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The adoption of total cost of ownership for sourcing decisions--a structural equations analysis

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  • Wouters, Marc
  • Anderson, James C.
  • Wynstra, Finn
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4C6TFCX-1/2/eca679c8f1e80040175ef0e7df997691
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    Bibliographic Info

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

    Volume (Year): 30 (2005)
    Issue (Month): 2 (February)
    Pages: 167-191

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    Handle: RePEc:eee:aosoci:v:30:y:2005:i:2:p:167-191

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    References

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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, Elsevier, vol. 22(2), pages 105-122, February.
    2. Baines, Annette & Langfield-Smith, Kim, 2003. "Antecedents to management accounting change: a structural equation approach," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(7-8), pages 675-698.
    3. Anderson, Shannon W. & Glenn, David & Sedatole, Karen L., 2000. "Sourcing parts of complex products: evidence on transactions costs, high-powered incentives and ex-post opportunism," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(8), pages 723-749, November.
    4. Baiman, Stanley & Rajan, Madhav V., 2002. "Incentive issues in inter-firm relationships," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 27(3), pages 213-238, April.
    5. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(6), pages 609-622, August.
    6. 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.
    7. James Steiger & Alexander Shapiro & Michael Browne, 1985. "On the multivariate asymptotic distribution of sequential Chi-square statistics," Psychometrika, Springer, Springer, vol. 50(3), pages 253-263, September.
    8. Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(8), pages 751-762, November.
    9. Ittner, Christopher D. & Larcker, David F. & Nagar, Venkatesh & Rajan, Madhav V., 1999. "Supplier selection, monitoring practices, and firm performance," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 18(3), pages 253-281, September.
    10. 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.
    11. Degraeve, Zeger & Labro, Eva & Roodhooft, Filip, 2000. "An evaluation of vendor selection models from a total cost of ownership perspective," European Journal of Operational Research, Elsevier, Elsevier, vol. 125(1), pages 34-58, August.
    12. K. J├Âreskog, 1971. "Simultaneous factor analysis in several populations," Psychometrika, Springer, Springer, vol. 36(4), pages 409-426, December.
    13. Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 23(3), pages 243-264, April.
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    Cited by:
    1. Fayard, Dutch & Lee, Lorraine S. & Leitch, Robert A. & Kettinger, William J., 2012. "Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 37(3), pages 168-187.

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