Bundling management control innovations: A field study of organisational experimenting with total quality management and the balanced scorecard

Accounting, Auditing and Accountability Journal

Volumn 22, Issue 1, 2009, Pages 59-90

  Modell, Sven ^a  

^a UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

Balanced scorecard; Fashion industry; Management accounting; Total quality management

Indexed keywords

EID: 57849151989     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570910923015     Document Type: Article

References (88)

1. Abernethy, M.A., Horne, M., Lillis, A.M., Malina, M.A., Selto, F.H. A multi-method approach to building causal performance maps from expert knowledge Management Accounting Research 16 2 2005 135-55
2. Abrahamson, E. Managerial fads and fashions: the diffusion and rejection of innovations Academy of Management Review 16 3 1991 586-612
3. Abrahamson, E. Management fashion Academy of Management Review 21 1 1996 254-85
4. Abrahamson, E., Fairchild, G. Management fashion: lifecycles, triggers, and collective learning processes Administrative Science Quarterly 44 4 1999 708-40
5. Ahrens, T., Chapman, C.S. Doing qualitative research in management accounting: positioning data to contribute to theory Accounting, Organizations and Society 31 8 2006 819-41
6. Aidemark, L.-G. The meaning of balanced scorecards in the health care organization Financial Accountability and Management 17 1 2001 23-40
7. Anderson, J.C., Rungtusanatham, M., Schroeder, R.G. A theory of quality management underlying the Deming management method Academy of Management Review 19 3 1994 472-509
8. Andon, P., Baxter, J., Chua, W.F. Accounting change as relational drifting: a field study of experiments with performance measurement Management Accounting Research 18 3 2007 273-308
9. Ax, C., Bjørnenak, T. Bundling and diffusion of management accounting innovations - the case of the balanced scorecard in Sweden Management Accounting Research 16 1 2005 1-20
10. Ax, C., Bjørnenak, T. Hopper, T., Northcott, D., Scapens, R.W. Management accounting innovations: origins and diffusion Issues in Management Accounting Pearson London 2007 357-76 3rd ed.
11. Benders, J., van Veen, K. What's in a fashion? Interpretative viability and management fashions Organization 8 1 2001 33-53
12. Bjørnenak, T. Diffusion and accounting: the case of ABC in Norway Management Accounting Research 8 1 1997 3-17
13. Bjørnenak, T., Olson, O. Unbundling management accounting innovations Management Accounting Research 10 4 1999 325-38
14. Bloor, M. On the analysis of observational data: a discussion of the worth and uses of inductive techniques and respondent validation Sociology 12 3 1978 545-52
15. Bourguignon, A., Malleret, V., Nørreklit, H. The American balanced scorecard versus the French tableau de bord: the ideological dimension Management Accounting Research 15 2 2004 107-34
16. Brown, D.A., Booth, P.J., Giacobbe, F. Technological and organizational influences on the adoption of activity-based costing in Australia Accounting and Finance 44 3 2004 329-56
17. Bukh, P.N., Malmi, T. Jönsson, S., Mouritsen, J. Re-examining the cause-and-effect principles of the balanced scorecard Accounting in Scandinavia - The Northern Lights Liber and Copenhagen Business School Press Malmö 2005 87-113
18. Carmona, S., Grönlund, A. Measures vs actions: the balanced scorecard in Swedish law enforcement International Journal of Operations & Production Management 23 11/12 2003 1475-96
19. Carson, P.P., Lanier, P.A., Carson, K.D., Guidry, B.N. Clearing a path through the management fashion jungle: some preliminary trailblazing Academy of Management Journal 43 6 2000 1143-58
20. Chan, L.Y. Performance measurement and adoption of balanced scorecards: a survey of municipal governments in the USA and Canada International Journal of Public Sector Management 17 2 2004 204-21
21. Chenhall, R.H. Accounting for the horizontal organization: a review essay Accounting, Organizations and Society 33 4 2008 517-50
22. Clark, T. Management research on fashion: a review and evaluation Human Relations 54 12 2001 1650-62
23. Clark, T. The fashion of management fashion: a surge too far? Organization 11 2 2004 297-306
24. Collins, D. Management Fads and Buzzwords. Critical-Practical Perspectives Routledge London 2000
25. Crossan, M.M., Lane, H.W., White, R.E. An organizational learning framework: from intuition to institution Academy of Management Review 24 3 1999 522-37
26. Czarniawska, B., Sevón, G. Global Ideas: How Ideas, Objects, and Practices Travel in the Global Economy Liber and Copenhagen Business School Press Malmö 2004
27. Dean, J.W. Jr., Bowen, D.E. Management theory and total quality: improving research and practice through theory development Academy of Management Review 19 3 1994 392-418
28. Deming, W.E. Out of the Crisis MIT Press Cambridge, MA 1986
29. DiMaggio, P.J., Powell, W.W. The iron cage revisited: institutional isomorphism in organizational fields American Sociological Review 48 1 1983 147-60
30. Edenius, M., Hasselbladh, H. The balanced scorecard as an intellectual technology Organization 9 2 2002 249-73
31. Giroux, H. 'It was such a handy term': management fashions and pragmatic ambiguity Journal of Management Studies 43 6 2006 1227-60
32. Gosselin, M. The effect of strategy and organizational structure on the adoption and implementation of activity based costing Accounting, Organizations and Society 22 2 1997 105-22
33. Hackman, J.R., Wageman, R. Total quality management: empirical, conceptual and practical issues Administrative Science Quarterly 40 2 1995 309-42
34. Holmblad Brunsson, K. Management or politics - or both? How management by objectives may be managed - a Swedish example Financial Accountability and Management 18 2 2002 189-209
35. Hopwood, A.G. The archaeology of accounting systems Accounting, Organizations and Society 12 3 1987 207-34
36. Hoque, Z. Total quality management and the balanced scorecard approach: a critical analysis of their potential relationships and directions for research Critical Perspectives on Accounting 14 5 2003 553-66
37. Hoque, Z., Alam, M. TQM adoption, institutionalism and changes in management accounting systems Accounting and Business Research 29 2 1999 199-210
38. Ittner, C.D., Larcker, D.F. Assessing empirical research in managerial accounting: a value-based perspective Journal of Accounting and Economics 32 1-3 2001 349-410
39. Ittner, C.D., Larcker, D.F. Empirical management accounting research: are we just describing management consulting practice? European Accounting Review 11 4 2002 787-94
40. Jackson, A., Lapsley, I. The diffusion of accounting practices in the new 'managerial' public sector International Journal of Public Sector Management 16 5 2003 359-72
41. Jackson, B. Management Gurus and Management Fashions Routledge London 2001
42. Johnson, H.T. Relevance Regained. From Top-down Control to Bottom-up Empowerment The Free Press New York, NY 1992
43. Johnson, H.T., Kaplan, R.S. Relevance Lost. The Rise and Fall of Management Accounting Harvard Business School Press Boston, MA 1987
44. Jones, T.C., Dugdale, D. The ABC bandwagon and the juggernaut of modernity Accounting, Organizations and Society 27 1-2 2002 121-63
45. Kaplan, R.S., Norton, D.P. The balanced scorecard Harvard Business School Press Boston, MA 1996
46. Kaplan, R.S., Norton, D.P. The Strategy-focused Organization Harvard Business School Press Boston, MA 2001
47. Kaplan, R.S., Norton, D.P. Strategy Maps Harvard Business School Press Boston, MA 2004
48. Kieser, A. Rhetoric and myth in management fashion Organization 4 1 1997 49-71
49. Lapsley, I., Wright, E. The diffusion of management accounting innovations in the public sector; a research agenda Management Accounting Research 15 3 2004 355-74
50. Lincoln, Y.S., Guba, E.G. Naturalistic Inquiry Sage Beverly Hills, CA 1985
51. Lozeau, D., Langley, A., Denis, J-L. The corruption of managerial techniques by organizations Human Relations 55 5 2002 537-64
52. Lukka, K. Jönsson, S., Mouritsen, J. Approaches to case research in management accounting: the nature of empirical intervention and theory linkage Accounting in Scandinavia - The Northern Lights Liber and Copenhagen Business School Press Malmö 2005 375-99
53. Malmi, T. Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms Accounting, Organizations and Society 24 8 1999 649-72
54. Malmi, T. Balanced scorecards in Finnish companies: a research note Management Accounting Research 12 2 2001 207-20
55. March, J.G. Exploration and exploitation in organizational learning Organization Science 2 1 1991 71-87
56. Mazza, C., Alvarez, J.L. Haute couture and prêt-à-porter: the popular press and the diffusion of management practices Organization Studies 21 3 2000 567-88
57. Modell, S. Performance measurement myths in the public sector: a research note Financial Accountability and Management 20 1 2004 39-55
58. Modell, S. Triangulation between case study and survey methods in management accounting research: an assessment of validity implications Management Accounting Research 16 2 2005 231-54
59. Modell, S. Hopper, T., Northcott, D., Scapens, R.W. Managing accounting change Issues in Management Accounting Pearson London 2007 335-55 3rd ed.
60. Modell, S., Grönlund, A. Outcome-based performance management: experiences from Swedish central government Public Performance and Management Review 31 2 2007 275-88
61. Modell, S., Jacobs, K., Wiesel, F. A process (re)turn? Path dependencies, institutions and performance management in Swedish central government Management Accounting Research 18 4 2007 453-75
62. Mouritsen, J. Marginalizing the customer: customer orientation, quality and accounting performance Scandinavian Journal of Management 13 1 1997 5-18
63. Mueller, F., Carter, C. The scripting of total quality management within its organizational biography Organization Studies 26 2 2005 221-47
64. Munro, R.J.B., Hatherly, D.J. Accountability and the new commercial agenda Critical Perspectives on Accounting 4 3 1993 369-95
65. National Audit Office balanced scorecard i myndigheterna - förbättrad resultatinformation for intern styrning (balanced scorecards in Agencies - Improved Performance Information for Management Control) National Audit Office Stockholm 1996
66. National Council for Quality and Development Processer och processorientering i 10 myndigheter (Processes and Process Orientation in Ten Central Government Agencies) National Council for Quality and Development Stockholm 2003a
67. National Council for Quality and Development Processorientering i staten - en studie av hur statliga myndigheter arbetar med processorientering av verksamheten (Process Orientation in Central Government - a Study of Process Orientation in Central Government Agencies) National Council for Quality and Development Stockholm 2003b
68. National Council for Quality and Development Processorienterad verksamhetsstyrning i staten - från ärende till medborgare (Process-orientated Control in Central Government - from Errands to Citizens) National Council for Quality and Development Stockholm 2004
69. National Financial Management Authority Informella kontakter i samband med regleringsbrev och årsredovisningar - en studie för att utveckla mål- och resultatstyrning i staten (Informal Contacts Related to Annual Appropriation Directives and Annual Reports - a Study for Developing Managing for Results) National Financial Management Authority Stockholm 1999a
70. National Financial Management Authority Myndigheternas syn på resultatstyrningen (The Views of Agencies Concerning Managing for Results) National Financial Management Authority Stockholm 1999b
71. National Financial Management Authority Styrkort i praktiken. Så använder myndighterna balanced scorecard. (Scorecards in Practice. How Agencies Use the balanced scorecard) National Financial Management Authority Stockholm 2000
72. National Financial Management Authority Balanserat styrkort i statsförvaltningen (balanced scorecard in Central Government) National Financial Management Authority Stockholm 2006
73. Newell, S., Robertson, M., Swan, J. Management fads and fashions Organization 8 1 2001 5-15
74. Northcott, D., France, N. The balanced scorecard in New Zealand health sector performance management: dissemination and diffusion Australian Accounting Review 15 3 2005 34-46
75. Nørreklit, H. The balance on the balanced scorecard - a critical analysis of some of its assumptions Management Accounting Research 11 1 2000 65-88
76. 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
77. Nørreklit, H., Nørreklit, L., Melander, P. US 'fair contract' based performance evaluation in a Danish environment Financial Accountability and Management 22 3 2006 213-33
78. Parker, L.D., Ritson, P. Fads, stereotypes and management gurus: Fayol and Follett today Management Decision 43 10 2005 1335-57
79. Quist, J. Att översätta TQM - en longitudinell studie kring reflekterande aktörer (Translating TQM - A Longitudinal Study of Reflexive Actors) Karlstad University Karlstad 2003
80. SIQ SIQs modell för kundorienterad verksamhetsutveckling (The SIQ Model for Performance Exellence) Swedish Institute for Quality Assurance Gothenburg 2006
81. Speckbacher, G., Bischof, J., Pfeiffer, T. A descriptive analysis on the implementation of balanced scorecards in German-speaking countries Management Accounting Research 14 4 2003 361-87
82. Sundström, G. Stat på villovägar. Resultatstyrningens framväxt i historiskt-institutionellt perspektiv (The State at a Loss. The Development of Managing for Results from a Historical-institutional Perspective) Stockholm University Stockholm 2003
83. Swedish Parliament Statlig förvaltning i medborgarnas tjänst (Government in the Service of Citizens) Swedish Parliament Stockholm 1997/1998
84. Weick, K.E. Gapping the relevance bridge: fashions meet fundamentals in management research British Journal of Management 12 2001 S71-5 special issue
85. Wiesel, F. Modell, S., Grönlund, A. Kundorienterad effektivitetsmätning i Banverket och Vägverket (Customer-orientated Performance Measurement in the Railroad and Road Authorities) Effektivitet och styrning i statliga myndigheter (Performance Management in Central Government) Studentlitteratur Lund 2006 117-45
86. Yin, R.K. Case Study Research. Design and Methods Sage Newbury Park, CA 1984
87. Zbaracki, M.J. The rhetoric and reality of total quality management Administrative Science Quarterly 43 3 1998 602-36
88. Zimmerman, J. Conjectures regarding empirical management accounting research Journal of Accounting and Economics 32 1-3 2001 411-27