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An empirical study of the role of management accounting systems following takeover or merger

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  • Jones, C. S.

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  • Jones, C. S., 1985. "An empirical study of the role of management accounting systems following takeover or merger," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 177-200, April.
    • Handle: RePEc:eee:aosoci:v:10:y:1985:i:2:p:177-200
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    Cited by:

    1. Jordão, Ricardo Vinícius Dias & Souza, Antônio Artur & Avelar, Ewerton Alex, 2014. "Organizational culture and post-acquisition changes in management control systems: An analysis of a successful Brazilian case," Journal of Business Research, Elsevier, vol. 67(4), pages 542-549.
    2. Sujatha Perera & Vic Fatseas & Peter Luckett, 1997. "Performance Evaluation of Audit Assistants in Chartered Accounting Firms," Australian Accounting Review, CPA Australia, vol. 7(13), pages 62-72, May.
    3. John H. Waterhouse, 1988. "Discussion of “An empirical analysis of the expenditure budget in research and development†," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 588-594, March.
    4. Sinikka Moilanen, 2008. "The role of accounting in the management control system: a case study of a family‐led firm," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 165-183, October.
    5. 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.
    6. Xu, Wen & Uddin, Shahzad, 2008. "Public sector reforms, privatisation and regimes of control in a Chinese enterprise," Accounting forum, Elsevier, vol. 32(2), pages 162-177.
    7. Yazdifar, Hassan & Zaman, Mahbub & Tsamenyi, Mathew & Askarany, Davood, 2008. "Management accounting change in a subsidiary organisation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 404-430.
    8. Ilham Hidayah Napitupulu, 2023. "Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia," Global Business Review, International Management Institute, vol. 24(3), pages 563-585, June.
    9. Ilham Hidayah Napitupulu, 2018. "Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia," Global Business Review, International Management Institute, vol. 19(3), pages 556-571, June.
    10. Smeulders, Dieter & Dekker, Henri C. & Van den Abbeele, Alexandra, 2023. "Post-acquisition integration: Managing cultural differences and employee resistance using integration controls," Accounting, Organizations and Society, Elsevier, vol. 107(C).
    11. Yves Levant, 1999. "Le Systeme De Controle Organisationnel : Un Facteur Clef De Succes Des Operations De F/A," Post-Print halshs-00587794, HAL.
    12. Jean-Paul Mereaux, 2012. "Proposition d'un cadre conceptuel acculturatif de l'analyse de l'intégration des systèmes comptables dans les fusions-acquisitions," Post-Print hal-00691165, HAL.
    13. Jean-Paul Mereaux, 2013. "Integration Des Systemes Comptables Dans Les Fusions-Acquisitions : Une Approche Typologique Acculturative," Post-Print hal-00996776, HAL.
    14. Cathérine Grisar & Matthias Meyer, 2015. "Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 249-273, August.
    15. Nazila Razi & Elizabeth More & Gensheng Shen, 2021. "Risk Implications for the Role of Budgets in Implementing Post-Acquisition Systems Integration Strategies," JRFM, MDPI, vol. 14(7), pages 1-24, July.
    16. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.

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