Modélisation de l'imperfection dans le coût:une interprétation cognitive de résultats expérimentaux obtenus sur le modèle CVP
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Jermias, Johnny, 2001. "Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 141-160, March.
- James P. Walsh, 1995. "Managerial and Organizational Cognition: Notes from a Trip Down Memory Lane," Organization Science, INFORMS, vol. 6(3), pages 280-321, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Berend van der Kolk & Wesley Kaufmann, 2018. "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 93-113, August.
- Abhay Nath Mishra & Ritu Agarwal, 2010. "Technological Frames, Organizational Capabilities, and IT Use: An Empirical Investigation of Electronic Procurement," Information Systems Research, INFORMS, vol. 21(2), pages 249-270, June.
- Stefan Gröschl & Patricia Gabaldón & Tobias Hahn, 2019. "The Co-evolution of Leaders’ Cognitive Complexity and Corporate Sustainability: The Case of the CEO of Puma," Journal of Business Ethics, Springer, vol. 155(3), pages 741-762, March.
- Agata Austen, 2018. "In Search of Network Sustainability: A Multi-Level Perspective on the Paradox of Cooperation and Competition in Networks," Sustainability, MDPI, vol. 10(7), pages 1-21, July.
- Glen Dowell & Brad Killaly, 2009. "Effect of Resource Variation and Firm Experience on Market Entry Decisions: Evidence from U.S. Telecommunication Firms' International Expansion Decisions," Organization Science, INFORMS, vol. 20(1), pages 69-84, February.
- Balasubramanian Elango & S. Prakash Sethi, 2007. "An exploration of the relationship between country of origin (COE) and the internationalization-performance paradigm," Management International Review, Springer, vol. 47(3), pages 369-392, June.
- Gavin M Schwarz & Karin Sanders & Dave Bouckenooghe, 2020. "In the driving seat: Executive’s perceived control over environment," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 317-342, May.
- Faiers, Adam & Cook, Matt & Neame, Charles, 2007. "Towards a contemporary approach for understanding consumer behaviour in the context of domestic energy use," Energy Policy, Elsevier, vol. 35(8), pages 4381-4390, August.
- Johan Hauknes & Per M. Koch, "undated". "Two sides – one coin?," STEP Report series 200318, The STEP Group, Studies in technology, innovation and economic policy.
- Hutzschenreuter, Thomas & Kleindienst, Ingo, 2013. "(How) Does discretion change over time? A contribution toward a dynamic view of managerial discretion," Scandinavian Journal of Management, Elsevier, vol. 29(3), pages 264-281.
- Tran, Yen & Truong, Anh Tran Tram, 2022. "Knowledge recontextualization by returnee entrepreneurs: The dynamic learning perspective," Journal of International Management, Elsevier, vol. 28(3).
- Horbach, Jens & Jacob, Jojo, 2017. "The relevance of personal characteristics and gender diversity for (eco)-innovation activities at the firm-level : Results from a linked employer-employee database in Germany," IAB-Discussion Paper 201711, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
- Ronald K. Mitchell & Lowell W. Busenitz & Barbara Bird & Connie Marie Gaglio & Jeffery S. McMullen & Eric A. Morse & J. Brock Smith, 2007. "The Central Question in Entrepreneurial Cognition Research 2007," Entrepreneurship Theory and Practice, , vol. 31(1), pages 1-27, January.
- Stea, Diego & Foss, Nicolai J. & Christensen, Peter Holdt, 2015. "Physical separation in the workplace: Separation cues, separation awareness, and employee motivation," European Management Journal, Elsevier, vol. 33(6), pages 462-471.
- Elco Burg & Hans Berends & Erik M. Raaij, 2014. "Framing and Interorganizational Knowledge Transfer: A Process Study of Collaborative Innovation in the Aircraft Industry," Journal of Management Studies, Wiley Blackwell, vol. 51(3), pages 349-378, May.
- Peter Wirtz, 2000. "Mental Patterns, Corporate Finance and Institutional Evolution: The Case of the French Corporate Governance System," Working Papers CREGO 1000101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Zhiwei Yan & Xuerong Peng & Seoki Lee & Leibao Zhang, 2023. "How do multiple cognitions shape corporate proactive environmental strategies? The joint effects of environmental awareness and entrepreneurial orientation," Asian Business & Management, Palgrave Macmillan, vol. 22(4), pages 1592-1617, September.
- Felipe A. Csaszar & Daniel A. Levinthal, 2016. "Mental representation and the discovery of new strategies," Strategic Management Journal, Wiley Blackwell, vol. 37(10), pages 2031-2049, October.
- Timo Meynhardt & Carolin Hermann & Stefan Anderer, 2017. "Making Sense of a Most Popular Metaphor in Management: Towards a HedgeFox Scale for Cognitive Styles," Administrative Sciences, MDPI, vol. 7(3), pages 1-23, September.
- Nicolai J. Foss & Peter G. Klein & Lasse B. Lien & Thomas Zellweger & Todd Zenger, 2021. "Ownership competence," Strategic Management Journal, Wiley Blackwell, vol. 42(2), pages 302-328, February.
More about this item
Keywords
CVP model; cost modeling; theory of probabilities; fuzzy logic; cognitive dissonance;All these keywords.
JEL classification:
- M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:4:y:2001:i:q4:p:59-83. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Informatique Technique MSH Dijon (email available below). General contact details of provider: http://www.revues.org/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.