-
1
-
-
0001060154
-
A field study of control systems ‘redesign’: the impact of institutional processes on strategic choice
-
Abernethy, M. A., and Chua, W. F., 1996. A field study of control systems ‘redesign’: the impact of institutional processes on strategic choice. Contemporary Accounting Research, 13: 569–606.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 569-606
-
-
Abernethy, M.A.1
Chua, W.F.2
-
2
-
-
0002538004
-
Cost allocation theory and practice: the continuing debate
-
Ashton D., (ed), London: Prentice Hall, and, In, Edited by
-
Ahmed, M. N., and Scapens, R. W., 1991. “ Cost allocation theory and practice: the continuing debate ”. In Issues in Management Accounting, Edited by: Ashton, D., 39–60. London: Prentice Hall.
-
(1991)
Issues in Management Accounting
, pp. 39-60
-
-
Ahmed, M.N.1
Scapens, R.W.2
-
3
-
-
0007880810
-
Cost allocation in Britain: towards an institutional analysis
-
Ahmed, M. N., and Scapens, R. W., 2000. Cost allocation in Britain: towards an institutional analysis. European Accounting Review, 9: 159–204.
-
(2000)
European Accounting Review
, vol.9
, pp. 159-204
-
-
Ahmed, M.N.1
Scapens, R.W.2
-
4
-
-
0345491584
-
The evolution of cost-based pricing rules in Britain: an institutionalist perspective
-
Ahmed, M. N., and Scapens, R. W., 2003. The evolution of cost-based pricing rules in Britain: an institutionalist perspective. Review of Political Economy, 15: 173–191.
-
(2003)
Review of Political Economy
, vol.15
, pp. 173-191
-
-
Ahmed, M.N.1
Scapens, R.W.2
-
5
-
-
0002079230
-
Transparency, accounting knowledge and perceived fairness in UK universities' resource allocation: results from a survey of accounting and finance
-
Angluin, D., and Scapens, R. W., 2000. Transparency, accounting knowledge and perceived fairness in UK universities' resource allocation: results from a survey of accounting and finance. British Accounting Review, 32: 1–42.
-
(2000)
British Accounting Review
, vol.32
, pp. 1-42
-
-
Angluin, D.1
Scapens, R.W.2
-
6
-
-
0010654079
-
Swedish universities towards self-regulation: a new look at institutional autonomy
-
Askling, B., 1999. Swedish universities towards self-regulation: a new look at institutional autonomy. Tertiary Education and Management, 5: 175–195.
-
(1999)
Tertiary Education and Management
, vol.5
, pp. 175-195
-
-
Askling, B.1
-
8
-
-
0032710208
-
The coupling of the symbolic and the technical in an institutionalised context: the negotiated order of the GAO's audit reporting process
-
Basu, O. N., 1999. The coupling of the symbolic and the technical in an institutionalised context: the negotiated order of the GAO's audit reporting process. American Sociological Review, 64: 506–526.
-
(1999)
American Sociological Review
, vol.64
, pp. 506-526
-
-
Basu, O.N.1
-
10
-
-
0007220594
-
An institutional perspective on performance measurement and management in the ‘new public sector’
-
Brignall, S., and Modell, S., 2000. An institutional perspective on performance measurement and management in the ‘new public sector’. Management Accounting Research, 11: 281–306.
-
(2000)
Management Accounting Research
, vol.11
, pp. 281-306
-
-
Brignall, S.1
Modell, S.2
-
13
-
-
84986131486
-
The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics
-
Burns, J., 2000. The dynamics of accounting change: inter-play between new practices, routines, institutions, power and politics. Accounting, Auditing and Accountability Journal, 13: 566–596.
-
(2000)
Accounting, Auditing and Accountability Journal
, vol.13
, pp. 566-596
-
-
Burns, J.1
-
14
-
-
0002205062
-
Conceptualising management accounting change: an institutional framework
-
Burns, J., and Scapens, R. W., 2000. Conceptualising management accounting change: an institutional framework. Management Accounting Research, 11: 3–25.
-
(2000)
Management Accounting Research
, vol.11
, pp. 3-25
-
-
Burns, J.1
Scapens, R.W.2
-
15
-
-
1842761794
-
Cost accounting in early regulated markets: the case of the Royal Soap Factory of Seville (1525–1692)
-
Carmona, S., and Donoso, R., 2004. Cost accounting in early regulated markets: the case of the Royal Soap Factory of Seville (1525–1692). Journal of Accounting and Public Policy, 23: 129–157.
-
(2004)
Journal of Accounting and Public Policy
, vol.23
, pp. 129-157
-
-
Carmona, S.1
Donoso, R.2
-
16
-
-
0344561437
-
Institutional pressures, monopolistic conditions and the implementation of early cost management practices: the case of the Royal Tobacco Factory of Seville (1820–1887)
-
Carmona, S., and Macias, M., 2001. Institutional pressures, monopolistic conditions and the implementation of early cost management practices: the case of the Royal Tobacco Factory of Seville (1820–1887). Abacus, 37: 139–165.
-
(2001)
Abacus
, vol.37
, pp. 139-165
-
-
Carmona, S.1
Macias, M.2
-
17
-
-
0035486214
-
Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles
-
Carpenter, V. L., and Feroz, E. H., 2001. Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society, 26: 565–596.
-
(2001)
Accounting, Organizations and Society
, vol.26
, pp. 565-596
-
-
Carpenter, V.L.1
Feroz, E.H.2
-
18
-
-
0000512308
-
Accounting, ambiguity, and the new institutionalism
-
Carruthers, B., 1995. Accounting, ambiguity, and the new institutionalism. Accounting, Organizations and Society, 20: 313–328.
-
(1995)
Accounting, Organizations and Society
, vol.20
, pp. 313-328
-
-
Carruthers, B.1
-
19
-
-
0033417435
-
Politics and institutionalism: explaining durability and change
-
Clemens, E. S., and Cook, J. M., 1999. Politics and institutionalism: explaining durability and change. Annual Review of Sociology, 25: 441–466.
-
(1999)
Annual Review of Sociology
, vol.25
, pp. 441-466
-
-
Clemens, E.S.1
Cook, J.M.2
-
20
-
-
0035649666
-
The power of accounting: a field study of local financial management in a police force
-
Collier, P., 2001. The power of accounting: a field study of local financial management in a police force. Management Accounting Research, 12: 465–486.
-
(2001)
Management Accounting Research
, vol.12
, pp. 465-486
-
-
Collier, P.1
-
21
-
-
77953514170
-
An institutional perspective on the rise, fall and social transformation of a university budget category
-
Covaleski, M. A., and Dirsmith, M. W., 1988a. An institutional perspective on the rise, fall and social transformation of a university budget category. Administrative Science Quarterly, 33: 562–587.
-
(1988)
Administrative Science Quarterly
, vol.33
, pp. 562-587
-
-
Covaleski, M.A.1
Dirsmith, M.W.2
-
22
-
-
38249030463
-
The use of budgetary symbols in the political arena: an historically informed case study
-
Covaleski, M. A., and Dirsmith, M. W., 1988b. The use of budgetary symbols in the political arena: an historically informed case study. Accounting, Organizations and Society, 13: 1–24.
-
(1988)
Accounting, Organizations and Society
, vol.13
, pp. 1-24
-
-
Covaleski, M.A.1
Dirsmith, M.W.2
-
23
-
-
38249004319
-
An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations
-
Covaleski, M. A., 1993. An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations. Accounting, Organizations and Society, 18: 65–80.
-
(1993)
Accounting, Organizations and Society
, vol.18
, pp. 65-80
-
-
Covaleski, M.A.1
-
24
-
-
0039630399
-
Introduction
-
Czarniawska B., Sevón G., (eds), Berlin: De Gruyter, and, In, Edited by
-
Czarniawska, B., and Sevón, G., 1996. “ Introduction ”. In Translating Organizational Change, Edited by: Czarniawska, B., and Sevón, G., 1–12. Berlin: De Gruyter.
-
(1996)
Translating Organizational Change
, pp. 1-12
-
-
Czarniawska, B.1
Sevón, G.2
-
25
-
-
84995132616
-
A review of the current state of negotiated order theory: an appreciation and critique
-
Day, R., and Day, J. V., 1977. A review of the current state of negotiated order theory: an appreciation and critique. Sociological Quarterly, 18: 126–142.
-
(1977)
Sociological Quarterly
, vol.18
, pp. 126-142
-
-
Day, R.1
Day, J.V.2
-
26
-
-
21144464704
-
A perspective on accounting for defense contracts
-
Demski, J. S., and Magee, R. P., 1992. A perspective on accounting for defense contracts. The Accounting Review, 67: 732–740.
-
(1992)
The Accounting Review
, vol.67
, pp. 732-740
-
-
Demski, J.S.1
Magee, R.P.2
-
27
-
-
84986170709
-
The making and remaking of organization context: duality and the institutionalization process
-
Dillard, J. F., 2004. The making and remaking of organization context: duality and the institutionalization process. Accounting, Auditing and Accountability Journal, 17: 506–542.
-
(2004)
Accounting, Auditing and Accountability Journal
, vol.17
, pp. 506-542
-
-
Dillard, J.F.1
-
28
-
-
0002555060
-
Interest and agency in institutional theory
-
Zucker L.G., (ed), Cambridge, MA: Ballinger, In, Edited by
-
DiMaggio, P. J., 1988. “ Interest and agency in institutional theory ”. In Institutional Patterns and Organizations: Culture and Environment, Edited by: Zucker, L. G., 3–21. Cambridge, MA: Ballinger.
-
(1988)
Institutional Patterns and Organizations: Culture and Environment
, pp. 3-21
-
-
DiMaggio, P.J.1
-
29
-
-
0000953669
-
The iron cage revisited: institutional isomorphism in organizational fields
-
DiMaggio, P. J., and Powell, W. W., 1983. The iron cage revisited: institutional isomorphism in organizational fields. American Sociological Review, 48: 147–160.
-
(1983)
American Sociological Review
, vol.48
, pp. 147-160
-
-
DiMaggio, P.J.1
Powell, W.W.2
-
30
-
-
0001073758
-
Building theories from case study research
-
Eisenhardt, K. M., 1989. Building theories from case study research. Academy of Management Review, 14: 532–550.
-
(1989)
Academy of Management Review
, vol.14
, pp. 532-550
-
-
Eisenhardt, K.M.1
-
33
-
-
0001474016
-
Negotiated orders and organizational cultures
-
Fine, G. A., 1984. Negotiated orders and organizational cultures. Annual Review of Sociology, 10: 239–262.
-
(1984)
Annual Review of Sociology
, vol.10
, pp. 239-262
-
-
Fine, G.A.1
-
34
-
-
0010107953
-
The case of the profitable bloodhound
-
Flower, J. F., 1966. The case of the profitable bloodhound. Journal of Accounting Research, 4: 16–36.
-
(1966)
Journal of Accounting Research
, vol.4
, pp. 16-36
-
-
Flower, J.F.1
-
35
-
-
0030215306
-
The influence of funding source and legislative requirements on government cost accounting practices
-
Geiger, D. R., and Ittner, C. D., 1996. The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society, 21: 549–567.
-
(1996)
Accounting, Organizations and Society
, vol.21
, pp. 549-567
-
-
Geiger, D.R.1
Ittner, C.D.2
-
37
-
-
0000437716
-
Towards explaining stability in and around management accounting systems
-
Granlund, M., 2001. Towards explaining stability in and around management accounting systems. Management Accounting Research, 12: 141–166.
-
(2001)
Management Accounting Research
, vol.12
, pp. 141-166
-
-
Granlund, M.1
-
38
-
-
0030511668
-
Understanding radical organizational change: bringing together the old and new institutionalism
-
Greenwood, R., and Hinings, C. R., 1996. Understanding radical organizational change: bringing together the old and new institutionalism. Academy of Management Review, 21: 1022–1054.
-
(1996)
Academy of Management Review
, vol.21
, pp. 1022-1054
-
-
Greenwood, R.1
Hinings, C.R.2
-
39
-
-
0036003215
-
Theorizing change: the role of professional associations in the transformation of institutionalized fields
-
Greenwood, R., 2002. Theorizing change: the role of professional associations in the transformation of institutionalized fields. Academy of Management Journal, 45: 58–80.
-
(2002)
Academy of Management Journal
, vol.45
, pp. 58-80
-
-
Greenwood, R.1
-
40
-
-
0002250615
-
A symbolic interactionist analysis of politics
-
Hall, P. M., 1972. A symbolic interactionist analysis of politics. Sociological Inquiry, 42: 32–75.
-
(1972)
Sociological Inquiry
, vol.42
, pp. 32-75
-
-
Hall, P.M.1
-
41
-
-
0030094453
-
Contrasting approaches to the ‘problem’ of cross subsidy
-
Heald, D., 1996. Contrasting approaches to the ‘problem’ of cross subsidy. Management Accounting Research, 7: 53–72.
-
(1996)
Management Accounting Research
, vol.7
, pp. 53-72
-
-
Heald, D.1
-
42
-
-
0042171482
-
Social movement organizations: a metaphor for strategic actors in institutional fields
-
Hensmans, M., 2003. Social movement organizations: a metaphor for strategic actors in institutional fields. Organization Studies, 24: 355–381.
-
(2003)
Organization Studies
, vol.24
, pp. 355-381
-
-
Hensmans, M.1
-
48
-
-
0035486480
-
The temporal dynamics of institutionalization
-
Lawrence, T. B., 2001. The temporal dynamics of institutionalization. Academy of Management Review, 26: 624–644.
-
(2001)
Academy of Management Review
, vol.26
, pp. 624-644
-
-
Lawrence, T.B.1
-
49
-
-
0036003232
-
Institutional effects of interorganizational collaboration: the emergence of proto-institutions
-
Lawrence, T. B., 2002. Institutional effects of interorganizational collaboration: the emergence of proto-institutions. Academy of Management Journal, 45: 281–290.
-
(2002)
Academy of Management Journal
, vol.45
, pp. 281-290
-
-
Lawrence, T.B.1
-
50
-
-
2942640330
-
Surplus or deficit–who cares? Cross-subsidy in colleges of higher education
-
Lewis, B., and Pendlebury, M., 2002. Surplus or deficit–who cares? Cross-subsidy in colleges of higher education. Financial Accountability and Management, 18: 25–38.
-
(2002)
Financial Accountability and Management
, vol.18
, pp. 25-38
-
-
Lewis, B.1
Pendlebury, M.2
-
51
-
-
0000578150
-
Social organization and social structure in symbolic interactionist thought
-
Maines, D. R., 1977a. Social organization and social structure in symbolic interactionist thought. Annual Review of Sociology, 3: 235–259.
-
(1977)
Annual Review of Sociology
, vol.3
, pp. 235-259
-
-
Maines, D.R.1
-
52
-
-
84995160648
-
Structural parameters and negotiated orders: comment on Benson and Day and Day
-
Maines, D. R., 1977b. Structural parameters and negotiated orders: comment on Benson and Day and Day. Sociological Quarterly, 19: 491–496.
-
(1977)
Sociological Quarterly
, vol.19
, pp. 491-496
-
-
Maines, D.R.1
-
53
-
-
0033229027
-
Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms
-
Malmi, T., 1999. Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organizations and Society, 24: 649–672.
-
(1999)
Accounting, Organizations and Society
, vol.24
, pp. 649-672
-
-
Malmi, T.1
-
54
-
-
38149144444
-
Ambiguity and accounting: the elusive link between information and decision making
-
March, J. G., 1987. Ambiguity and accounting: the elusive link between information and decision making. Accounting, Organizations and Society, 12: 153–168.
-
(1987)
Accounting, Organizations and Society
, vol.12
, pp. 153-168
-
-
March, J.G.1
-
56
-
-
0035648839
-
Performance measurement and institutional processes: a study of managerial responses to public sector reform
-
Modell, S., 2001. Performance measurement and institutional processes: a study of managerial responses to public sector reform. Management Accounting Research, 12: 437–464.
-
(2001)
Management Accounting Research
, vol.12
, pp. 437-464
-
-
Modell, S.1
-
57
-
-
0344578897
-
Institutional perspectives on cost allocations: integration and extension
-
Modell, S., 2002. Institutional perspectives on cost allocations: integration and extension. European Accounting Review, 11: 653–679.
-
(2002)
European Accounting Review
, vol.11
, pp. 653-679
-
-
Modell, S.1
-
58
-
-
0345547736
-
Goals versus institutions: the development of performance measurement in the Swedish university sector
-
Modell, S., 2003. Goals versus institutions: the development of performance measurement in the Swedish university sector. Management Accounting Research, 14: 333–359.
-
(2003)
Management Accounting Research
, vol.14
, pp. 333-359
-
-
Modell, S.1
-
59
-
-
4444322271
-
Decentralization and reliance on the controllability principle in the public sector
-
Modell, S., and Lee, A., 2001. Decentralization and reliance on the controllability principle in the public sector. Financial Accountability and Management, 17: 191–218.
-
(2001)
Financial Accountability and Management
, vol.17
, pp. 191-218
-
-
Modell, S.1
Lee, A.2
-
60
-
-
0001279075
-
Strategic responses to institutional processes
-
Oliver, C., 1991. Strategic responses to institutional processes. Academy of Management Review, 16: 145–179.
-
(1991)
Academy of Management Review
, vol.16
, pp. 145-179
-
-
Oliver, C.1
-
61
-
-
0033636372
-
Inter-organizational collaboration and the dynamics of institutional fields
-
Phillips, N., 2000. Inter-organizational collaboration and the dynamics of institutional fields. Journal of Management Studies, 37: 23–43.
-
(2000)
Journal of Management Studies
, vol.37
, pp. 23-43
-
-
Phillips, N.1
-
63
-
-
84867520382
-
-
Stockholm: Ministry of Higher Education and Science
-
Prop. 2000/01. Forskning och förnyelse [Research and Renewal], Stockholm: Ministry of Higher Education and Science.
-
(2000)
Forskning och förnyelse [Research and Renewal]
-
-
-
64
-
-
23444444653
-
-
Stockholm: Ministry of Higher Education and Science
-
Prop. 2001/02. Den öppna högskolan [The Open University], Stockholm: Ministry of Higher Education and Science.
-
(2001)
Den öppna högskolan [The Open University]
-
-
-
65
-
-
84986082569
-
A negotiated order perspective on public sector accounting and financial control
-
Rahaman, A. S., and Lawrence, S., 2001. A negotiated order perspective on public sector accounting and financial control. Accounting, Auditing and Accountability Journal, 14: 147–165.
-
(2001)
Accounting, Auditing and Accountability Journal
, vol.14
, pp. 147-165
-
-
Rahaman, A.S.1
Lawrence, S.2
-
70
-
-
18844377165
-
Stability and change: an institutionalist study of management accounting change
-
Siti-Nabiha, A. K., and Scapens, R. W., 2005. Stability and change: an institutionalist study of management accounting change. Accounting, Auditing and Accountability Journal, 18: 44–73.
-
(2005)
Accounting, Auditing and Accountability Journal
, vol.18
, pp. 44-73
-
-
Siti-Nabiha, A.K.1
Scapens, R.W.2
-
72
-
-
0036623260
-
ABC and organizational change: an institutional perspective
-
Soin, K., 2002. ABC and organizational change: an institutional perspective. Management Accounting Research, 13: 249–271.
-
(2002)
Management Accounting Research
, vol.13
, pp. 249-271
-
-
Soin, K.1
-
74
-
-
0002657549
-
The hospital and its negotiated order
-
Freidson E., (ed), New York: Free Press, In, Edited by
-
Strauss, A., 1963. “ The hospital and its negotiated order ”. In The Hospital in Modern Society, Edited by: Freidson, E., 147–169. New York: Free Press.
-
(1963)
The Hospital in Modern Society
, pp. 147-169
-
-
Strauss, A.1
-
76
-
-
85044952743
-
-
Stockholm: Association of Swedish Higher Education
-
Sveriges universitets- och högskoleförbund. 2003. Newsletter 2003-02-04, Stockholm: Association of Swedish Higher Education.
-
(2003)
Newsletter 2003-02-04
-
-
-
77
-
-
0010956739
-
Useful arbitrary allocations (with a comment on the neutrality of financial accounting reports)
-
Thomas, A. L., 1971. Useful arbitrary allocations (with a comment on the neutrality of financial accounting reports). The Accounting Review, 46: 472–479.
-
(1971)
The Accounting Review
, vol.46
, pp. 472-479
-
-
Thomas, A.L.1
-
78
-
-
0001386056
-
The institutionalisation of institutional theory
-
Clegg S.R., (ed), Thousand Oaks, CA: Sage, and, In, Edited by
-
Tolbert, P. S., and Zucker, L. G., 1996. “ The institutionalisation of institutional theory ”. In Handbook of Organization Studies, Edited by: Clegg, S. R., 175–190. Thousand Oaks, CA: Sage.
-
(1996)
Handbook of Organization Studies
, pp. 175-190
-
-
Tolbert, P.S.1
Zucker, L.G.2
|