메뉴 건너뛰기




Volumn 21, Issue 1, 2009, Pages 99-124

Management control in new product development: The dynamics of managing flexibility and efficiency

Author keywords

[No Author keywords available]

Indexed keywords


EID: 79953276537     PISSN: 10492127     EISSN: 15588033     Source Type: Journal    
DOI: 10.2308/jmar.2009.21.1.99     Document Type: Article
Times cited : (148)

References (48)
  • 2
    • 0031116572 scopus 로고    scopus 로고
    • Management control systems in research and development organizations: The role of accounting, behaviour and personnel controls
    • Abernethy, M. A., and P. Brownell. 1997. Management control systems in research and development organizations: the role of accounting, behaviour and personnel controls. Accounting, Organizations and Society 12 (3 4): 233-248.
    • (1997) Accounting, Organizations and Society , vol.12 , Issue.3-4 , pp. 233-248
    • Abernethy, M.A.1    Brownell, P.2
  • 3
    • 0030306446 scopus 로고    scopus 로고
    • Two types of bureaucracy: Enabling and coercive
    • Adler, P. S., and B. Borys. 1996. Two types of bureaucracy: enabling and coercive. Administrative Science Quarterly 41: 61-89.
    • (1996) Administrative Science Quarterly , vol.41 , pp. 61-89
    • Adler, P.S.1    Borys, B.2
  • 4
    • 0033433503 scopus 로고    scopus 로고
    • Flexibility versus efficiency? A case study of model changeovers in the Toyota production system
    • Adler, P. S., B. Goldoftas, and D. I. Levine. 1999. Flexibility versus efficiency? A case study of model changeovers in the Toyota production system. Organization Science 10 (1): 43-68.
    • (1999) Organization Science , vol.10 , Issue.1 , pp. 43-68
    • Adler, P.S.1    Goldoftas, B.2    Levine, D.I.3
  • 5
    • 0001843571 scopus 로고    scopus 로고
    • Accounting and organizations: Realizing the richness of field research
    • Ahrens, T., and J. Dent. 1998. Accounting and organizations: realizing the richness of field research. Journal of Management Accounting Research 10: 1-39.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 1-39
    • Ahrens, T.1    Dent, J.2
  • 6
    • 0036623382 scopus 로고    scopus 로고
    • The structuration of legitimate performance measures and management: Day-to-day contests of accountability in a U.K
    • Ahrens, T, and C. Chapman. 2002. The structuration of legitimate performance measures and management: day-to-day contests of accountability in a U.K. restaurant chain. Management Accounting Research 13: 151-171.
    • (2002) Restaurant chain Management Accounting Research , vol.13 , pp. 151-171
    • Ahrens, T.1    Chapman, C.2
  • 7
    • 3042528698 scopus 로고    scopus 로고
    • Flexibility and efficiency in a UK restaurant chain
    • Ahrens, T, and C. Chapman. 2004. Flexibility and efficiency in a UK restaurant chain. Contemporary Accounting Research 21 (2): 271-301.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.2 , pp. 271-301
    • Ahrens, T.1    Chapman, C.2
  • 8
    • 34249714330 scopus 로고    scopus 로고
    • Accounting change as relational drifting: A field study of experiments with performance measurement
    • Andon, P., J. Baxter, and W. F. Chua. 2007. Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research 18: 273-308.
    • (2007) Management Accounting Research , vol.18 , pp. 273-308
    • Andon, P.1    Baxter, J.2    Chua, W.F.3
  • 9
    • 21844481155 scopus 로고
    • Product development: Past research, present findings, and future directions
    • Brown, S., and K. M. Eisenhardt. 1995. Product development: past research, present findings, and future directions. Academy of Management Review 20 (2): 343-378.
    • (1995) Academy of Management Review , vol.20 , Issue.2 , pp. 343-378
    • Brown, S.1    Eisenhardt, K.M.2
  • 11
    • 4344627574 scopus 로고    scopus 로고
    • Balancing and rebalancing in the creation and evolution of organizational control
    • Cardinal, L. B., S. B. Sitkin, and C. P. Long. 2004. Balancing and rebalancing in the creation and evolution of organizational control. Organization Science 15 (4): 411-431.
    • (2004) Organization Science , vol.15 , Issue.4 , pp. 411-431
    • Cardinal, L.B.1    Sitkin, S.B.2    Long, C.P.3
  • 12
    • 58249083768 scopus 로고    scopus 로고
    • Information system integration, enabling control and performance
    • Chapman, C. S., and L.-A. Kihn. 2009. Information system integration, enabling control and performance. Accounting, Organizations and Society 34 (2): 151-169.
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.2 , pp. 151-169
    • Chapman, C.S.1    Kihn, L.-A.2
  • 15
    • 0034179289 scopus 로고    scopus 로고
    • An empirical study on the drivers of management control systems' design in new product development
    • Davila, T. 2000. An empirical study on the drivers of management control systems' design in new product development. Accounting, Organizations and Society 25 (4 5): 383-409.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.4-5 , pp. 383-409
    • Davila, T.1
  • 16
    • 29244465963 scopus 로고    scopus 로고
    • Designing cost-competitive technology products through cost management
    • Davila, T., and M. Wouters. 2004. Designing cost-competitive technology products through cost management. Accounting Horizons 18 (1): 13-26.
    • (2004) Accounting Horizons , vol.18 , Issue.1 , pp. 13-26
    • Davila, T.1    Wouters, M.2
  • 17
    • 0000011106 scopus 로고
    • The ambidextrous organization: Designing dual structures for innovation
    • Edited By R. H. Kilman, L. R. Pondy, and D. Slevin New York, NY: North-Holland
    • Duncan, R. B. 1976. The ambidextrous organization: designing dual structures for innovation. In The Management of Organization Design, edited by R. H. Kilman, L. R. Pondy, and D. Slevin, Vol. 1. New York, NY: North-Holland.
    • (1976) The Management of Organization Design , vol.1
    • Duncan, R.B.1
  • 18
    • 0001073758 scopus 로고
    • Building theories from case study research
    • Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review 14 (4): 532-550.
    • (1989) Academy of Management Review , vol.14 , Issue.4 , pp. 532-550
    • Eisenhardt, K.M.1
  • 19
    • 34948868210 scopus 로고    scopus 로고
    • Supply-chain accounting practices in the UK retail sector: Enabling or coercing collaboration?
    • Free, C. 2007. Supply-chain accounting practices in the UK retail sector: Enabling or coercing collaboration? Contemporary Accounting Research 24 (3): 897-933.
    • (2007) Contemporary Accounting Research , vol.24 , Issue.3 , pp. 897-933
    • Free, C.1
  • 21
    • 0040908085 scopus 로고    scopus 로고
    • Foundations of incomplete contracts
    • Hart, O., and J. Moore. 1999. Foundations of incomplete contracts. The Review of Economic Studies 66 (1): 115-138.
    • (1999) The Review of Economic Studies , vol.66 , Issue.1 , pp. 115-138
    • Hart, O.1    Moore, J.2
  • 22
    • 0000207559 scopus 로고    scopus 로고
    • Shared knowledge, ''glitches,'' and product development performance
    • Hoopes, D. G., and S. Postrel. 1999. Shared knowledge, ''glitches,'' and product development performance. Strategic Management Journal 20 (9): 837-865.
    • (1999) Strategic Management Journal , vol.20 , Issue.9 , pp. 837-865
    • Hoopes, D.G.1    Postrel, S.2
  • 23
    • 0001724854 scopus 로고    scopus 로고
    • Data management and analysis method
    • edited by N. K. Denzin, and Y. S. Lincoln. Thousand Oaks, CA: Sage Publications
    • Huberman, A. M., and M. B. Miles. 1998. Data management and analysis method. In Strategies of qualitative inquiry, edited by N. K. Denzin, and Y. S. Lincoln. Thousand Oaks, CA: Sage Publications.
    • (1998) Strategies of Qualitative Inquiry
    • Huberman, A.M.1    Miles, M.B.2
  • 24
    • 0002536714 scopus 로고
    • Managing the new product development process: How Japanese companies learn and unlearn
    • edited by K. B. Clark, R. H. Hayes, and C. Lorenz. Boston, MA: Harvard Business School Press
    • Imai, K., N. Ikujiro, and H. Takeuchi. 1985. Managing the new product development process: how Japanese companies learn and unlearn. In The Uneasy Alliance: Managing the Productivity-Technology Dilemma, edited by K. B. Clark, R. H. Hayes, and C. Lorenz. Boston, MA: Harvard Business School Press.
    • (1985) The Uneasy Alliance: Managing the Productivity-Technology Dilemma
    • Imai, K.1    Ikujiro, N.2    Takeuchi, H.3
  • 25
    • 0141884754 scopus 로고    scopus 로고
    • Value maximization, stakeholder theory, and the corporate objective function
    • Jensen, M. 2001. Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance 14 (3): 8-21.
    • (2001) Journal of Applied Corporate Finance , vol.14 , Issue.3 , pp. 8-21
    • Jensen, M.1
  • 26
    • 45549110838 scopus 로고
    • Life with a subcontractor: New technology and management accounting
    • Jönsson, S., and A. Grönlund. 1988. Life with a subcontractor: New technology and management accounting. Accounting, Organizations and Society 13 (5): 512-532.
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.5 , pp. 512-532
    • Jönsson, S.1    Grönlund, A.2
  • 28
    • 0036750522 scopus 로고    scopus 로고
    • Exploring management accounting change: The case of Balanced Scorecard implementation
    • Kasurinen, T. 2002. Exploring management accounting change: The case of Balanced Scorecard implementation. Management Accounting Research 13 (3): 323-343.
    • (2002) Management Accounting Research , vol.13 , Issue.3 , pp. 323-343
    • Kasurinen, T.1
  • 29
    • 0036201512 scopus 로고    scopus 로고
    • Managing multiple dimensions of manufacturing performance An exploratory study
    • Lillis, A. M. 2002. Managing multiple dimensions of manufacturing performance An exploratory study. Accounting, Organizations and Society 27: 497-529.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 497-529
    • Lillis, A.M.1
  • 30
    • 33846377406 scopus 로고    scopus 로고
    • Management and Organization: A Critical Text
    • U.K.: Palgrave Macmillan
    • Linstead, S., Fulop, L., and Lilley, S. 2004. Management and Organization: A Critical Text. Houndsmills, U.K.: Palgrave Macmillan.
    • (2004) Houndsmills
    • Linstead, S.1    Fulop, L.2    Lilley, S.3
  • 31
    • 9544224092 scopus 로고    scopus 로고
    • Homogeneity or heterogeneity of research in management accounting?
    • Lukka, K., and J. Mouritsen. 2002. Homogeneity or heterogeneity of research in management accounting? European Accounting Review 11 (4): 805-811.
    • (2002) European Accounting Review , vol.11 , Issue.4 , pp. 805-811
    • Lukka, K.1    Mouritsen, J.2
  • 32
    • 0001812752 scopus 로고
    • Exploration and exploitation in organizational learning
    • March, J. G. 1991. Exploration and exploitation in organizational learning. Organization Science 2 (1): 71-87.
    • (1991) Organization Science , vol.2 , Issue.1 , pp. 71-87
    • March, J.G.1
  • 34
    • 0001891163 scopus 로고    scopus 로고
    • The flexible firm: Strategies for a subcontractor's management control
    • Mouritsen, J. 1999. The flexible firm: Strategies for a subcontractor's management control. Accounting, Organizations and Society 24 (1): 31-56.
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.1 , pp. 31-56
    • Mouritsen, J.1
  • 35
    • 0037212303 scopus 로고    scopus 로고
    • Implementing enterprise resource planning and knowledge management systems in tandem: Fostering efficiency and innovation complementarity
    • Newell, S., J. C. Huang, R. D. Galliers, and S. L. Pan. 2003. Implementing enterprise resource planning and knowledge management systems in tandem: Fostering efficiency and innovation complementarity. Information and Organization 13: 25-52.
    • (2003) Information and Organization , vol.13 , pp. 25-52
    • Newell, S.1    Huang, J.C.2    Galliers, R.D.3    Pan, S.L.4
  • 36
    • 0032166062 scopus 로고    scopus 로고
    • Research and development performance measurement: A case study
    • Nixon, B. 1998. Research and development performance measurement: A case study. Management Accounting Research 9: 329-355.
    • (1998) Management Accounting Research , vol.9 , pp. 329-355
    • Nixon, B.1
  • 38
    • 60949166471 scopus 로고    scopus 로고
    • The Audit Society
    • Oxford U.K.: Oxford University Press
    • Power, M. 1997. The Audit Society. Rituals of Verification. Oxford, U.K.: Oxford University Press.
    • (1997) Rituals of Verification
    • Power, M.1
  • 40
    • 0000079202 scopus 로고
    • Organizational control systems in research and development
    • Rockness, H. O., and M. D. Shields. 1984. Organizational control systems in research and development. Accounting, Organizations and Society 9 (2): 165-177.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.2 , pp. 165-177
    • Rockness, H.O.1    Shields, M.D.2
  • 41
    • 84982403637 scopus 로고
    • An empirical analysis of the expenditure budget in research and development
    • Rockness, H. O., and M. D. Shields. 1988. An empirical analysis of the expenditure budget in research and development. Contemporary Accounting Research 4 (2): 568-581.
    • (1988) Contemporary Accounting Research , vol.4 , Issue.2 , pp. 568-581
    • Rockness, H.O.1    Shields, M.D.2
  • 42
    • 0000731727 scopus 로고
    • An empirical analysis of firms' implementation experiences with activity-based costing
    • Shields, M. 1995. An empirical analysis of firms' implementation experiences with activity-based costing. Journal of Management Accounting Research 7: 148-166.
    • (1995) Journal of Management Accounting Research , vol.7 , pp. 148-166
    • Shields, M.1
  • 47
    • 0001752681 scopus 로고    scopus 로고
    • Incomplete contracts: Where do we stand?
    • Tirole, J. 1999. Incomplete contracts: Where do we stand? Econometrica 67: 741-781.
    • (1999) Econometrica , vol.67 , pp. 741-781
    • Tirole, J.1
  • 48
    • 41149153544 scopus 로고    scopus 로고
    • Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department
    • Wouters, M., and C. Wilderom. 2008. Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department. Accounting, Organizations and Society 33: 488-516.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 488-516
    • Wouters, M.1    Wilderom, C.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.