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Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge

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  • Rowe, Casey
  • Birnberg, Jacob G.
  • Shields, Michael D.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4MY6N19-2/2/64f5655af665cd9308eeb41525e4a6de
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    Bibliographic Info

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

    Volume (Year): 33 (2008)
    Issue (Month): 2-3 ()
    Pages: 164-198

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    Handle: RePEc:eee:aosoci:v:33:y:2008:i:2-3:p:164-198

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    Web page: http://www.elsevier.com/locate/aos

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    References

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    1. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-95, December.
    2. George Baker & Robert Gibbons & Kevin J. Murphy, 2001. "Bringing the Market inside the Firm?," American Economic Review, American Economic Association, vol. 91(2), pages 212-218, May.
    3. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392.
    4. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    5. Jack Hirshleifer, 1980. "Evolutionary Models in Economics and Law: Cooperation Versus Conflict Strategies," UCLA Economics Working Papers 170, UCLA Department of Economics.
    6. Bariff, Martin L. & Galbraith, Jay R., 1978. "Intraorganizational power considerations for designing information systems," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 15-27, February.
    7. Rankin, Frederick W. & Sayre, Todd L., 2000. "The effects of performance separability and contract type on agent effort," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 683-695, October.
    8. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    9. Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 589-590, August.
    10. Rockness, Howard O. & Shields, Michael D., 1984. "Organizational control systems in research and development," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 165-177, June.
    11. Birnberg, Jacob G. & Turopolec, Lawrence & Young, S. Mark, 1983. "The organizational context of accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 111-129, May.
    12. Teece, David J., 1996. "Firm organization, industrial structure, and technological innovation," Journal of Economic Behavior & Organization, Elsevier, vol. 31(2), pages 193-224, November.
    13. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
    14. Kilmann, Ralph H., 1983. "The costs of organization structure: Dispelling the myths of independent divisions and organization-wide decision making," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 341-357, October.
    15. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.
    16. Rick Antle & Gary D. Eppen, 1985. "Capital Rationing and Organizational Slack in Capital Budgeting," Management Science, INFORMS, vol. 31(2), pages 163-174, February.
    17. Scott, Thomas W. & Tiessen, P., 1999. "Performance measurement and managerial teams," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 263-285, April.
    18. Ghosh, Dipankar, 2000. "Complementary arrangements of organizational factors and outcomes of negotiated transfer price," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 661-682, October.
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    Cited by:
    1. Laura María Gómez-Ruiz & David Naranjo-Gil & Concepción Álvarez-Dardet Espejo, 2011. "Management Control System Use and Team Commitment," Working Papers 11.02, Universidad Pablo de Olavide, Department of Business Administration.

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