메뉴 건너뛰기




Volumn 21, Issue 2, 2010, Pages 95-109

Managerial discourse and the link between theory and practice: From ROI to value-based management

Author keywords

Critical discourse analysis; Managerial knowledge; Return on investment; Strategic management accounting; Value based management

Indexed keywords


EID: 77952886173     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2010.02.007     Document Type: Article
Times cited : (42)

References (77)
  • 2
    • 0001696034 scopus 로고
    • Managerial Fads and Fashions: The Diffusion and Rejection of Innovations
    • Abrahamson E. Managerial Fads and Fashions: The Diffusion and Rejection of Innovations. Academy of Management Review 1991, 16:586-612.
    • (1991) Academy of Management Review , vol.16 , pp. 586-612
    • Abrahamson, E.1
  • 3
    • 85047698258 scopus 로고    scopus 로고
    • Varieties of discourse: on the study of organizations through discourse analysis
    • Alvesson M., Karreman D. Varieties of discourse: on the study of organizations through discourse analysis. Human Relations 2000, 53:1125-1149.
    • (2000) Human Relations , vol.53 , pp. 1125-1149
    • Alvesson, M.1    Karreman, D.2
  • 4
    • 84897325130 scopus 로고    scopus 로고
    • McGill-Queens University Press, Montreal
    • Amernic J., Craig R. CEO Speak 2006, McGill-Queens University Press, Montreal.
    • (2006) CEO Speak
    • Amernic, J.1    Craig, R.2
  • 6
    • 14544294456 scopus 로고    scopus 로고
    • Bundling and diffusion of management accounting innovations-the case of the balanced scorecard in Sweden
    • Ax C., Bjørnenak T. Bundling and diffusion of management accounting innovations-the case of the balanced scorecard in Sweden. Management Accounting Research 2005, 16:1-20.
    • (2005) Management Accounting Research , vol.16 , pp. 1-20
    • Ax, C.1    Bjørnenak, T.2
  • 7
    • 84977710826 scopus 로고
    • Beatrice: a study in the creation and destruction of value
    • Baker G.P. Beatrice: a study in the creation and destruction of value. Journal of Finance 1992, 47:1081-1119.
    • (1992) Journal of Finance , vol.47 , pp. 1081-1119
    • Baker, G.P.1
  • 8
    • 84934453614 scopus 로고
    • Design and devotion: surges of rational and normative ideologies of control in managerial discourse
    • Barley S., Kunda G. Design and devotion: surges of rational and normative ideologies of control in managerial discourse. Administrative Science Quarterly 1992, 37:363-399.
    • (1992) Administrative Science Quarterly , vol.37 , pp. 363-399
    • Barley, S.1    Kunda, G.2
  • 9
    • 77952885931 scopus 로고    scopus 로고
    • Sunday Telegraph, p. 2
    • Bennett N. EC Car Boot Sale December 8, 1996, Sunday Telegraph, p. 2, p. 2.
    • (1996) EC Car Boot Sale , pp. 2
    • Bennett, N.1
  • 10
    • 0001592371 scopus 로고
    • Strategic management and the straitjacket: an editorial essay
    • Bettis R.A. Strategic management and the straitjacket: an editorial essay. Organization Science 1991, 2:315-319.
    • (1991) Organization Science , vol.2 , pp. 315-319
    • Bettis, R.A.1
  • 11
    • 77952887818 scopus 로고
    • Hostile takeovers in the 1980s: the return to corporate specialization. In: Baily, M.N., Winston, C. (Eds.), Brookings Papers on Economic Activity: Microeconomics 1990. Brookings Institution, Washington.
    • Bhagat, S., Shleifer, A., Vishny, R., 1990. Hostile takeovers in the 1980s: the return to corporate specialization. In: Baily, M.N., Winston, C. (Eds.), Brookings Papers on Economic Activity: Microeconomics 1990. Brookings Institution, Washington, pp. 1-84.
    • (1990) , pp. 1-84
    • Bhagat, S.1    Shleifer, A.2    1Vishny, R.3
  • 13
    • 0002030121 scopus 로고
    • The case for strategic management accounting: the role of accounting information for strategy in competitive markets
    • Bromwich M. The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting, Organizations and Society 1990, 15:27-46.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 27-46
    • Bromwich, M.1
  • 15
    • 77952885262 scopus 로고    scopus 로고
    • Harvard Business School Press, Cambridge, M.A.
    • Bruns S. Managers' Lives 1997, Harvard Business School Press, Cambridge, M.A.
    • (1997) Managers' Lives
    • Bruns, S.1
  • 16
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualising management accounting change: An institutional framework
    • Burns J., Scapens R. Conceptualising management accounting change: An institutional framework. Management Accounting Research 2000, 11:3-25.
    • (2000) Management Accounting Research , vol.11 , pp. 3-25
    • Burns, J.1    Scapens, R.2
  • 17
    • 77952885443 scopus 로고    scopus 로고
    • GEC tightens pay conditions for Simpson. The Daily Telegraph, September 3
    • Cave, A., 1996. GEC tightens pay conditions for Simpson. The Daily Telegraph, September 3, p. 23.
    • (1996) , pp. 23
    • Cave, A.1
  • 19
    • 0003116374 scopus 로고
    • Administrative coordination, allocation and monitoring; a comparative analysis of the emergence of accounting and organization in the U.S.A and Europe
    • Chandler A., Daems H. Administrative coordination, allocation and monitoring; a comparative analysis of the emergence of accounting and organization in the U.S.A and Europe. Accounting, Organizations and Society 1979, 4:3-20.
    • (1979) Accounting, Organizations and Society , vol.4 , pp. 3-20
    • Chandler, A.1    Daems, H.2
  • 20
    • 0028600212 scopus 로고
    • The decline and fall of the conglomerate firm in the 1980s: the deinstitutionalisation of an organisational form
    • Davis G., Diekmann K., Tinsley C. The decline and fall of the conglomerate firm in the 1980s: the deinstitutionalisation of an organisational form. American Sociological Review 1994, 59:547-570.
    • (1994) American Sociological Review , vol.59 , pp. 547-570
    • Davis, G.1    Diekmann, K.2    Tinsley, C.3
  • 23
    • 18844428820 scopus 로고    scopus 로고
    • Peripheral vision: discourse analysis in organization studies: the case for critical realism
    • Fairclough N. Peripheral vision: discourse analysis in organization studies: the case for critical realism. Organization Studies 2005, 26:915-939.
    • (2005) Organization Studies , vol.26 , pp. 915-939
    • Fairclough, N.1
  • 24
    • 0000660765 scopus 로고
    • The structural transformation of American industry: an institutionalist account of the causes of diversification in the largest firms, 1919-1979
    • University of Chicago Press, Chicago, W.W. Powell, P.J. DiMaggio (Eds.)
    • Fligstein N. The structural transformation of American industry: an institutionalist account of the causes of diversification in the largest firms, 1919-1979. The New Institutionalism in Organisational Analysis 1991, University of Chicago Press, Chicago. W.W. Powell, P.J. DiMaggio (Eds.).
    • (1991) The New Institutionalism in Organisational Analysis
    • Fligstein, N.1
  • 26
    • 33845358961 scopus 로고    scopus 로고
    • Bad management theories are destroying good management practices
    • Ghoshal S. Bad management theories are destroying good management practices. Academy of Management Learning and Education 2005, 4:75-91.
    • (2005) Academy of Management Learning and Education , vol.4 , pp. 75-91
    • Ghoshal, S.1
  • 29
    • 0042357704 scopus 로고    scopus 로고
    • Foucault: power, knowledge and discourse
    • Sage, London, M. Wetherell, S. Taylor, S.J. Yates (Eds.)
    • Hall S. Foucault: power, knowledge and discourse. Discourse Theory and Practice: A Reader 2001, 72-81. Sage, London. M. Wetherell, S. Taylor, S.J. Yates (Eds.).
    • (2001) Discourse Theory and Practice: A Reader , pp. 72-81
    • Hall, S.1
  • 30
    • 38249000416 scopus 로고
    • The multidivisional structure: organizational fossil or source of value?
    • Hoskisson R.E., Hill C.W., Hicheon K. The multidivisional structure: organizational fossil or source of value?. Journal of Management 1993, 19:269-298.
    • (1993) Journal of Management , vol.19 , pp. 269-298
    • Hoskisson, R.E.1    Hill, C.W.2    Hicheon, K.3
  • 31
    • 0001393705 scopus 로고    scopus 로고
    • Assessing empirical research in managerial accounting: a value-based management perspective
    • Ittner C., Larcker D. Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics 2001, 32:349-410.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 349-410
    • Ittner, C.1    Larcker, D.2
  • 32
    • 0001066475 scopus 로고
    • Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers
    • Jensen M. Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers. American Economic Review 1986, 76:323-329.
    • (1986) American Economic Review , vol.76 , pp. 323-329
    • Jensen, M.1
  • 36
    • 0002328783 scopus 로고    scopus 로고
    • Creating new management practice through Innovation Action Research
    • Kaplan R.S. Creating new management practice through Innovation Action Research. Journal of Management Accounting Research 1998, 10:89-118.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 89-118
    • Kaplan, R.S.1
  • 38
  • 40
    • 84963130397 scopus 로고
    • Accounting as the master metaphor of Economics
    • Klamer A., McCloskey D. Accounting as the master metaphor of Economics. European Accounting Review 1992, 1:145-160.
    • (1992) European Accounting Review , vol.1 , pp. 145-160
    • Klamer, A.1    McCloskey, D.2
  • 43
    • 84993868251 scopus 로고
    • The uneasy case for conglomerate mergers
    • Levy H., Sarnat M. The uneasy case for conglomerate mergers. Journal of Finance 1970, 25:795-802.
    • (1970) Journal of Finance , vol.25 , pp. 795-802
    • Levy, H.1    Sarnat, M.2
  • 45
    • 0030242126 scopus 로고    scopus 로고
    • Strategic management accounting: the Emperor's new clothes?
    • Lord B. Strategic management accounting: the Emperor's new clothes?. Management Accounting Research 1996, 7:347-366.
    • (1996) Management Accounting Research , vol.7 , pp. 347-366
    • Lord, B.1
  • 46
    • 77952886216 scopus 로고    scopus 로고
    • Management Today, London
    • Lorenz A. Time to Unpick GEC October 1996, Management Today, London, pp. 44-49.
    • (1996) Time to Unpick GEC , pp. 44-49
    • Lorenz, A.1
  • 47
    • 9544224092 scopus 로고    scopus 로고
    • Homogeneity or heterogeneity of research in management accounting?
    • Lukka K., Mouritsen J. Homogeneity or heterogeneity of research in management accounting?. European Accounting Review 2002, 11:805-811.
    • (2002) European Accounting Review , vol.11 , pp. 805-811
    • Lukka, K.1    Mouritsen, J.2
  • 48
    • 0033229027 scopus 로고    scopus 로고
    • Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms
    • Malmi T. Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, Organization and Society 1999, 24:649-672.
    • (1999) Accounting, Organization and Society , vol.24 , pp. 649-672
    • Malmi, T.1
  • 49
    • 75249084531 scopus 로고    scopus 로고
    • In search of management accounting theory
    • Malmi T., Granlund M. In search of management accounting theory. European Accounting Review 2009, 18:597-620.
    • (2009) European Accounting Review , vol.18 , pp. 597-620
    • Malmi, T.1    Granlund, M.2
  • 50
    • 0141686893 scopus 로고    scopus 로고
    • Value Based Management practices-some evidence from the field
    • Malmi T., Ikäheimo S. Value Based Management practices-some evidence from the field. Management Accounting Research 2003, 14:235-254.
    • (2003) Management Accounting Research , vol.14 , pp. 235-254
    • Malmi, T.1    Ikäheimo, S.2
  • 53
    • 1542613353 scopus 로고    scopus 로고
    • Institutional reality, financial reporting and the rules of the game
    • Mouck T. Institutional reality, financial reporting and the rules of the game. Accounting, Organizations and Society 2004, 29:525-541.
    • (2004) Accounting, Organizations and Society , vol.29 , pp. 525-541
    • Mouck, T.1
  • 54
    • 0007223607 scopus 로고    scopus 로고
    • Accounting and the absence of a business economics tradition in the United Kingdom
    • Napier C. Accounting and the absence of a business economics tradition in the United Kingdom. European Accounting Review 1996, 5:449-481.
    • (1996) European Accounting Review , vol.5 , pp. 449-481
    • Napier, C.1
  • 55
    • 0038269850 scopus 로고    scopus 로고
    • The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard
    • Nørreklit H. The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard. Accounting, Organizations and Society 2003, 28:591-619.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 591-619
    • Nørreklit, H.1
  • 56
  • 57
    • 77952887386 scopus 로고    scopus 로고
    • Observer. November 11
    • Observer, 1996. November 11, p. 21.
    • (1996) , pp. 21
  • 58
    • 0032325778 scopus 로고    scopus 로고
    • Wall Street's contribution to management accounting: the Stern Stewart EVA financial management system
    • O'Hanlan J., Peasnell K. Wall Street's contribution to management accounting: the Stern Stewart EVA financial management system. Management Accounting Research 1998, 9:421-444.
    • (1998) Management Accounting Research , vol.9 , pp. 421-444
    • O'Hanlan, J.1    Peasnell, K.2
  • 59
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: a framework for management control systems research
    • Otley D. Performance management: a framework for management control systems research. Management Accounting Research 1999, 10:363-382.
    • (1999) Management Accounting Research , vol.10 , pp. 363-382
    • Otley, D.1
  • 60
    • 84893899451 scopus 로고
    • Late adoption of the multidivisional form by large U.S. corporations: institutional, political, and economic accounts
    • Palmer D., Jennings P., Zhou X. Late adoption of the multidivisional form by large U.S. corporations: institutional, political, and economic accounts. Administrative Science Quarterly 1993, 38:100-131.
    • (1993) Administrative Science Quarterly , vol.38 , pp. 100-131
    • Palmer, D.1    Jennings, P.2    Zhou, X.3
  • 63
    • 0003106484 scopus 로고
    • The core competence of the corporation
    • May-June
    • Prahalad C., Hamel G. The core competence of the corporation. Harvard Business Review 1990, (May-June):79-91.
    • (1990) Harvard Business Review , pp. 79-91
    • Prahalad, C.1    Hamel, G.2
  • 64
    • 0141575360 scopus 로고    scopus 로고
    • In search of strategic management accounting: theoretical and field study perspectives
    • Roslender R., Hart S. In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research 2003, 14:255-279.
    • (2003) Management Accounting Research , vol.14 , pp. 255-279
    • Roslender, R.1    Hart, S.2
  • 66
    • 0000363974 scopus 로고
    • Never mind the gap: towards an institutional perspective on management accounting practice
    • Scapens R.W. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research 1994, 5:301-321.
    • (1994) Management Accounting Research , vol.5 , pp. 301-321
    • Scapens, R.W.1
  • 68
    • 84920094502 scopus 로고    scopus 로고
    • Strategic cost management: upsizing, downsizing, and right (?) sizing. In: Alnoor Bhimani (Ed.), Chapter in Contemporary Issues in Management Accounting. Oxford University Press, Oxford.
    • Shank, J., 2007. Strategic cost management: upsizing, downsizing, and right (?) sizing. In: Alnoor Bhimani (Ed.), Chapter in Contemporary Issues in Management Accounting. Oxford University Press, Oxford, pp. 355-379.
    • (2007) , pp. 355-379
    • Shank, J.1
  • 69
    • 0002912969 scopus 로고
    • Strategic cost management: new wine, or just new bottles?
    • Fall
    • Shank J. Strategic cost management: new wine, or just new bottles?. Journal of Management Accounting Research 1989, (Fall):47-65.
    • (1989) Journal of Management Accounting Research , pp. 47-65
    • Shank, J.1
  • 70
    • 0001026456 scopus 로고    scopus 로고
    • A survey of corporate governance
    • Shleifer A., Vishny R. A survey of corporate governance. Journal of Finance 1997, 52:737-783.
    • (1997) Journal of Finance , vol.52 , pp. 737-783
    • Shleifer, A.1    Vishny, R.2
  • 71
  • 75
    • 0347134948 scopus 로고    scopus 로고
    • Reflections on the papers in this issue and a commentary on the state of strategic management accounting
    • Tomkins C., Carr C. Reflections on the papers in this issue and a commentary on the state of strategic management accounting. Management Accounting Research 1996, 7:271-280.
    • (1996) Management Accounting Research , vol.7 , pp. 271-280
    • Tomkins, C.1    Carr, C.2
  • 76
    • 2542522417 scopus 로고    scopus 로고
    • Corporate structure: from policy to practice
    • Sage, London, A. Pettigrew, H. Thomas, R. Whittington (Eds.)
    • Whittington R. Corporate structure: from policy to practice. Chapter in Handbook of Strategy and Management 2002, 113-138. Sage, London. A. Pettigrew, H. Thomas, R. Whittington (Eds.).
    • (2002) Chapter in Handbook of Strategy and Management , pp. 113-138
    • Whittington, R.1
  • 77
    • 84993812013 scopus 로고    scopus 로고
    • The work of strategizing and organizing: for a practice perspective
    • Whittington R. The work of strategizing and organizing: for a practice perspective. Strategic Organization 2003, 1:117-125.
    • (2003) Strategic Organization , vol.1 , pp. 117-125
    • Whittington, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.