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Citations for "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing"

by Gosselin, Maurice

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  1. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
  2. Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika- International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
  3. 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.
  4. Fábio Frezatti & Diógenes de Souza Bido & Ana Paula Capuano da Cruz & Maria José de Camargo Machado, 2015. "The Structure of Artefacts of Management Control in the Innovation Process: Does Exist Association with the Strategic Profile?," Brazilian Business Review, Fucape Business School, vol. 12(1), pages 128-153, January.
  5. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March.
  6. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management and Governance, Springer, vol. 19(3), pages 557-587, August.
  7. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
  8. Marc Bollecker, 2009. "Contrôleur de gestion : une fonction en danger ?," Post-Print halshs-00456209, HAL.
  9. Wouters, Marc & Anderson, James C. & Wynstra, Finn, 2005. "The adoption of total cost of ownership for sourcing decisions--a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 167-191, February.
  10. 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.
  11. Soon-Yau Foong & Neilson Anak Teruki, 2009. "Cost-system functionality and the performance of the Malaysian palm oil industry," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 212-225, September.
  12. Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
  13. Zelinschi Dragoş, 2009. "Genèse Et Évolutions D'Une Innovation : La Méthode Abc," Post-Print halshs-00460128, HAL.
  14. Laurent Magne & Yoann Bazin, 2012. "Le Contrôle Comme Pratique (Control-As- Practice) - Proposition D'Une Autre Grille De Lecture Du Contrôle Organisationnel," Post-Print hal-00691152, HAL.
  15. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer Pour La Prise En Compte Des Paramètres De Conception Dans La Recherche Sur Les Innovations En Comptabilité De Gestion," Post-Print halshs-00582782, HAL.
  16. Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.
  17. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
  18. Bertrand Masquefa & Pierre Teller, 2011. "The effects of uncertainty, trust, structure and resistance to change in the diffusion of management accounting innovations: an agent based modeling approach," Working Papers hal-00583488, HAL.
  19. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
  20. Zounta, Stella & Bekiaris, Michail G., 2009. "Cost-based Management and Decision Making in Greek Luxury Hotels," MPRA Paper 25459, University Library of Munich, Germany, revised 27 Aug 2009.
  21. Zouhair Djerbi & Samir Ayoub, 2011. "Le modèle ABC face aux mutations des fonctions opérationnelles," Post-Print hal-00650600, HAL.
  22. Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
  23. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
  24. Schoute, M. & Wiersma, E., 2001. "The evaluation of management accounting innovations; some methodological issues," Serie Research Memoranda 009a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
  25. Chapman, Christopher S., 2005. "Not because they are new: Developing the contribution of enterprise resource planning systems to management control research," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 685-689.
  26. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management and Governance, Springer, vol. 14(2), pages 115-144, May.
  27. Eric Maton & Dragos Zelinschi, 2012. "La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique," Post-Print hal-00691178, HAL.
  28. Seleshi Sisaye & Jacob G. Birnberg, 2010. "Organizational development and transformational learning approaches in process innovations: A review of the implications to the management accounting literature," Review of Accounting and Finance, Emerald Group Publishing, vol. 9(4), pages 337 - 362, November.
  29. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
  30. 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.
  31. Alexander Himme, 2012. "Critical success factors of strategic cost reduction," Metrika- International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 183-210, December.
  32. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
  33. Maurice Gosselin & Tania Dubé, 2002. "Influence De La Strategie Sur L'Adoption Des Mesures De Performance En Vigueur Dans Le Systeme De Comptabilite De Gestion," Post-Print halshs-00584469, HAL.
  34. Hoque, Zahirul, 2004. "A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance," International Business Review, Elsevier, vol. 13(4), pages 485-502, August.
  35. Ahmed Abdel-Maksoud & Wagdy Abdallah & Mayada Youssef, 2012. "An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms," Journal of Economic and Administrative Sciences, Emerald Group Publishing, vol. 28(2), pages 84-97, August.
  36. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 920-948, September.
  37. Frezatti, Fabio & Aguiar, Andson B. & Guerreiro, Reinaldo & Gouvea, Maria A., 2011. "Does management accounting play role in planning process?," Journal of Business Research, Elsevier, vol. 64(3), pages 242-249, March.
  38. Henk ter Bogt, 2003. "A Transaction Cost Approach to the Autonomization of Government Organizations: A Political Transaction Cost Framework Confronted with Six Cases of Autonomization in the Netherlands," European Journal of Law and Economics, Springer, vol. 16(2), pages 149-186, September.
  39. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
  40. Hanen Moalla, 2007. "Les Mecanismes De Diffusion, D'Adoption Et De Rejet De La Methode Abc Dans L'Environnement Tunisien," Post-Print halshs-00543222, HAL.
  41. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
  42. Chia-Chi Lee, 2014. "Performance evaluation of CPA firms in Taiwan from the perspective of industry-specific client groups," Service Business, Springer;Pan-Pacific Business Association, vol. 8(2), pages 267-293, June.
  43. Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R., 2012. "Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers," The International Journal of Accounting, Elsevier, vol. 47(3), pages 281-301.
  44. Utz Schäffer & Philip Matlachowsky, 2008. "Warum die Balanced Scorecard nur selten als strategisches Managementsystem genutzt wird," Metrika- International Journal for Theoretical and Applied Statistics, Springer, vol. 19(2), pages 207-232, August.
  45. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.
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