메뉴 건너뛰기




Volumn 9, Issue 3, 2008, Pages 148-167

The adoption of value-based management in large UK companies: A case for diffusion theory

Author keywords

Diffusion; Interviews; Management accounting; Organizational analysis; United Kingdom

Indexed keywords


EID: 84992925009     PISSN: 09675426     EISSN: None     Source Type: Journal    
DOI: 10.1108/09675420810919711     Document Type: Article
Times cited : (16)

References (81)
  • 1
    • 0002119982 scopus 로고
    • Patterns of industrial innovation
    • Abernathy, W.J. and Utterback, J.M. (1978), “Patterns of industrial innovation”, Technology Review, Vol. 80, pp. 40-47.
    • (1978) Technology Review , vol.80 , pp. 40-47
    • Abernathy, W.J.1    Utterback, J.M.2
  • 2
    • 0001696034 scopus 로고
    • Managerial fads and fashions: the diffusion and rejection of innovations
    • Abrahamson, E. (1991), “Managerial fads and fashions: the diffusion and rejection of innovations”, Academy of Management Review, Vol. 16, pp. 586-612.
    • (1991) Academy of Management Review , vol.16 , pp. 586-612
    • Abrahamson, E.1
  • 4
    • 0005826671 scopus 로고
    • Institutional and competitive bandwagons: using mathematical modeling as a tool to explore innovation diffusion
    • Abrahamson, E. and Rosenkopf, L. (1993), “Institutional and competitive bandwagons: using mathematical modeling as a tool to explore innovation diffusion”, Academy of Management Review, Vol. 21, pp. 487-517.
    • (1993) Academy of Management Review , vol.21 , pp. 487-517
    • Abrahamson, E.1    Rosenkopf, L.2
  • 5
    • 0002334486 scopus 로고
    • The organic organization and innovation
    • Aiken, M. and Hage, J. (1971), “The organic organization and innovation”, Sociology, Vol. 5, pp. 63-82.
    • (1971) Sociology , vol.5 , pp. 63-82
    • Aiken, M.1    Hage, J.2
  • 6
    • 0011935817 scopus 로고    scopus 로고
    • Economic transition, strategy and the evolution of management accounting practices: the case of India
    • Anderson, S.W. and Lanen, W.N. (1999), “Economic transition, strategy and the evolution of management accounting practices: the case of India”, Accounting, Organizations and Society, Vol. 24, pp. 379-412.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 379-412
    • Anderson, S.W.1    Lanen, W.N.2
  • 7
    • 42049091720 scopus 로고    scopus 로고
    • Sustainable corporate social responsibility and the value chain
    • MARA University Press Kulala Lumpur
    • Aras, G. and Crowther, D. (2007), “Sustainable corporate social responsibility and the value chain”, in Ed. Zain, M.M. and Ed. Crowther, D. (Eds), New Perspectives on Corporate Social Responsibility, MARA University Press, Kulala Lumpur, pp. 119-140.
    • (2007) New Perspectives on Corporate Social Responsibility , pp. 119-140
    • Aras, G.1    Crowther, D.2    Crowther, D.3    Zain, M.M.4
  • 9
    • 30244506308 scopus 로고
    • Trends in the development of product costing practices and techniques – a survey of the Swedish manufacturing industry
    • Department of Business Administration, Gothenburg School of Economics and Commercial Law Gothenburg
    • Ask, U. and Ax, C. (1992), “Trends in the development of product costing practices and techniques – a survey of the Swedish manufacturing industry”, FE-rapport: 333, Department of Business Administration, Gothenburg School of Economics and Commercial Law, Gothenburg.
    • (1992) FE-rapport: 333
    • Ask, U.1    Ax, C.2
  • 10
    • 0031094111 scopus 로고    scopus 로고
    • Diffusion and accounting: the case of ABC in Norway
    • Bj⊘rnenak, T. (1997), “Diffusion and accounting: the case of ABC in Norway”, Management Accounting Research, Vol. 8 No. 1, pp. 3-17.
    • (1997) Management Accounting Research , vol.8 , Issue.1 , pp. 3-17
    • Bj⊘rnenak, T.1
  • 13
    • 10644268819 scopus 로고    scopus 로고
    • Value based financial management systems, Editorial
    • Special Issue.
    • Bromwich, M. (1998), “Value based financial management systems, Editorial”, Management Accounting Research, Vol. 9, pp. 387-9, Special Issue.
    • (1998) Management Accounting Research , vol.9 , pp. 387-389
    • Bromwich, M.1
  • 17
    • 0034135062 scopus 로고    scopus 로고
    • Unravelling a profession: the case of engineers in a regional electricity company
    • Carter, C. and Crowther, D. (2000a), “Unravelling a profession: the case of engineers in a regional electricity company”, Critical Perspectives on Accounting, Vol. 11 No. 1, pp. 23-49.
    • (2000) Critical Perspectives on Accounting , vol.11 , Issue.1 , pp. 23-49
    • Carter, C.1    Crowther, D.2
  • 18
    • 84986169834 scopus 로고    scopus 로고
    • Organisational consumerism: the appropriation of packaged managerial knowledge
    • Carter, C. and Crowther, D. (2000b), “Organisational consumerism: the appropriation of packaged managerial knowledge”, Management Decision, Vol. 38 No. 9, pp. 626-637.
    • (2000) Management Decision , vol.38 , Issue.9 , pp. 626-637
    • Carter, C.1    Crowther, D.2
  • 19
    • 84963275125 scopus 로고
    • The adoption and diffusion of an accounting innovation
    • Winter
    • Comiskey, E.E. and Groves, R.E.V. (1972), “The adoption and diffusion of an accounting innovation”, Accounting & Business Research, Winter, pp. 67-77.
    • (1972) Accounting & Business Research , pp. 67-77
    • Comiskey, E.E.1    Groves, R.E.V.2
  • 24
    • 84992929278 scopus 로고    scopus 로고
    • Deloitte and Touche
    • Deloitte and Touche London
    • Deloitte and Touche (1996), Financial Management Survey 1996, Deloitte and Touche, London.
    • (1996) Financial Management Survey 1996
  • 25
    • 44949269179 scopus 로고
    • Strategy, organization and control: some possibilities for accounting research
    • Dent, J. (1990), “Strategy, organization and control: some possibilities for accounting research”, Accounting, Organizations and Society, Vol. 15 No. 1, pp. 3-25.
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.1 , pp. 3-25
    • Dent, J.1
  • 26
    • 0002555060 scopus 로고
    • Interest and agency in institutional theory
    • Ballinger Cambridge, MA
    • DiMaggio, P. (1988), “Interest and agency in institutional theory”, in Ed. Zucker, L.G. (Ed.), Institutional Patterns and Organizations, Ballinger, Cambridge, MA, pp. 3-22.
    • (1988) Institutional Patterns and Organizations , pp. 3-22
    • DiMaggio, P.1    Zucker, L.G.2
  • 27
    • 0000953669 scopus 로고
    • The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
    • DiMaggio, P.J. and Powell, W.W. (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organizational fields”, American Sociological Review, Vol. 48, pp. 147-160.
    • (1983) American Sociological Review , vol.48 , pp. 147-160
    • DiMaggio, P.J.1    Powell, W.W.2
  • 29
    • 0000876917 scopus 로고
    • Product costing in UK manufacturing organizations
    • Drury, C. and Tayles, M. (1994), “Product costing in UK manufacturing organizations”, The European Accounting Review, Vol. 3, pp. 443-470.
    • (1994) The European Accounting Review , vol.3 , pp. 443-470
    • Drury, C.1    Tayles, M.2
  • 33
    • 0001788578 scopus 로고
    • The social responsibility of a firm is to increase its profits
    • September
    • Friedman, M. (1970), “The social responsibility of a firm is to increase its profits”, The New York Times Magazine, September, pp. 32-33.
    • (1970) The New York Times Magazine , pp. 32-33
    • Friedman, M.1
  • 34
    • 0002588629 scopus 로고
    • Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction
    • Frucot, V. and Shearon, W.T. (1991), “Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction”, The Accounting Review, Vol. 66 No. 1, pp. 80-99.
    • (1991) The Accounting Review , vol.66 , Issue.1 , pp. 80-99
    • Frucot, V.1    Shearon, W.T.2
  • 35
    • 0000956545 scopus 로고
    • An organizational contingencies view of accounting and information systems implementation
    • Ginzberg, M. (1980), “An organizational contingencies view of accounting and information systems implementation”, Accounting, Organizations and Society, Vol. 5 No. 6, pp. 369-382.
    • (1980) Accounting, Organizations and Society , vol.5 , Issue.6 , pp. 369-382
    • Ginzberg, M.1
  • 36
    • 48749135946 scopus 로고
    • Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable
    • Govindarajan, V. (1984), “Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable”, Accounting, Organizations and Society, Vol. 9 No. 2, pp. 125-136.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.2 , pp. 125-136
    • Govindarajan, V.1
  • 37
    • 0000200342 scopus 로고
    • A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy
    • Govindarajan, V. (1988), “A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy”, Academy of Management Journal, Vol. 31 No. 12, pp. 28-53.
    • (1988) Academy of Management Journal , vol.31 , Issue.12 , pp. 28-53
    • Govindarajan, V.1
  • 38
    • 0001353745 scopus 로고
    • Impact of output versus behaviour control and resource sharing on performance: strategy as a mediating variable
    • Govindarajan, V. and Fisher, J. (1990), “Impact of output versus behaviour control and resource sharing on performance: strategy as a mediating variable”, Academy of Management Journal, Vol. 33 No. 6, pp. 259-285.
    • (1990) Academy of Management Journal , vol.33 , Issue.6 , pp. 259-285
    • Govindarajan, V.1    Fisher, J.2
  • 39
    • 0002522594 scopus 로고
    • Linking control systems to business unit strategy: impact on performance
    • Govindarajan, V. and Gupta, A. (1985), “Linking control systems to business unit strategy: impact on performance”, Accounting, Organizations and Society, Vol. 10 No. 1, pp. 51-66.
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.1 , pp. 51-66
    • Govindarajan, V.1    Gupta, A.2
  • 40
    • 84984117827 scopus 로고
    • Towards a theory of cultural influence on the development of accounting systems internationally
    • Gray, S.J. (1988), “Towards a theory of cultural influence on the development of accounting systems internationally”, ABACUS, Vol. 24 No. 1, pp. 1-15.
    • (1988) ABACUS , vol.24 , Issue.1 , pp. 1-15
    • Gray, S.J.1
  • 43
    • 0000268518 scopus 로고
    • The population ecology of organizations
    • Hannan, M.T. and Freeman, J.H. (1977), “The population ecology of organizations”, American Journal of Sociology, Vol. 82, pp. 1420-43.
    • (1977) American Journal of Sociology , vol.82 , pp. 1420-1443
    • Hannan, M.T.1    Freeman, J.H.2
  • 45
    • 0000528728 scopus 로고
    • On trying to study accounting in the contexts in which it operates
    • Hopwood, A.G. (1983), “On trying to study accounting in the contexts in which it operates”, Accounting, Organizations & Society, Vol. 8 Nos 2/3, pp. 287-305.
    • (1983) Accounting, Organizations & Society , vol.8 , Issue.2/3 , pp. 287-305
    • Hopwood, A.G.1
  • 46
    • 45949125128 scopus 로고
    • The archeology of accounting systems
    • Hopwood, A.G. (1987), “The archeology of accounting systems”, Accounting, Organizations and Society, Vol. 12, pp. 207-234.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 207-234
    • Hopwood, A.G.1
  • 47
    • 8344238767 scopus 로고
    • A survey of activity based costing in the UK's largest companies
    • Innes, J. and Mitchell, F. (1995), “A survey of activity based costing in the UK's largest companies”, Management Accounting Research, Vol. 2, pp. 137-153.
    • (1995) Management Accounting Research , vol.2 , pp. 137-153
    • Innes, J.1    Mitchell, F.2
  • 49
    • 0026494564 scopus 로고
    • The balanced scorecard – measures that drive performance
    • January/February
    • Kaplan, R.S. and Norton, D.P. (1992), “The balanced scorecard – measures that drive performance”, Harvard Business Review, January/February, pp. 71-79.
    • (1992) Harvard Business Review , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 50
    • 0002091684 scopus 로고    scopus 로고
    • Using the balanced scorecard as a strategic management system
    • January/February
    • Kaplan, R.S. and Norton, D.P. (1996), “Using the balanced scorecard as a strategic management system”, Harvard Business Review, January/February, pp. 75-85.
    • (1996) Harvard Business Review , pp. 75-85
    • Kaplan, R.S.1    Norton, D.P.2
  • 51
    • 0000364773 scopus 로고
    • The effect of different types of competition on the use of management controls
    • Khandwalla, P.N. (1972), “The effect of different types of competition on the use of management controls”, Journal of Accounting Research, Vol. 20 No. 3, pp. 275-285.
    • (1972) Journal of Accounting Research , vol.20 , Issue.3 , pp. 275-285
    • Khandwalla, P.N.1
  • 52
    • 0019738250 scopus 로고
    • Organizational innovation: the influence of the individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations
    • Kimberly, J. and Eviansko, M. (1981), “Organizational innovation: the influence of the individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations”, Academy of Management Journal, Vol. 24, pp. 689-713.
    • (1981) Academy of Management Journal , vol.24 , pp. 689-713
    • Kimberly, J.1    Eviansko, M.2
  • 56
    • 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, Vol. 24, pp. 649-672.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 649-672
    • Malmi, T.1
  • 59
    • 84993049150 scopus 로고
    • Institutionalized organizations: formal structure as myth and ceremony
    • Sage Beverly Hills, CA
    • Meyer, J.W. and Rowan, B. (1977), “Institutionalized organizations: formal structure as myth and ceremony”, in Ed. Meyer, J.W. and Ed. Scott, W.R. (Eds), Organizational Environments, Sage, Beverly Hills, CA, pp. 45-67.
    • (1977) Organizational Environments , pp. 45-67
    • Meyer, J.W.1    Meyer, J.W.2    Rowan, B.3    Scott, W.R.4
  • 60
    • 0000057597 scopus 로고
    • Institutionalized organizations: formal structure as myth and ceremony
    • Meyer, J.W. and Scott, B. (1977), “Institutionalized organizations: formal structure as myth and ceremony”, American Journal of Sociology, Vol. 83, pp. 340-363.
    • (1977) American Journal of Sociology , vol.83 , pp. 340-363
    • Meyer, J.W.1    Scott, B.2
  • 61
    • 0002798412 scopus 로고    scopus 로고
    • Women, the city and the department store
    • Sage London
    • Nava, M. (1997), “Women, the city and the department store”, in Ed. Falk, P. and Ed. Campbell, C. (Eds), The Shopping Experience, Sage, London.
    • (1997) The Shopping Experience
    • Nava, M.1    Falk, P.2    Campbell, C.3
  • 62
    • 0000921644 scopus 로고
    • The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers
    • O'Connor, N. (1995), “The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers”, Accounting, Organizations and Society, Vol. 20 No. 5, pp. 383-403.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.5 , pp. 383-403
    • O'Connor, N.1
  • 63
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: a framework for management control systems research
    • Otley, D. (1999), “Performance management: a framework for management control systems research”, Management Accounting Research, Vol. 10, pp. 363-382.
    • (1999) Management Accounting Research , vol.10 , pp. 363-382
    • Otley, D.1
  • 64
    • 84992926756 scopus 로고    scopus 로고
    • PA Consulting
    • PA Consulting London
    • PA Consulting (1997), Managing for Shareholder Value, PA Consulting, London.
    • (1997) Managing for Shareholder Value
  • 65
    • 0002013153 scopus 로고
    • Towards a framework to analyze the impact of culture on accounting
    • Perera, M.H.B. (1989), “Towards a framework to analyze the impact of culture on accounting”, International Journal of Accounting, Vol. 24 No. 1, pp. 42-56.
    • (1989) International Journal of Accounting , vol.24 , Issue.1 , pp. 42-56
    • Perera, M.H.B.1
  • 67
    • 0033090662 scopus 로고    scopus 로고
    • New thinking on how to link executive pay with performance
    • March/April
    • Rappaport, A. (1999), “New thinking on how to link executive pay with performance”, Harvard Business Review, March/April, pp. 91-101.
    • (1999) Harvard Business Review , pp. 91-101
    • Rappaport, A.1
  • 69
    • 0000363974 scopus 로고
    • Never mind the gap: towards and institutional perspective on management accounting practice
    • Scapens, R.W. (1994), “Never mind the gap: towards and institutional perspective on management accounting practice”, Management Accounting Research, Vol. 5, pp. 301-321.
    • (1994) Management Accounting Research , vol.5 , pp. 301-321
    • Scapens, R.W.1
  • 73
    • 38149143548 scopus 로고
    • Accounting control systems and business strategy: an empirical analysis
    • Simons, R. (1987), “Accounting control systems and business strategy: an empirical analysis”, Accounting, Organizations and Society, Vol. 12 No. 4, pp. 357-374.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.4 , pp. 357-374
    • Simons, R.1
  • 74
    • 38249031882 scopus 로고
    • Western management accounting and the economic reforms of China
    • Skousen, C.R. and Yang, J. (1988), “Western management accounting and the economic reforms of China”, Accounting, Organizations and Society, Vol. 13 No. 2, pp. 201-6.
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.2 , pp. 201-206
    • Skousen, C.R.1    Yang, J.2
  • 75
    • 84992927777 scopus 로고
    • Stern Stewart & Co
    • Stern Stewart & Co. New York, NY
    • Stern Stewart & Co. (1995), The EVA Company, Stern Stewart & Co., New York, NY.
    • (1995) The EVA Company
  • 77
    • 0001148053 scopus 로고
    • The effects of organisational culture on choices of accounting methods
    • Thomas, A. (1989), “The effects of organisational culture on choices of accounting methods”, Accounting & Business Review, Vol. 19 No. 76, pp. 363-378.
    • (1989) Accounting & Business Review , vol.19 , Issue.76 , pp. 363-378
    • Thomas, A.1
  • 81
    • 0002829838 scopus 로고
    • A contingency framework for management accounting systems research
    • Waterhouse, J. and Tiessen, P. (1978), “A contingency framework for management accounting systems research”, Accounting, Organizations and Society, Vol. 3 No. 3, pp. 65-76.
    • (1978) Accounting, Organizations and Society , vol.3 , Issue.3 , pp. 65-76
    • Waterhouse, J.1    Tiessen, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.