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The interplay of uncertainty, structure and trust on the diffusion of management accounting and control systems: An agent based modeling approach

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  • Pierre Teller

    () (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur)

  • Bertrand Masquefa

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur)

Abstract

This study attempts to investigate the interplay of uncertainty, structure and trust on the diffusion of a subset of management information systems, namely management accounting and control systems. The article suggests that under conditions of uncertainty, trust and structure are significantly associated with the success of the implementation process. On the other hand, the importance of trust and structure is less significant when the management accounting and control system is not perceived as threatening to organizational actors. The study draws on social network theory and proposes an agent based modeling approach to study the interplay of uncertainty, trust and structure on the diffusion process.

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  • Pierre Teller & Bertrand Masquefa, 2010. "The interplay of uncertainty, structure and trust on the diffusion of management accounting and control systems: An agent based modeling approach," Working Papers hal-00548754, HAL.
  • Handle: RePEc:hal:wpaper:hal-00548754
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00548754
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    1. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
    2. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    3. Frenzen, Jonathan & Nakamoto, Kent, 1993. " Structure, Cooperation, and the Flow of Market Information," Journal of Consumer Research, Oxford University Press, vol. 20(3), pages 360-375, December.
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