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

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  • Rowe, Casey
  • Birnberg, Jacob G.
  • Shields, Michael D.

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  • Rowe, Casey & Birnberg, Jacob G. & Shields, Michael D., 2008. "Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 164-198.
  • Handle: RePEc:eee:aosoci:v:33:y:2008:i:2-3:p:164-198
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    References listed on IDEAS

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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. 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.
    3. 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.
    4. repec:bla:joares:v:35:y:1997:i:2:p:257-271 is not listed on IDEAS
    5. 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.
    6. 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.
    7. 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..
    8. 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.
    9. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392-392.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. 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.
    15. Scott, Thomas W. & Tiessen, P., 1999. "Performance measurement and managerial teams," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 263-285, April.
    16. Rick Antle & Gary D. Eppen, 1985. "Capital Rationing and Organizational Slack in Capital Budgeting," Management Science, INFORMS, vol. 31(2), pages 163-174, February.
    17. 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.
    18. Jack Hirshleifer, 1980. "Evolutionary Models in Economics and Law: Cooperation Versus Conflict Strategies," UCLA Economics Working Papers 170, UCLA Department of Economics.
    19. 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.
    20. repec:bla:joares:v:33:y:1995:i::p:101-128 is not listed on IDEAS
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    Citations

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    Cited by:

    1. Christopher S. Chapman, 2008. "We are not alone: qualitative management accounting research: Rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 247-252, October.
    2. Seleshi Sisaye & Jacob Birnberg, 2010. "Extent and scope of diffusion and adoption of process innovations in management accounting systems," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(2), pages 118-139, June.
    3. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    4. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    5. Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G., 2012. "Hardening soft accounting information: Games for planning organizational change," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 260-279.
    6. Laura María Gómez-Ruiz & David Naranjo-Gil & Concepción Álvarez-Dardet Espejo, 2011. "Management Control System Use and Team Commitment," Working Papers 11.02, Universidad Pablo de Olavide, Department of Business Administration.
    7. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2014. "The expressive role of performance measurement systems: a field study of a mental health development project," LSE Research Online Documents on Economics 46364, London School of Economics and Political Science, LSE Library.
    8. Brüggen, Alexander & Luft, Joan, 2011. "Capital rationing, competition, and misrepresentation in budget forecasts," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 399-411.
    9. Pernot, Eli & Roodhooft, Filip, 2014. "The impact of inter-organizational management control systems on performance: A retrospective case study of an automotive supplier relationship," International Journal of Production Economics, Elsevier, vol. 158(C), pages 156-170.
    10. Yang, ChunLei & Modell, Sven, 2015. "Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 1-23.
    11. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    12. repec:eee:aosoci:v:63:y:2017:i:c:p:60-75 is not listed on IDEAS

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