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Predicting change in management accounting systems: national culture and industry effects

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  • Williams, John J.
  • Seaman, Alfred E.

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  • 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.
    • Handle: RePEc:eee:aosoci:v:26:y:2001:i:4-5:p:443-460
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    References listed on IDEAS

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    3. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    4. 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.
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    7. 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.
    8. Otley, Dt, 1978. "Budget Use And Managerial Performance," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 122-149.
    9. 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.
    10. Alwyn Young, 1992. "A Tale of Two Cities: Factor Accumulation and Technical Change in Hong Kong and Singapore," NBER Chapters, in: NBER Macroeconomics Annual 1992, Volume 7, pages 13-64, National Bureau of Economic Research, Inc.
    11. Birnberg, Jacob G. & Snodgrass, Coral, 1988. "Culture and control: A field study," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 447-464, August.
    12. 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.
    13. Harrison, Graeme L., 1993. "Reliance on accounting performance measures in superior evaluative style -- The influence of national culture and personality," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 319-339, May.
    14. 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.
    15. Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
    16. Lau, Chong M. & Low, Liang C. & Eggleton, Ian R. C., 1995. "The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 359-381, July.
    17. 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.
    18. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
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