vol.30 , Issue.1 , pp. 67-87
    • Powell, M.E.1
  • 35
    • 0000928219 scopus 로고
    • Expanding the scope of institutional analysis
    • Powell W.W., and DiMaggio P.J. (Eds), University of Chicago Press, Chicago
    • Powell W.W. Expanding the scope of institutional analysis. In: Powell W.W., and DiMaggio P.J. (Eds). The new institutionalism in organizational analysis (1991), University of Chicago Press, Chicago 183-203
    • (1991) The new institutionalism in organizational analysis , pp. 183-203
    • Powell, W.W.1
  • 36
    • 84992979819 scopus 로고    scopus 로고
    • Institutional theories in management accounting change: Contributions, issues and paths for development
    • Ribeiro J., and Scapens R.W. Institutional theories in management accounting change: Contributions, issues and paths for development. Qualitative Research in Accounting and Management 3 2 (2006) 94-111
    • (2006) Qualitative Research in Accounting and Management , vol.3 , Issue.2 , pp. 94-111
    • Ribeiro, J.1    Scapens, R.W.2
  • 37
    • 84989064901 scopus 로고
    • Structuring cooperative relationships between organizations
    • Ring S.P., and Van de Ven A.H. Structuring cooperative relationships between organizations. Strategic Management Journal 13 (1992) 483-498
    • (1992) Strategic Management Journal , vol.13 , pp. 483-498
    • Ring, S.P.1    Van de Ven, A.H.2
  • 38
    • 33144466508 scopus 로고    scopus 로고
    • Understanding management accounting practices: A personal journey
    • Scapens R.W. Understanding management accounting practices: A personal journey. The British Accounting Review 38 (2006) 1-30
    • (2006) The British Accounting Review , vol.38 , pp. 1-30
    • Scapens, R.W.1
  • 39
    • 84936824402 scopus 로고
    • The adolescence of institutional theory
    • Scott W. The adolescence of institutional theory. Administrative Science Quarterly 32 4 (1987) 493-511
    • (1987) Administrative Science Quarterly , vol.32 , Issue.4 , pp. 493-511
    • Scott, W.1
  • 41
    • 0003057459 scopus 로고
    • The organization of societal sectors
    • Meyer J.W., and Scott W. (Eds), Sage, Breverly Hills, CA
    • Scott W., and Meyer J.W. The organization of societal sectors. In: Meyer J.W., and Scott W. (Eds). Organizational environments: Ritual and rationality (1983), Sage, Breverly Hills, CA
    • (1983) Organizational environments: Ritual and rationality
    • Scott, W.1    Meyer, J.W.2
  • 43
    • 0031512927 scopus 로고    scopus 로고
    • The organizing vision in information systems innovation
    • Swanson E.B., and Ramiller N.C. The organizing vision in information systems innovation. Organization Science 8 5 (1997) 458-474
    • (1997) Organization Science , vol.8 , Issue.5 , pp. 458-474
    • Swanson, E.B.1    Ramiller, N.C.2
  • 46
    • 84936824407 scopus 로고
    • Comparative economic organization: The analysis of discrete structural alternatives
    • Williamson O.E. Comparative economic organization: The analysis of discrete structural alternatives. Administrative Science Quarterly 36 (1991) 269-296
    • (1991) Administrative Science Quarterly , vol.36 , pp. 269-296
    • Williamson, O.E.1
  • 47
    • 0023496834 scopus 로고
    • Institutional theories of organization
    • Zucker L. Institutional theories of organization. Annual Review of Sociology 13 (1987) 443-464
    • (1987) Annual Review of Sociology , vol.13 , pp. 443-464
    • Zucker, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.