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Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge

Listed author(s):
  • Rowe, Casey
  • Birnberg, Jacob G.
  • Shields, Michael D.
Registered author(s):

    No abstract is available for this item.

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    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(06)00128-0
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 33 (2008)
    Issue (Month): 2-3 ()
    Pages: 164-198

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    Handle: RePEc:eee:aosoci:v:33:y:2008:i:2-3:p:164-198
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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    1. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-795, December.
    2. repec:bla:joares:v:35:y:1997:i:2:p:257-271 is not listed on IDEAS
    3. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    4. Rankin, Frederick W. & Sayre, Todd L., 2000. "The effects of performance separability and contract type on agent effort," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 683-695, October.
    5. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392-392.
    6. David J. Teece, 2008. "Firm organization, industrial structure, and technological innovation," World Scientific Book Chapters,in: The Transfer And Licensing Of Know-How And Intellectual Property Understanding the Multinational Enterprise in the Modern World, chapter 11, pages 265-296 World Scientific Publishing Co. Pte. Ltd..
    7. Ghosh, Dipankar, 2000. "Complementary arrangements of organizational factors and outcomes of negotiated transfer price," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 661-682, October.
    8. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
    9. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    10. Bariff, Martin L. & Galbraith, Jay R., 1978. "Intraorganizational power considerations for designing information systems," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 15-27, February.
    11. Scott, Thomas W. & Tiessen, P., 1999. "Performance measurement and managerial teams," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 263-285, April.
    12. Kilmann, Ralph H., 1983. "The costs of organization structure: Dispelling the myths of independent divisions and organization-wide decision making," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 341-357, October.
    13. Jack Hirshleifer, 1980. "Evolutionary Models in Economics and Law: Cooperation Versus Conflict Strategies," UCLA Economics Working Papers 170, UCLA Department of Economics.
    14. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.
    15. repec:bla:joares:v:33:y:1995:i::p:101-128 is not listed on IDEAS
    16. Birnberg, Jacob G. & Turopolec, Lawrence & Young, S. Mark, 1983. "The organizational context of accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 111-129, May.
    17. Rockness, Howard O. & Shields, Michael D., 1984. "Organizational control systems in research and development," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 165-177, June.
    18. George Baker & Robert Gibbons & Kevin J. Murphy, 2001. "Bringing the Market inside the Firm?," American Economic Review, American Economic Association, vol. 91(2), pages 212-218, May.
    19. Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 589-590, August.
    20. Rick Antle & Gary D. Eppen, 1985. "Capital Rationing and Organizational Slack in Capital Budgeting," Management Science, INFORMS, vol. 31(2), pages 163-174, February.
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