IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

International managerial accounting research: A contracting framework and opportunities

  • Haka, Susan F.
  • Heitger, Dan L.
Registered author(s):

    No abstract is available for this item.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.sciencedirect.com/science/article/B6W4P-4BHJ8JG-2/2/7a63528331f88377cb4b5919bb95f20b
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 39 (2004)
    Issue (Month): 1 ()
    Pages: 21-69

    as
    in new window

    Handle: RePEc:eee:accoun:v:39:y:2004:i:1:p:21-69
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
    2. Randall S Schuler & Nikolai Rogovsky, 1998. "Understanding Compensation Practice Variations Across Firms: The Impact of National Culture," Journal of International Business Studies, Palgrave Macmillan, vol. 29(1), pages 159-177, March.
    3. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    4. J Michael Geringer & Louis Hebert, 1991. "Measuring Performance of International Joint Ventures," Journal of International Business Studies, Palgrave Macmillan, vol. 22(2), pages 249-263, June.
    5. Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 327-49, June.
    6. Harrison, Graeme L., 1992. "The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 1-15, January.
    7. W Chan Kim & Peter Hwang, 1992. "Global Strategy and Multinationals' Entry Mode Choice," Journal of International Business Studies, Palgrave Macmillan, vol. 23(1), pages 29-53, March.
    8. Williams, John J. & Seaman, Alfred E., 2001. "Predicting change in management accounting systems: national culture and industry effects," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 443-460.
    9. Anderson, Shannon W. & Lanen, William N., 1999. "Economic transition, strategy and the evolution of management accounting practices: the case of India," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 379-412, July.
    10. Whitley, R., 1999. "Firms, institutions and management control: the comparative analysis of coordination and control systems," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 507-524, July.
    11. Ahrens, Thomas, 1997. "Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 617-637, October.
    12. David J Sharp & Stephen B Salter, 1997. "Project Escalation and Sunk Costs: A test of the International Generalizability of Agency and Prospect Theories," Journal of International Business Studies, Palgrave Macmillan, vol. 28(1), pages 101-121, March.
    13. Nagy, Albert L. & Neal, Terry L., 2001. "An empirical examination of corporate myopic behavior: a comparison of Japanese and U.S. companies," The International Journal of Accounting, Elsevier, vol. 36(1), pages 91-113, 02.
    14. Zhiang Lin & Chun Hui, 1999. "Should Lean Replace Mass Organization Systems? A Comparative Examination from a Management Coordination Perspective," Journal of International Business Studies, Palgrave Macmillan, vol. 30(1), pages 45-79, March.
    15. McKinnon, Jill L. & Harrison, Graeme L., 1985. "Cultural influence on corporate and governmental involvement in accounting policy determination in Japan," Journal of Accounting and Public Policy, Elsevier, vol. 4(3), pages 201-223.
    16. Jiang, Li & Kim, Jeong-Bon, 2000. "Cross-Corporate ownership, information asymmetry and the usefulness of accounting performance measures in Japan," The International Journal of Accounting, Elsevier, vol. 35(1), pages 85-98, 03.
    17. Salter, Stephen B. & Sharp, David J., 2001. "Agency effects and escalation of commitment: do small national culture differences matter?," The International Journal of Accounting, Elsevier, vol. 36(1), pages 33-45, 02.
    18. Shirley J Daniel & Wolf D Reitsperger, 1991. "Management Control Systems for J.I.T.: An Empirical Comparison of Japan and the U.S," Journal of International Business Studies, Palgrave Macmillan, vol. 22(4), pages 603-617, December.
    19. Chow, Chee W. & Harrison, Graeme L. & McKinnon, Jill L. & Wu, Anne, 1999. "Cultural influences on informal information sharing in Chinese and Anglo-American organizations: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 561-582, October.
    20. Susumu Ueno & Uma Sekaran, 1992. "The Influence of Culture on Budget Control Practices in the USA and Japan: An Empirical Study," Journal of International Business Studies, Palgrave Macmillan, vol. 23(4), pages 659-674, December.
    21. Susan C Borkowski, 1999. "International Managerial Performance Evaluation: A Five Country Comparison," Journal of International Business Studies, Palgrave Macmillan, vol. 30(3), pages 533-555, September.
    22. Cravens, Karen S. & Shearon, Winston Jr., 1996. "An outcome-based assessment of international transfer pricing policy," The International Journal of Accounting, Elsevier, vol. 31(4), pages 419-443.
    23. Preet S Aulakh & S Tamer Cavusgil & M B Sarkar, 1998. "Compensation in International Licensing Agreements," Journal of International Business Studies, Palgrave Macmillan, vol. 29(2), pages 409-419, June.
    24. Pratt, Jamie & Mohrweis, Lawrence C. & Beaulieu, Phil, 1993. "The interaction between national and organizational culture in accounting firms: An extension," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 621-628.
    25. Chow, Chee W. & Shields, Michael D. & Chan, Yoke Kai, 1991. "The effects of management controls and national culture on manufacturing performance: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 209-226.
    26. Firth, Michael, 1996. "The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 629-654.
    27. Hammond, Theresa & Preston, Alistair, 1992. "Culture, gender and corporate control: Japan as "other"," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 795-808, November.
    28. Kirsch, Robert J. & Laird, Kenneth R. & Evans, Thomas G., 2000. "The Entry of International CPA Firms into Emerging Markets: Motivational Factors and Growth Strategies," The International Journal of Accounting, Elsevier, vol. 35(1), pages 99-119, 03.
    29. Picciotto, Sol, 1992. "International taxation and intrafirm pricing in transnational corporate groups," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 759-792, November.
    30. Eden, Lorraine & Dacin, M. Tina & Wan, William P., 2001. "Standards across borders: crossborder diffusion of the arm's length standard in North America," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 1-23, January.
    31. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    32. Noerreklit, Hanne & Schoenfeld, Hanns-Martin W., 2000. "Controlling Multinational Companies: An Attempt to Analyze Some Unresolved Issues," The International Journal of Accounting, Elsevier, vol. 35(3), pages 415-430, 09.
    33. Groot, Tom L. C. M. & Merchant, Kenneth A., 2000. "Control of international joint ventures," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 579-607, August.
    34. Krivogorsky, Victoria, 2000. "Corporate Ownership and Governance in Russia," The International Journal of Accounting, Elsevier, vol. 35(3), pages 331-353, 09.
    35. Chow, Chee W. & Hwang, Richard Nen-Chen & Liao, Woody & Wu, Anne, 1998. "National culture and subordinates' upward communication of private information," The International Journal of Accounting, Elsevier, vol. 33(3), pages 293-311.
    36. James R Bailey & Chao C Cheng & Sheng-Gong Dou, 1997. "Conceptions of Self and Performance-related Feedback in the U.S., Japan and China," Journal of International Business Studies, Palgrave Macmillan, vol. 28(3), pages 605-625, September.
    37. Merchant, Kenneth A. & Chow, Chee W. & Wu, Anne, 1995. "Measurement, evaluation and reward of profit center managers: A cross-cultural field study," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 619-638.
    38. Yadong Luo & Oded Shenkar & Mee-Kau Nyaw, 2001. "A Dual Parent Perspective on Control and Performance in International Joint Ventures: Lessons From a Developing Economy," Journal of International Business Studies, Palgrave Macmillan, vol. 32(1), pages 41-58, March.
    39. Conover, Teresa L. & Nichols, Nancy B., 2000. "A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress," The International Journal of Accounting, Elsevier, vol. 35(2), pages 189-211, 07.
    40. Wijewardena, Hema & De Zoysa, Anura, 1999. "A Comparative Analysis of Management Accounting Practices in Australia and Japan: An Empirical Investigation," The International Journal of Accounting, Elsevier, vol. 34(1), pages 49-70.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:39:y:2004:i:1:p:21-69. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.