Short and long translations: Management accounting calculations and innovation management

Accounting, Organizations and Society

Volumn 34, Issue 6-7, 2009, Pages 738-754

  Mouritsen, Jan ^a   Hansen, Allan ^a   Hansen, Carsten Ørts ^a  

^a Copenhagen Business School ^*  (Denmark)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 68149161120     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2009.01.006     Document Type: Article

References (71)

1. Abernethy M.A., and Brownell P. Management control systems in research and development organisations: The role of accounting, behaviour and personnel controls. Accounting, Organisations and Society 22 3/4 (1997) 233-248
2. Abernethy M.A., and Stoelwinder J.U. Budget use, task uncertainty, system goal orientation and subunit performance: A test of the fit hypothesis in not-for-profit hospitals. Accounting, Organisations and Society 16 2 (1991) 105-119
3. Ahrens T., and Chapman C. Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research 21 2 (2004) 271-302
4. Ahrens T., and Chapman C.S. Management accounting as practice. Accounting, Organisations and Society 32 1/2 (2007) 1-27
5. Alvesson M. Beyond, neopositivits, romantics and localists. A reflexive approach to interviews in organisational research. Academy of Management Review 28 1 (2003) 13-33
6. Amabile T.M., Conti R., Coon H., Lasenby J., and Herron M. Assessing the work environment for creativity. Academy of Management Journal 39 5 (1996) 1154-1184
7. Birnberg J.G. Discussion of an empirical analysis of the expenditure budget in research and development. Contemporary Accounting Research 4 (1988) 582-587
8. Bisbe J., and Otley D. The effects of the interactive use of management control systems on product innovation. Accounting, Organisations and Society 29 8 (2004) 709-737
9. Boland Jr. R.J., and Pondy L.R. Accounting in organisations: A union of natural and rational perspectives. Accounting, Organisations and Society 8 2/3 (1983) 223-234
10. Briers M., and Chua W.F. The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society 26 3 (2001) 237-269
11. Brownell P. Budgetary systems and the control of functionally differentiated organisational activities. Journal of Accounting Research 23 2 (1985) 502-512
12. Burns T.G., and Stalker M. The management of innovation (1961), Tavistock, London, UK
13. Callon M. Some elements of a sociology of translation: Domestication of the scallops and the fishermen on St. Brieuc Bay. In: Law J. (Ed). Power, action and belief. A new sociology of knowledge? (1986), Routledge and Kegan Paul, London 196-233
14. Callon M., and Latour B. Unscrewing the big Leviathan: How actors macro-structure reality and sociologists help them to do so. In: Knorr-Cetina K., and Cicourel A.V. (Eds). Advances in social theory and methodology. Towards an integration of micro- and macro-sociologies (1981), Routledge and Kegan Paul, London 277-303
15. Castells M. The rise of the network society. 2nd ed. Vol. 1 (2000), Blackwell Publishers, Malden, MA, USA
16. Chua W.F. Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals. Accounting, Organisations and Society 20 2/3 (1995) 111-145
17. Clark K.B., and Fujimoto T. Product development performance (1991), Harvard Business School Press, Boston
18. Cooper R. Formal organisation as representation: Remote control, displacement and abbreviation. In: Reed M., and Hughes M. (Eds). Rethinking organisation - New directions in organisation theory and analysis (1992), Sage, London 254-272
19. Cooper R. The visibility of social systems. In: Hetherington K., and Munro R. (Eds). Ideas of difference (1997), Blackwell Publishers/The Sociological Review, Oxford 32-41
20. Cooper R.G., and Kleinschmidt E.J. New products: What separates winners from losers?. Journal of Product Innovation Management 4 3 (1987) 169-184
21. Cooper R., and Slagmulder R. Interorganisational cost management and relational context. Accounting, Organisations and Society 29 1 (2004) 1-26
22. Damanpour F. Organisational innovation: A metaanalysis of effects of determinants and moderators. Academy of Management Journal 34 3 (1991) 555-590
23. Davila T. An empirical study on the drivers of management control systems' design in new product development. Accounting, Organisations and Society 25 4/5 (2000) 383-409
24. Davila T., and Wouters M. Designing cost-competitive technology products through cost management. Accounting Horisons 18 1 (2004) 13-26
25. Dougherty D., and Hardy C. Sustained product-innovation in large, mature organisations: Overcoming innovation- to-organisation problems. Academy of Management Journal 39 5 (1996) 1120-1153
26. Ezzamel M., Willmott H., and Worthington F. Accounting and management-labour relations: The politics of production in the 'factory with a problem'. Accounting, Organisations and Society 29 3/4 (2004) 269-302
27. Ezzamel M., Willmott H., and Worthington F. Manufacturing shareholder value: The role of accounting in organisational transformation. Accounting, Organisations and Society 33 1/2 (2008) 107-140
28. Gerwin D., and Kolodny H. Management of advanced manufacturing technology: Strategy, organisation and innovation (1992), John Wiley and Sons, Chichester
29. Håkansson H., and Lind J. Accounting and network coordination. Accounting, Organisations and Society 12 1 (2004) 41-74
30. Hall, R. H. (2001). Organisations: Structures, process, and outcomes (8th ed.). Upper Saddle River, NJ: Prentice-Hall.
31. Hansen A., and Jönsson S. Target costing and coordination - Framing cost information sharing in new product development. In: Jönsson S., and Mouritsen J. (Eds). Accounting in Scandinavia - The northern lights (2005), Liber and Copenhagen Business School Press
32. Hayes D. The contingency theory of managerial accounting. The Accounting Review 52 1 (1977) 22-39
33. Hines R.D. Financial accounting: In communicating reality, we construct reality. Accounting, Organisations and Society 13 3 (1988) 251-261
34. Hoskin K.W., and Macve R.H. Accounting and the examination: A genealogy of disciplinary power. Accounting, Organisations and Society 11 2 (1986) 105-136
35. Ittner C., and Kogut B. How control systems can support organisation innovation. In: Bowman E.H., and Kogut B.M. (Eds). Redesigning the firm (1995), Oxford University Press, New York 155-180
36. Jönsson S., and Grönlund A. Life with a subcontractor: New technology and management accounting. Accounting, Organisations and Society 13 5 (1988) 512-532
37. Kreiner K., and Mouritsen J. The analytical interview - Relevance beyond reflexivity. In: Tengblad S., Solli R., and Csarniawska B. (Eds). The art of science (2005), Liber and Copenhagen Business School Press, Malmø 153-176
38. Latour B. Science in action (1987), Harvard University Press, Cambridge, Mass
39. Latour B. Reassembling the social (2005), Oxford University Press, Oxford
40. Law J. Organising accountabilities: Ontology and the mode of accounting. In: Munro R., and Mouritsen J. (Eds). Accountability: Power, ethos and the technologies of managing (1996), Chapman Hall, London 283-306
41. Lawler III E.E. Control systems in organisations. In: Dunnette M.D. (Ed). Handbook of industrial and organisational psychology (1983), John Wiley and Sons, New York 1247-1291
42. Leonard-Barton D. Wellsprings of knowledge (1995), Harvard Business School Press, Boston
43. Miles R.E., and Snow C.C. Organisational strategy, structure and process (1978), McGraw-Hill, New York
44. Miller P. Governing by numbers: Why calculative practices matter. Social Research 68 2 (2001) 379-396
45. Miller P., and O'Leary T. Accounting, 'economic citizenship' and the spatial reordering of manufacture. Accounting, Organisations and Society 19 1 (1994) 15-43
46. Miller P., and O'leary T. Capital budgeting, co-ordination and strategy: A field study of inter-firm and intra-firm mechanisms. In: Chapman C. (Ed). Controlling strategy: management, accounting and performance measurement (2005), Oxford University Press, Oxford
47. Miller P., and O'Leary T. Mediating instruments and making markets: Capital budgeting, science and the economy. Accounting, Organisations and Society 32 7-8 (2007) 701-734
48. Miller P., and Rose N. Governing economic life. Economy and Society 19 1 (1990) 1-31
49. Mouritsen J. The flexible firm: Strategies for a subcontractor's management control. Accounting, Organisations and Society 24 1 (1999) 31-55
50. Nixon B. Research and development performance measurement: A case study. Management Accounting Research 9 3 (1998) 329-355
51. Ouchi W.G. The relationship between organisational structure and organisational control. Administrative Science Quarterly 22 (1977) 95-113
52. Ouchi W.G. A conceptual framework for the design of organisational control mechanisms. Management Science 25 8 (1979) 833-848
53. Parolini C. The value net (1999), John Wiley, NY
54. Preston A.M., Cooper D.J., and Coombs R.W. Fabricating budgets: A study of the production of management budgeting in the national health service. Accounting, Organisations and Society 17 6 (1992) 561-593
55. Quattrone P., and Hopper T. A 'time-space odyssey': Management control systems in two multinational organisations. Accounting, Organisations and Society 30 7-8 (2005) 735-764
56. Raelin J.A. The basis of professionals' resistance to management control. Human Resource Management 24 2 (1985) 147-175
57. Robson K. Accounting numbers as inscription: Action at a distance and the development of accounting. Accounting, Organisations and Society 17 7 (1992) 685-708
58. Rockness H.O., and Shields M.D. Organisational control systems in research and development. Accounting, Organisations and Society 9 2 (1984) 165-177
59. Rockness H.O., and Shields M.D. An empirical analysis of the expenditure budget in research and development. Contemporary Accounting Research 4 (1988) 568-581
60. Simons R. Accounting control systems and business strategy: An empirical analysis. Accounting, Organisations and Society 12 4 (1987) 357-374
61. Simons R. The role of management control systems in creating competitive advantage - New perspectives. Accounting, Organisations and Society 15 1/2 (1990) 127-143
62. Simons R. Strategic orientation and top management attention to control systems. Strategic Management Journal 12 1 (1991) 49-62
63. Simons R. How new top managers use control systems as levers of control. Strategic Management Journal 15 3 (1994) 169-189
64. Simons R. Levers of control - how managers use innovative control systems to drive strategic renewal (1995), Harvard Business School Press, Boston
65. Tidd J., Bessant J., and Pavitt K. Managing innovation: Integrating technological, market and organisational change (1997), John Wiley and Sons, Chichester
66. Tushman M.L., and O'Reilly C.A. Winning through innovation: A practical guide to leading organisational change and renewal (1997), Harvard Business School Press, Boston, MA
67. Vaivio J. Examining 'the quantified customer'. Accounting, Organisations and Society 24 8 (1999) 689-715
68. Verona G. A resource-based view of product development. Academy of Management Review 24 1 (1999) 132-142
69. Widener S.K. An empirical analysis of the levers of control framework. Accounting, Organisations and Society 32 7/8 (2007) 757-788
70. Yin R.K. Case study research. Design and methods (1994), Sage Publication, Thousand Oaks
71. Ziger B., and Maidique M. A model of new product development: An empirical test. Management Science 36 7 (1990) 867-883