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The interplay of uncertainty, structure and trust on the diffusion of management accounting and control systems: An agent based modeling approach

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Author Info

  • Pierre Teller

    ()
    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - Université Nice Sophia Antipolis [UNS])

  • Bertrand Masquefa

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - Université Nice Sophia Antipolis [UNS])

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    Abstract

    This study attempts to investigate the interplay of uncertainty, structure and trust on the diffusion of a subset of management information systems, namely management accounting and control systems. The article suggests that under conditions of uncertainty, trust and structure are significantly associated with the success of the implementation process. On the other hand, the importance of trust and structure is less significant when the management accounting and control system is not perceived as threatening to organizational actors. The study draws on social network theory and proposes an agent based modeling approach to study the interplay of uncertainty, trust and structure on the diffusion process.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/54/87/54/PDF/Masquefa_Teller_2010.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Working Papers with number hal-00548754.

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    Date of creation: 01 Oct 2013
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    Handle: RePEc:hal:wpaper:hal-00548754

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00548754
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    1. Frenzen, Jonathan & Nakamoto, Kent, 1993. " Structure, Cooperation, and the Flow of Market Information," Journal of Consumer Research, University of Chicago Press, vol. 20(3), pages 360-75, December.
    2. 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, vol. 24(7), pages 525-559, October.
    3. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
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