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The effect of strategy and organizational structure on the adoption and implementation of activity-based costing

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  • Gosselin, Maurice

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  • Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
  • Handle: RePEc:eee:aosoci:v:22:y:1997:i:2:p:105-122
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    References listed on IDEAS

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    1. Michael Hergert & Deigan Morris, 1989. "Accounting data for value chain analysis," Strategic Management Journal, Wiley Blackwell, vol. 10(2), pages 175-188, March.
    2. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    3. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    4. Robert D. Dewar & Jane E. Dutton, 1986. "The Adoption of Radical and Incremental Innovations: An Empirical Analysis," Management Science, INFORMS, vol. 32(11), pages 1422-1433, November.
    5. John E. Ettlie & William P. Bridges & Robert D. O'Keefe, 1984. "Organization Strategy and Structural Differences for Radical Versus Incremental Innovation," Management Science, INFORMS, vol. 30(6), pages 682-695, June.
    6. Robert W. Zmud, 1982. "Diffusion of Modern Software Practices: Influence of Centralization and Formalization," Management Science, INFORMS, vol. 28(12), pages 1421-1431, December.
    7. Henry Mintzberg, 1978. "Patterns in Strategy Formation," Management Science, INFORMS, vol. 24(9), pages 934-948, May.
    8. Gul, Ferdinand A. & Chia, Yew Ming, 1994. "The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 413-426.
    9. Danny Miller, 1987. "The structural and environmental correlates of business strategy," Strategic Management Journal, Wiley Blackwell, vol. 8(1), pages 55-76, January.
    10. Leonard-Barton, Dorothy, 1988. "Implementation as mutual adaptation of technology and organization," Research Policy, Elsevier, vol. 17(5), pages 251-267, October.
    11. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
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