메뉴 건너뛰기




Volumn 15, Issue 2, 2006, Pages 219-251

Institutional and negotiated order perspectives on cost allocations: The case of the Swedish university sector

Author keywords

[No Author keywords available]

Indexed keywords


EID: 70449611754     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180500252144     Document Type: Article
Times cited : (38)

References (85)
  • 1
    • 0001060154 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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
  • 64
    • 23444444653 scopus 로고    scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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
  • 72
    • 0036623260 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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 scopus 로고
    • 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 scopus 로고    scopus 로고
    • 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


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.