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Power, organization design and managerial behaviour

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  • Abernethy, Margaret A.
  • Vagnoni, Emidia
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 29 (2004)
    Issue (Month): 3-4 ()
    Pages: 207-225

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    Handle: RePEc:eee:aosoci:v:29:y:2004:i:3-4:p:207-225

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    References

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    1. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(3), pages 235-265, April.
    2. Wruck, Karen Hopper & Jensen, Michael C., 1994. "Science, specific knowledge, and total quality management," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 18(3), pages 247-287, November.
    3. Briers, Michael & Hirst, Mark, 1990. "The role of budgetary information in performance evaluation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(4), pages 373-398.
    4. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 32(1-3), pages 349-410, December.
    5. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(8), pages 705-732.
    6. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, Springer, vol. 16(3), pages 297-334, September.
    7. Kurunmaki, Liisa, 1999. "Professional vs financial capital in the field of health care--struggles for the redistribution of power and control," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(2), pages 95-124, April.
    8. Macintosh, N. B. & Daft, R. L., 1987. "Management control systems and departmental interdependencies: An empirical study," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(1), pages 49-61, January.
    9. 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, Elsevier, vol. 20(2-3), pages 111-145.
    10. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(1), pages 1-17, January.
    11. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 11(3), pages 193-214, May.
    12. Flamholtz, Eric G. & Das, T. K. & Tsui, Anne S., 1985. "Toward an integrative framework of organizational control," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 10(1), pages 35-50, January.
    13. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 5(1), pages 5-27, January.
    14. Llewellyn, Sue, 1998. "Boundary work: Costing and caring in the social services," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(1), pages 23-47, January.
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    Cited by:
    1. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," Les Cahiers de Recherche, HEC Paris 900, HEC Paris.
    2. Florence Gangloff, 2009. "Le Nouveau Management Public Et La Bureaucratie Professionnelle," Post-Print, HAL halshs-00460638, HAL.
    3. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
    4. Lega, Federico & DePietro, Carlo, 2005. "Converging patterns in hospital organization: beyond the professional bureaucracy," Health Policy, Elsevier, Elsevier, vol. 74(3), pages 261-281, November.
    5. Naranjo-Gil, David & Hartmann, Frank, 2007. "Management accounting systems, top management team heterogeneity and strategic change," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 32(7-8), pages 735-756.
    6. Ariela Caglio & Angelo Ditillo, 2012. "Interdependence and accounting information exchanges in inter-firm relationships," Journal of Management and Governance, Springer, Springer, vol. 16(1), pages 57-80, February.
    7. Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
    8. Vélez, Maria L. & Sánchez, José M. & Álvarez-Dardet, Concha, 2008. "Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(7-8), pages 968-994.
    9. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(2), pages 179-210, February.
    10. 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.
    11. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 38(5), pages 333-364.
    12. Koelewijn, Wout T. & Ehrenhard, Michel L. & Groen, Aard J. & van Harten, Wim H., 2012. "Intra-organizational dynamics as drivers of entrepreneurship among physicians and managers in hospitals of western countries," Social Science & Medicine, Elsevier, Elsevier, vol. 75(5), pages 795-800.
    13. Artz, Martin & Homburg, Christian & Rajab, Thomas, 2012. "Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 37(7), pages 445-460.
    14. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(5), pages 499-523, July.
    15. Sánchez, José M. & Vélez, María L. & Ramón-Jerónimo, María A., 2012. "Do suppliers' formal controls damage distributors' trust?," Journal of Business Research, Elsevier, Elsevier, vol. 65(7), pages 896-906.

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