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The fragmented communication structure within the accounting academia: the case of activity-based costing research genres

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  • Lukka, Kari
  • Granlund, Markus

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  • Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    • Handle: RePEc:eee:aosoci:v:27:y:2002:i:1-2:p:165-190
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    1. 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.
    2. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    3. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    4. Noreen, Eric & Noreen, Eric & Soderstrom, Naomi, 1994. "Are overhead costs strictly proportional to activity? : Evidence from hospital departments," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 255-278, January.
    5. Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
    6. Peter Miller, 1998. "The margins of accounting," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 605-621.
    7. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    8. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    9. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
    10. Loft, Anne, 1986. "Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914-1925," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 137-169, March.
    11. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    12. Carmona, Salvador & Gutiérrez, Isabel, 1998. "Vogues in management accounting research," DEE - Working Papers. Business Economics. WB 6545, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    13. Lukka, Kari & Kasanen, Eero, 1996. "Is accounting a global or a local discipline? evidence from major research journals," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 755-773.
    14. Miller, Peter & O'Leary, Ted, 1990. "Making accountancy practical," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 479-498.
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    Cited by:

    1. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 123-155., March.
    2. 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, vol. 32(1(41)), pages 151-168, June.
    3. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    4. Eric Maton & Dragos Zelinschi, 2012. "La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique," Post-Print hal-00691178, HAL.
    5. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    6. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
    7. Zelinschi Dragoş, 2009. "Genèse Et Évolutions D'Une Innovation : La Méthode Abc," Post-Print halshs-00460128, HAL.
    8. Brandau, Michael & Endenich, Christoph & Trapp, Rouven & Hoffjan, Andreas, 2013. "Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany," International Business Review, Elsevier, vol. 22(2), pages 466-479.
    9. Trond Bjørnenak & Falconer Mitchell, 2002. "The development of activity-based costing journal literature, 1987-2000," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 481-508.
    10. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    11. Vassili Joannides, 2011. "Influences de la pré-connaissance sur le design de la recherche:le cas des liens entre comptabilité et gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(4), pages 91-127, December.
    12. Alawattage, Chandana, 2011. "The calculative reproduction of social structures – The field of gem mining in Sri Lanka," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 1-19.
    13. Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G., 2012. "Hardening soft accounting information: Games for planning organizational change," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 260-279.
    14. Teemu Malmi & Markus Granlund, 2009. "Agreeing on Problems, Where are the Solutions? A Reply to Quattrone," European Accounting Review, Taylor & Francis Journals, vol. 18(3), pages 631-639.
    15. Zouhair Djerbi & Samir Ayoub, 2011. "Le modèle ABC face aux mutations des fonctions opérationnelles," Post-Print hal-00650600, HAL.
    16. S. Hoozée & L. Vermeire & W. Bruggeman, 2009. "A risk analysis approach for time equation-based costing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/556, Ghent University, Faculty of Economics and Business Administration.
    17. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.
    18. Timo Hyvönen & Janne Järvinen & Jukka Pellinen, 2006. "The role of standard software packages in mediating management accounting knowledge," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 145-160, July.

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