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A 'time-space odyssey': management control systems in two multinational organisations

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  • Quattrone, Paolo
  • Hopper, Trevor

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

Volume (Year): 30 (2005)
Issue (Month): 7-8 ()
Pages: 735-764

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Handle: RePEc:eee:aosoci:v:30:y:2005:i:7-8:p:735-764

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References

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  1. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 12(1), pages 201-233.
  2. Robson, Keith, 1991. "On the arenas of accounting change: The process of translation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(5-6), pages 547-570.
  3. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 17(7), pages 685-708, October.
  4. 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.
  5. Hennart, J.-F., 1991. "Control in multinational firms : the role of price and hierarchy," Open Access publications from Tilburg University, Tilburg University urn:nbn:nl:ui:12-174431, Tilburg University.
  6. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(2-3), pages 127-168.
  7. 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.
  8. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2001. "Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 26(2), pages 99-122, March.
  9. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 27(3), pages 239-274, April.
  10. Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 5(4), pages 401-411, October.
  11. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, The MIT Press, edition 1, volume 1, number 0262530090, December.
  12. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 11(2), pages 105-136, March.
  13. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(4), pages 355-368.
  14. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 13(3), pages 251-261, April.
  15. Bloomfield, Brian P & Vurdubakis, Theo, 1997. "Visions Of Organization And Organizations Of Vision: The Representational Practices Of Information Systems Development," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(7), pages 639-668, October.
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Cited by:
  1. Allan Hansen, 2011. "Relating performative and ostensive management accounting research: Reflections on case study methodology," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 8(2), pages 108-138, June.
  2. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 32(1-2), pages 1-27.
  3. 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.
  4. Middleton, Stuart & Liesch, Peter W. & Steen, John, 2011. "Organizing time: Internationalization narratives of executive managers," International Business Review, Elsevier, Elsevier, vol. 20(2), pages 136-150, April.
  5. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print), HAL hal-00690933, HAL.
  6. A. Beldi & Walid Cheffi, 2008. "Etat De La Recherche Anglophone Et Francophone En Systemes D'Information Comptables Sur La Periode 1990 - 2007," Post-Print, HAL halshs-00522339, HAL.
  7. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(6-7), pages 738-754, August.
  8. Sheehan Rahman & Jashim Uddin Ahmed, 2012. "An Evaluation of the Changing Role of Management Accountants in Recent Years," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, Department of Business Administration, vol. 6(1), pages 18-30, January.
  9. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 38(5), pages 382-396.
  10. Sinikka Moilanen, 2008. "The role of accounting in the management control system: a case study of a family-led firm," Qualitative Research in Accounting & Management, Emerald Group Publishing, Emerald Group Publishing, vol. 5(3), pages 165-183, September.
  11. 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.
  12. Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(2), pages 151-169, February.
  13. Boniface Bampoky & François Meyssonnier, 2012. "L'instrumentation du contrôle de gestion dans les entreprises au Sénégal," Post-Print, HAL hal-00690927, HAL.
  14. João A. Ribeiro & Robert W. Scapens, 2006. "Management accounting and power: A contested relationship," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto 0611, Universidade do Porto, Faculdade de Economia do Porto.
  15. Aernoudts, R.H.R.M. & Boom, T. van der & Vosselman, E.G.J. & Pijl, G.J. van der, 2005. "Management Accounting Change and ERP, an Assessment of Research," MPRA Paper 9582, University Library of Munich, Germany.
  16. 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, Elsevier, vol. 22(2), pages 466-479.
  17. 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.
  18. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(3), pages 334-359, April.
  19. Benjamin Dreveton & Sébastien Rocher, 2009. "The success story of a ‘successful?' management device," Post-Print, HAL halshs-00479810, HAL.
  20. Joannides, Vassili & Wickramasinghe, Danture & Berland, Nicolas, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/9497, Paris Dauphine University.
  21. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(1), pages 108-124, January.

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