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The flexible firm: strategies for a subcontractor's management control

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  • Mouritsen, Jan

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  • Mouritsen, Jan, 1999. "The flexible firm: strategies for a subcontractor's management control," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 31-55, January.
    • Handle: RePEc:eee:aosoci:v:24:y:1999:i:1:p:31-55
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    4. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
    5. Ahrens, Thomas, 1997. "Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 617-637, October.
    6. Milgrom, Paul & Roberts, John, 1995. "Complementarities and fit strategy, structure, and organizational change in manufacturing," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 179-208, April.
    7. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
    8. Milgrom, Paul & Roberts, John, 1990. "The Economics of Modern Manufacturing: Technology, Strategy, and Organization," American Economic Review, American Economic Association, vol. 80(3), pages 511-528, June.
    9. Miller, Peter & O'Leary, Ted, 1993. "Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 187-206, April.
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    Citations

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    Cited by:

    1. Antonio Leotta, 2014. "I processi di cambiamento che portano alle scelte di "make and buy" e gli effetti sul controllo dei sub-fornitori. Il caso STMicroelectronics," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 59-86.
    2. Roberts, John, 2018. "Managing only with transparency: The strategic functions of ignorance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 53-60.
    3. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    4. Nikolaos G. Theriou, 2015. "Strategic Management Process and the Importance of Structured Formality, Financial and Non-Financial Information," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-28.
    5. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    6. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    7. Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad, 2013. "The role of structure and agency in management accounting control change of a family owned firm: A Greek case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 62-73.
    8. Yu, Lichen & Mouritsen, Jan, 2020. "Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    9. Rina Sandhu & Jane Baxter & David Emsley, 2008. "The Balanced Scorecard and its Possibilities: The Initial Experiences of a Singaporean Firm," Australian Accounting Review, CPA Australia, vol. 18(1), pages 16-24, March.
    10. Bertrand Masquefa & Pierre Teller, 2011. "The effects of uncertainty, trust, structure and resistance to change in the diffusion of management accounting innovations: an agent based modeling approach," Working Papers hal-00583488, HAL.
    11. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
    12. Samir El Baz & Frédéric Gautier, 2016. "Budgeting « as practice » in a public agency [Le budget « as practice » dans une agence publique]," Post-Print hal-01900507, HAL.
    13. Norio Sawabe & Kohji Yoshikawa & Kosuma Shinohara, 2010. "Accounting and Emotion:A Case Study of a Financial Institution," Discussion papers e-09-008, Graduate School of Economics Project Center, Kyoto University.
    14. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    15. Smith, Julia A. & Morris, Jonathan & Ezzamel, Mahmoud, 2005. "Organisational change, outsourcing and the impact on management accounting," The British Accounting Review, Elsevier, vol. 37(4), pages 415-441.
    16. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2019. "Traditional management accounting tools in SMEs? network. Do they foster partner dialogue and business innovation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 35-50.
    17. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    18. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    19. Robson, Keith & Bottausci, Chiara, 2018. "The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 60-75.
    20. Teittinen, Henri & Pellinen, Jukka & Järvenpää, Marko, 2013. "ERP in action — Challenges and benefits for management control in SME context," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 278-296.

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