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The ABC bandwagon and the juggernaut of modernity

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  • Colwyn Jones, T.
  • Dugdale, David
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-44B1VMW-7/2/0e3dc6837dc3af5354dbe40aed47f565
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 27 (2002)
    Issue (Month): 1-2 ()
    Pages: 121-163

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    Handle: RePEc:eee:aosoci:v:27:y:2002:i:1-2:p:121-163

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    1. Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 11(4-5), pages 429-452, July.
    2. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 26(3), pages 237-269, April.
    3. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(5-6), pages 405-438.
    4. A. W. Coats, 1996. "Introduction," History of Political Economy, Duke University Press, Duke University Press, vol. 28(5), pages 3-11, Supplemen.
    5. Armstrong, Peter, 2002. "The costs of activity-based management," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 27(1-2), pages 99-120.
    6. Henk De Jong, 1997. "The Governance Structure and Performance of Large European Corporations," Journal of Management and Governance, Springer, Springer, vol. 1(1), pages 5-27, March.
    7. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(8), pages 649-672, November.
    8. Armstrong, Peter, 1987. "The rise of accounting controls in British capitalist enterprises," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(5), pages 415-436, August.
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    Cited by:
    1. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse De La Litterature Sur L'Abc Et Proposition D'Une Taxinomie," Post-Print, HAL hal-00936600, HAL.
    2. Fogarty, Timothy J. & Radcliffe, Vaughan S. & Campbell, David R., 2006. "Accountancy before the fall: The AICPA vision project and related professional enterprises," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(1), pages 1-25, January.
    3. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(5), pages 524-545, July.
    4. Mahmoud Nassar & Husam Aldeen Al-Khadash & Alan Sangster, 2011. "The diffusion of activity-based costing in Jordanian industrial companies," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 8(2), pages 180-200, June.
    5. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(1), pages 85-118, January.
    6. Ildikó Réka CARDOS & Stefan PETE & Vasile Daniel CARDOS, 2012. "An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice," Romanian Journal of Economics, Institute of National Economy, Institute of National Economy, vol. 35(2(44)), pages 185-200, December.
    7. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(4-5), pages 415-444.
    8. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    9. 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, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    10. Seal, Willie & Berry, Anthony & Cullen, John, 2004. "Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 29(1), pages 73-92, January.
    11. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print, HAL hal-00624488, HAL.
    12. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(4-5), pages 445-507.
    13. Berland, Nicolas & Levant, Yves & Joannides, Vassili, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/3888, Paris Dauphine University.
    14. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(1), pages 28-57, January.
    15. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2007. "La Comptabilité De Management Environnementale Ou L'Écocontrôle : Utilité Des Outils De Contrôle De Gestion," Post-Print, HAL halshs-00543104, HAL.
    16. Bala Balachandran, 2007. "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, UNIVERSIDAD MILITAR NUEVA GRANADA.
    17. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(8), pages 819-841, November.
    18. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(4-5), pages 517-550.
    19. Nicolas Berland & Eve Chiapello, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print, HAL halshs-00365946, HAL.
    20. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print, HAL halshs-00459462, HAL.
    21. Hubbard, Raymond & Lindsay, R. Murray, 2013. "The significant difference paradigm promotes bad science," Journal of Business Research, Elsevier, Elsevier, vol. 66(9), pages 1393-1397.
    22. Levant, Yves & Alcouffe, Simon & Berland, Nicolas, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/1094, Paris Dauphine University.
    23. Eric Maton & Dragos Zelinschi, 2012. "La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique," Post-Print, HAL hal-00691178, HAL.
    24. Zelinschi Dragoş, 2009. "Genèse Et Évolutions D'Une Innovation : La Méthode Abc," Post-Print, HAL halshs-00460128, HAL.

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