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The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison

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  • Chow, Chee W.
  • Kato, Yutaka
  • Merchant, Kenneth A.

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  • Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
    • Handle: RePEc:eee:aosoci:v:21:y:1996:i:2-3:p:175-192
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    References listed on IDEAS

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    1. Merchant, Kenneth A., 1985. "Organizational controls and discretionary program decision making: A field study," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 67-85, January.
    2. Pascale, Richard Tanner & Athos, Anthony G., 1981. "The art of Japanese management," Business Horizons, Elsevier, vol. 24(6), pages 83-85.
    3. Soeters, Joseph & Schreuder, Hein, 1988. "The interaction between national and organizational cultures in accounting firms," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 75-85, January.
    4. 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.
    5. Alfred M Jaeger, 1983. "The Transfer of Organizational Culture Overseas: An Approach to Control in the Multinational Corporation," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 91-113, June.
    6. Waterhouse, J. H. & Tiessen, P., 1978. "A contingency framework for management accounting systems research," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 65-76, February.
    7. Chow, Chee W. & Kato, Yutaka & Shields, Michael D., 1994. "National culture and the preference for management controls: An exploratory study of the firm--Labor market interface," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 381-400.
    8. Birnberg, Jacob G. & Snodgrass, Coral, 1988. "Culture and control: A field study," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 447-464, August.
    9. Flamholtz, Eric G. & Das, T. K. & Tsui, Anne S., 1985. "Toward an integrative framework of organizational control," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 35-50, January.
    10. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 297-313.
    11. Geert Hofstede, 1983. "The Cultural Relativity of Organizational Practices and Theories," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 75-89, June.
    12. 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.
    13. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    14. Jacques Henri Horovitz, 1980. "Top Management Control in Europe," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-16357-1, December.
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