메뉴 건너뛰기




Volumn 19, Issue 4, 2008, Pages 365-384

The governance of lateral relations between and within organisations

Author keywords

Governance; Lateral relations; Management control; Minimal structures; Organisations; Trust

Indexed keywords


EID: 56949083597     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2008.08.001     Document Type: Article
Times cited : (90)

References (58)
  • 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. Accounting, Organizations and Society 24 (1999) 189-204
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 189-204
    • Abernethy, M.A.1    Brownell, P.2
  • 2
    • 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
  • 3
    • 3943072357 scopus 로고    scopus 로고
    • Determinants of control system design in divisionalized firms
    • Abernethy M.A., Bouwens J., and Van Lent L. Determinants of control system design in divisionalized firms. The Accounting Review 79 (2004) 545-570
    • (2004) The Accounting Review , vol.79 , pp. 545-570
    • Abernethy, M.A.1    Bouwens, J.2    Van Lent, L.3
  • 4
    • 0002630399 scopus 로고
    • Evolution of the marketing organization: new forms for turbulent environments
    • Achrol R.S. Evolution of the marketing organization: new forms for turbulent environments. Journal of Marketing 55 (1991) 77-93
    • (1991) Journal of Marketing , vol.55 , pp. 77-93
    • Achrol, R.S.1
  • 5
    • 56949103390 scopus 로고    scopus 로고
    • Achrol, R.S., Scheer, L.K., Stern, L.W.,1990. Designing Successful Transorganizational Marketing Alliances. Report no. 90-118. Marketing Science Institute, Cambridge, MA.
    • Achrol, R.S., Scheer, L.K., Stern, L.W.,1990. Designing Successful Transorganizational Marketing Alliances. Report no. 90-118. Marketing Science Institute, Cambridge, MA.
  • 6
  • 7
    • 3042528698 scopus 로고    scopus 로고
    • Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain
    • Ahrens T., and Chapman C.S. Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain. Contemporary Accounting Research 21 (2004) 271-301
    • (2004) Contemporary Accounting Research , vol.21 , pp. 271-301
    • Ahrens, T.1    Chapman, C.S.2
  • 8
    • 0007013903 scopus 로고
    • Spanning traditional boundaries: organization and control of embedded operations
    • Berry A.J. Spanning traditional boundaries: organization and control of embedded operations. Leadership and Organization Development Journal 15 7 (1994) 4-10
    • (1994) Leadership and Organization Development Journal , vol.15 , Issue.7 , pp. 4-10
    • Berry, A.J.1
  • 9
    • 0034165453 scopus 로고    scopus 로고
    • The consequences of customization on management accounting system design
    • Bouwens J., and Abernethy M.A. The consequences of customization on management accounting system design. Accounting, Organizations and Society 25 (2000) 221-241
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 221-241
    • Bouwens, J.1    Abernethy, M.A.2
  • 10
    • 0031097789 scopus 로고    scopus 로고
    • The art of continuous change: linking complexity theory and time-paced evolution in relentlessly shifting organizations
    • Brown S.L., and Eisenhardt K.M. The art of continuous change: linking complexity theory and time-paced evolution in relentlessly shifting organizations. Administrative Science Quarterly 42 (1997) 1-34
    • (1997) Administrative Science Quarterly , vol.42 , pp. 1-34
    • Brown, S.L.1    Eisenhardt, K.M.2
  • 11
    • 0001578784 scopus 로고
    • The budgetary and performance influences of product standardisation and manufacturing process automation
    • Brownell P., and Merchant K. The budgetary and performance influences of product standardisation and manufacturing process automation. Journal of Accounting Research 28 (1990) 388-397
    • (1990) Journal of Accounting Research , vol.28 , pp. 388-397
    • Brownell, P.1    Merchant, K.2
  • 12
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualising management accounting change: an institutionalist framework
    • Burns J., and Scapens R. Conceptualising management accounting change: an institutionalist 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.2
  • 15
    • 3042602712 scopus 로고    scopus 로고
    • Technology-driven integration, automation and standardisation of business processes: implications for accounting
    • Bhimani A. (Ed), Oxford University Press, Oxford
    • Chapman C.S., and Chua W.F. Technology-driven integration, automation and standardisation of business processes: implications for accounting. In: Bhimani A. (Ed). Management Accounting in the Digital Economy (2003), Oxford University Press, Oxford 74-94
    • (2003) Management Accounting in the Digital Economy , pp. 74-94
    • Chapman, C.S.1    Chua, W.F.2
  • 16
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: findings from contingency-based research and directions for the future
    • Chenhall R.H. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28 (2003) 127-168
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 127-168
    • Chenhall, R.H.1
  • 17
    • 0000678330 scopus 로고
    • Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations
    • Chenhall R.H., and Morris D. Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations. Omega, International Journal of Management Science 23 (1995) 485-497
    • (1995) Omega, International Journal of Management Science , vol.23 , pp. 485-497
    • Chenhall, R.H.1    Morris, D.2
  • 18
    • 0030514781 scopus 로고    scopus 로고
    • New organizational forms for competing in highly dynamic environments: the network paradigm
    • Cravens D.W., Piercy N.F., and Shipp S.H. New organizational forms for competing in highly dynamic environments: the network paradigm. British Journal of Management 7 (1996) 203-218
    • (1996) British Journal of Management , vol.7 , pp. 203-218
    • Cravens, D.W.1    Piercy, N.F.2    Shipp, S.H.3
  • 19
    • 0011081592 scopus 로고    scopus 로고
    • Trust, control, and risk in strategic alliances: an integrated framework
    • Das T.K., and Teng B.-S. Trust, control, and risk in strategic alliances: an integrated framework. Organization Studies 22 2 (2001) 251-283
    • (2001) Organization Studies , vol.22 , Issue.2 , pp. 251-283
    • Das, T.K.1    Teng, B.-S.2
  • 20
    • 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
  • 21
    • 21844516822 scopus 로고
    • Paradox and performance: towards a theory of behavioural complexity in managerial leadership
    • Denison D., Hooijberg R., and Quinn R.E. Paradox and performance: towards a theory of behavioural complexity in managerial leadership. Organization Science 6 (1995) 524-540
    • (1995) Organization Science , vol.6 , pp. 524-540
    • Denison, D.1    Hooijberg, R.2    Quinn, R.E.3
  • 23
    • 0011448578 scopus 로고
    • Corporate governance and financial control
    • Ezzamel M., and Heathfield D. (Eds), Chapman & Hall, London
    • Ezzamel M. Corporate governance and financial control. In: Ezzamel M., and Heathfield D. (Eds). Perspectives on Financial Control (1992), Chapman & Hall, London 3-26
    • (1992) Perspectives on Financial Control , pp. 3-26
    • Ezzamel, M.1
  • 27
    • 0002522594 scopus 로고
    • Linking control systems to business unit strategy: impact on performance
    • Govindarajan V., and Gupta A.K. Linking control systems to business unit strategy: impact on performance. Accounting, Organizations and Society 10 (1985) 51-66
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 51-66
    • Govindarajan, V.1    Gupta, A.K.2
  • 29
    • 0030559353 scopus 로고    scopus 로고
    • Supply chain management: relationships, chains and networks
    • Harland C.M. Supply chain management: relationships, chains and networks. British Journal of Management 7 (1996) 63-80
    • (1996) British Journal of Management , vol.7 , pp. 63-80
    • Harland, C.M.1
  • 30
    • 33745279620 scopus 로고    scopus 로고
    • Management control systems and strategy: a resource-based perspective
    • Henri J.-F. Management control systems and strategy: a resource-based perspective. Accounting, Organizations and Society 31 (2006) 529-558
    • (2006) Accounting, Organizations and Society , vol.31 , pp. 529-558
    • Henri, J.-F.1
  • 31
    • 30844448959 scopus 로고    scopus 로고
    • Consensus societies with their own character: national cultures in Japan and the Netherlands
    • Benders J., Noorderhaven N., Keizer A., Kumon H., and Stam J. (Eds), Lemma Publishers, Utrecht
    • Hofstede G., and Soeters G. Consensus societies with their own character: national cultures in Japan and the Netherlands. In: Benders J., Noorderhaven N., Keizer A., Kumon H., and Stam J. (Eds). Mirroring Consensus: Decision-making in Japanese-Dutch Business (2000), Lemma Publishers, Utrecht 1-17
    • (2000) Mirroring Consensus: Decision-making in Japanese-Dutch Business , pp. 1-17
    • Hofstede, G.1    Soeters, G.2
  • 33
    • 0013324279 scopus 로고    scopus 로고
    • Minimal structures: from jazz improvisation to product innovation
    • Kamoche K., and Cunha M.P. Minimal structures: from jazz improvisation to product innovation. Organization Studies 22 5 (2001) 733-764
    • (2001) Organization Studies , vol.22 , Issue.5 , pp. 733-764
    • Kamoche, K.1    Cunha, M.P.2
  • 34
    • 56949105835 scopus 로고    scopus 로고
    • Kim, P.H., 1997. Working Under the Shadow of Suspicion: The Implications of Trust and Mistrust for Information Sharing in Groups. University of Southern California, Los Angeles, CA, Unpublished.
    • Kim, P.H., 1997. Working Under the Shadow of Suspicion: The Implications of Trust and Mistrust for Information Sharing in Groups. University of Southern California, Los Angeles, CA, Unpublished.
  • 35
    • 0034335477 scopus 로고    scopus 로고
    • Exploring paradox: towards a more comprehensive guide
    • Lewis M.W. Exploring paradox: towards a more comprehensive guide. Academy of Management Review 25 4 (2000) 760-776
    • (2000) Academy of Management Review , vol.25 , Issue.4 , pp. 760-776
    • Lewis, M.W.1
  • 36
    • 0011937969 scopus 로고
    • Management control systems and departmental interdependencies: an empirical study
    • Macintosh N.B., and Daft R.L. Management control systems and departmental interdependencies: an empirical study. Accounting, Organizations and Society 12 (1987) 49-61
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 49-61
    • Macintosh, N.B.1    Daft, R.L.2
  • 38
    • 0032397368 scopus 로고    scopus 로고
    • The convergence of planning and execution: improvisation in new product development
    • Moorman C., and Miner A.S. The convergence of planning and execution: improvisation in new product development. Journal of Marketing 62 (1998) 1-20
    • (1998) Journal of Marketing , vol.62 , pp. 1-20
    • Moorman, C.1    Miner, A.S.2
  • 40
    • 0039712771 scopus 로고    scopus 로고
    • Trust, opportunism and governance: a process and control model
    • Nooteboom B. Trust, opportunism and governance: a process and control model. Organization Studies 17 6 (1996) 985-1010
    • (1996) Organization Studies , vol.17 , Issue.6 , pp. 985-1010
    • Nooteboom, B.1
  • 43
    • 0001309686 scopus 로고
    • The horizontal organization
    • Ostroff F., and Smith D. The horizontal organization. McKinsey Quarterly 1 (1992) 148-167
    • (1992) McKinsey Quarterly , vol.1 , pp. 148-167
    • Ostroff, F.1    Smith, D.2
  • 44
    • 0018519695 scopus 로고
    • A conceptual framework for the design of organizational control mechanisms
    • Ouchi W. A conceptual framework for the design of organizational control mechanisms. Management Science 25 (1979) 833-848
    • (1979) Management Science , vol.25 , pp. 833-848
    • Ouchi, W.1
  • 49
    • 0033746667 scopus 로고    scopus 로고
    • Successful execution of product development projects: balancing firmness and flexibility in the innovation process
    • Tatikonda M.V., and Rosenthal S.R. Successful execution of product development projects: balancing firmness and flexibility in the innovation process. Journal of Operations Management 18 (2000) 401-425
    • (2000) Journal of Operations Management , vol.18 , pp. 401-425
    • Tatikonda, M.V.1    Rosenthal, S.R.2
  • 51
    • 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 (2001) 161-191
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 161-191
    • Tomkins, C.1
  • 52
    • 0031094434 scopus 로고    scopus 로고
    • Social structure and competition in interfirm networks: the paradox of embeddedness
    • Uzzi B. Social structure and competition in interfirm networks: the paradox of embeddedness. Administrative Science Quarterly 42 (1997) 35-67
    • (1997) Administrative Science Quarterly , vol.42 , pp. 35-67
    • Uzzi, B.1
  • 53
    • 0033634560 scopus 로고    scopus 로고
    • Management control of interfirm transactional relationships: the case of industrial renovation and maintenance
    • van Meer-Kooistra J., and Vosselman E.G.J. Management control of interfirm transactional relationships: the case of industrial renovation and maintenance. Accounting, Organizations and Society 25 (2000) 51-77
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 51-77
    • van Meer-Kooistra, J.1    Vosselman, E.G.J.2
  • 54
    • 0038028983 scopus 로고    scopus 로고
    • Co-ordination of internal transactions at Hoogovens steel: struggling with the tension between performance-oriented business units and the concept of an integrated company
    • van Helden G.J., van Meer-Kooistra J., and Scapens R.W. Co-ordination of internal transactions at Hoogovens steel: struggling with the tension between performance-oriented business units and the concept of an integrated company. Management Accounting Research 12 3 (2001) 357-386
    • (2001) Management Accounting Research , vol.12 , Issue.3 , pp. 357-386
    • van Helden, G.J.1    van Meer-Kooistra, J.2    Scapens, R.W.3
  • 55
    • 0039398492 scopus 로고    scopus 로고
    • Paradox, defense and attachment: accessing and working with emotions and relations underlying organizational change
    • Vince R., and Broussine M. Paradox, defense and attachment: accessing and working with emotions and relations underlying organizational change. Organization Science 17 (1996) 1-21
    • (1996) Organization Science , vol.17 , pp. 1-21
    • Vince, R.1    Broussine, M.2
  • 56
    • 0032356190 scopus 로고    scopus 로고
    • Improvisation as a mindset for organizational analysis
    • Weick K.E. Improvisation as a mindset for organizational analysis. Organization Science 9 5 (1998) 543-555
    • (1998) Organization Science , vol.9 , Issue.5 , pp. 543-555
    • Weick, K.E.1
  • 58
    • 0347471968 scopus 로고    scopus 로고
    • Het gebruik van differentiële versus integrale kostprijzen; een casestudy
    • Wouters M. Het gebruik van differentiële versus integrale kostprijzen; een casestudy. Maandblad voor Accountancy en Bedrijfseconomie 70 6 (1996) 300-307
    • (1996) Maandblad voor Accountancy en Bedrijfseconomie , vol.70 , Issue.6 , pp. 300-307
    • Wouters, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.