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Towards a meta-theory of accounting information systems

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  • Mauldin, Elaine G.
  • Ruchala, Linda V.

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  • Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
  • Handle: RePEc:eee:aosoci:v:24:y:1999:i:4:p:317-331
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    References listed on IDEAS

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    1. Spicer, Barry H. & Ballew, Van, 1983. "Management accounting systems and the economics of internal organization," Accounting, Organizations and Society, Elsevier, vol. 8(1), pages 73-96, February.
    2. Milgrom, Paul & Roberts, John, 1995. "Complementarities and fit strategy, structure, and organizational change in manufacturing," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 179-208, April.
    3. Glover, Steven M. & Prawitt, Douglas F. & Spilker, Brian C., 1997. "The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 72(2), pages 232-255, November.
    4. Boatsman, James R. & Moeckel, Cindy & Pei, Buck K. W., 1997. "The Effects of Decision Consequences on Auditors' Reliance on Decision Aids in Audit Planning," Organizational Behavior and Human Decision Processes, Elsevier, vol. 71(2), pages 211-247, August.
    5. Gul, Ferdinand A. & Chia, Yew Ming, 1994. "The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 413-426.
    6. Kottemann, Jeffrey E. & Davis, Fred D. & Remus, William E., 1994. "Computer-Assisted Decision Making: Performance, Beliefs, and the Illusion of Control," Organizational Behavior and Human Decision Processes, Elsevier, vol. 57(1), pages 26-37, January.
    7. Richard O. Mason & Ian I. Mitroff, 1973. "A Program for Research on Management Information Systems," Management Science, INFORMS, vol. 19(5), pages 475-487, January.
    8. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
    9. Peters, James M., 1993. "Decision making, cognitive science and accounting: An overview of the intersection," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 383-405, July.
    10. Chong, Vincent K., 1996. "Management accounting systems, task uncertainty and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 415-421, July.
    11. Hogarth, Robin M., 1993. "Accounting for decisions and decisions for accounting," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 407-424, July.
    12. Bonner, Sarah E., 1994. "A model of the effects of audit task complexity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 213-234, April.
    13. Hammer, Michael & Champy, James, 1993. "Reengineering the corporation: A manifesto for business revolution," Business Horizons, Elsevier, vol. 36(5), pages 90-91.
    14. Blake Ives & Scott Hamilton & Gordon B. Davis, 1980. "A Framework for Research in Computer-Based Management Information Systems," Management Science, INFORMS, vol. 26(9), pages 910-934, September.
    15. Gibbins, Michael & Jamal, Karim, 1993. "Problem-centred research and knowledge-based theory in the professional accounting setting," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 451-466, July.
    16. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
    17. Tiessen, P. & Waterhouse, J. H., 1983. "Towards a descriptive theory of management accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 251-267, May.
    18. 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.
    19. George P. Huber, 1983. "Cognitive Style as a Basis for MIS and DSS Designs: Much ADO About Nothing?," Management Science, INFORMS, vol. 29(5), pages 567-579, May.
    20. Frances, Jennifer & Garnsey, Elizabeth, 1996. "Supermarkets and suppliers in the United Kingdom: System integration, information and control," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 591-610, August.
    21. 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.
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    1. repec:eee:ijoais:v:15:y:2014:i:1:p:26-46 is not listed on IDEAS
    2. repec:eee:ijoais:v:12:y:2011:i:1:p:3-19 is not listed on IDEAS
    3. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    4. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    5. repec:eee:ijoais:v:24:y:2017:i:c:p:32-58 is not listed on IDEAS

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