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A study of the emergence of management accounting system ethos and its influence on perceived system success

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

    Volume (Year): 28 (2003)
    Issue (Month): 6 (August)
    Pages: 523-548

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    Handle: RePEc:eee:aosoci:v:28:y:2003:i:6:p:523-548

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    1. Ahrens, T., 1996. "Styles of Accountability," Papers, University of Southampton - Department of Accounting and Management Science 96-119, University of Southampton - Department of Accounting and Management Science.
    2. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 21(2-3), pages 139-173.
    3. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(5-6), pages 483-506, July.
    4. Robert W. Zmud, 1979. "Individual Differences and MIS Success: A Review of the Empirical Literature," Management Science, INFORMS, INFORMS, vol. 25(10), pages 966-979, October.
    5. Peter Miller, 1998. "The margins of accounting," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 7(4), pages 605-621.
    6. Randolph B. Cooper & Robert W. Zmud, 1990. "Information Technology Implementation Research: A Technological Diffusion Approach," Management Science, INFORMS, INFORMS, vol. 36(2), pages 123-139, February.
    7. Blake Ives & Margrethe H. Olson, 1984. "User Involvement and MIS Success: A Review of Research," Management Science, INFORMS, INFORMS, vol. 30(5), pages 586-603, May.
    8. O'Connor, Neale G., 1995. "The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(5), pages 383-403, July.
    9. Markus, M. Lynne & Pfeffer, Jeffrey, 1983. "Power and the design and implementation of accounting and control systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 8(2-3), pages 205-218, May.
    10. Earley, P. Christopher & Kanfer, Ruth, 1985. "The influence of component participation and role models on goal acceptance, goal satisfaction, and performance," Organizational Behavior and Human Decision Processes, Elsevier, Elsevier, vol. 36(3), pages 378-390, December.
    11. Hogarth, Robin M., 1993. "Accounting for decisions and decisions for accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 18(5), pages 407-424, July.
    12. Roberts, John, 1990. "Strategy and accounting in a U.K. conglomerate," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(1-2), pages 107-126.
    13. Daniel Robey & Dana Farrow, 1982. "User Involvement in Information System Development: A Conflict Model and Empirical Test," Management Science, INFORMS, INFORMS, vol. 28(1), pages 73-85, January.
    14. Goddard, Andrew, 1997. "Organizational culture and budget related behavior: A comparative contingency study of three local government organizations," The International Journal of Accounting, Elsevier, Elsevier, vol. 32(1), pages 79-97.
    15. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(7), pages 525-559, October.
    16. Newman, Michael & Rosenberg, David, 1985. "Systems analysts and the politics of organizational control," Omega, Elsevier, Elsevier, vol. 13(5), pages 393-406.
    17. Kimberly A. Bates & Susan D. Amundson & Roger G. Schroeder & William T. Morris, 1995. "The Crucial Interrelationship Between Manufacturing Strategy and Organizational Culture," Management Science, INFORMS, INFORMS, vol. 41(10), pages 1565-1580, October.
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    Cited by:
    1. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(1), pages 77-103, January.
    2. Eldenburg, Leslie & Soderstrom, Naomi & Willis, Veronda & Wu, Anne, 2010. "Behavioral changes following the collaborative development of an accounting information system," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(2), pages 222-237, February.
    3. Dambrin, Claire & Lambert, Caroline & Sponem, Samuel, 2006. "Control and change studying the process of institutionalisation," Les Cahiers de Recherche, HEC Paris 842, HEC Paris.
    4. Bertrand Masquefa & Pierre Teller, 2013. "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 hal-00583488, HAL.
    5. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(6), pages 529-558, August.

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