Stability to profitability: managing interdependencies to meet a new environment
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Alnoor Bhimani, 1994. "Accounting enlightenment in the age of reason," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 399-442.
- Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
- Boland, Richard Jr., 1981. "A study in system design: C. West Churchman and Chris Argyris," Accounting, Organizations and Society, Elsevier, vol. 6(2), pages 109-118, April.
- Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Rui Vieira & Keith Hoskin, 2006. "Management accounting practices and discourses change: the role and use of management accounting systems," Nova SBE Working Paper Series wp481, Universidade Nova de Lisboa, Nova School of Business and Economics.
- Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
- Tharusha N. Gooneratne & Zahirul Hoque, 2013. "Management control research in the banking sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(2), pages 144-171, June.
- Chenhall, Robert H. & Euske, K.J., 2007. "The role of management control systems in planned organizational change: An analysis of two organizations," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 601-637.
- Putu Yudha Asteria Putri & Iwan Triyuwono & Bambang Hariadi & Lilik Purwanti, 2024. "Deconstruction of Management Control Systems and the Role of Culture in Traditional Banking Institutions," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 25-41.
- Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
- katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.
- Umesh Sharma & Stewart Lawrence, 2008. "Stability and Change at FPTL: An Institutional Perspective," Australian Accounting Review, CPA Australia, vol. 18(1), pages 25-34, March.
- Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 45-57, July.
- Bessho, Shun-ichiro & Hirota, Haruaki, 2023.
"Do public account financial statements matter? Evidence from Japanese municipalities,"
European Journal of Political Economy, Elsevier, vol. 78(C).
- Shun-ichiro Bessho & Haruaki Hirota, 2021. "Do Public Account Financial Statements Matter? Evidence from Japanese Municipalities," CIRJE F-Series CIRJE-F-1172, CIRJE, Faculty of Economics, University of Tokyo.
- Chong Lau & Christen Buckland, 2000. "Budget emphasis, participation, task difficulty and performance: the effect of diversity within culture," Accounting and Business Research, Taylor & Francis Journals, vol. 31(1), pages 37-55.
- Henri Zimnovitch, 1997. "The development of standard costing at SaintGobain, 1920-60: forty years of quarantine?," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 345-365.
- Tarek Chanegrih, 2007. "Les changements en contrôle de gestion : une étude empirique," Post-Print halshs-00543241, HAL.
- repec:dau:papers:123456789/2860 is not listed on IDEAS
- Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011.
"Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions,"
Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
- M. Brandau & A. Hoffjan & Chr. Endenich, 2011. "Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions," Post-Print hal-00787928, HAL.
- Jansen, E. Pieter, 2002. "The use of performance information case studies in local social services departments," Research Report 02A19, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
- Oana Matilda SABIE & Roxana Maria BRI?CARIU & Catalin PÎRVU & ?tefan Gabriel BURCEA & Maria Luiza GÂTAN, 2020. "The Relationship Between Emotional Intelligence And Human Resources Employee Performance: A Case Study For Romanian Companies," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 12(3), pages 45-59, September.
- Margaret A. Abernethy & Jan Bouwens & Laurence Van Lent, 2013. "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 925-961, September.
- O’Connor, Neale G. & Vera-Muñoz, Sandra C. & Chan, Francis, 2011. "Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 246-266.
- Chow, Chee W. & Hwang, Richard Nen-Chen & Liao, Woody & Wu, Anne, 1998. "National culture and subordinates' upward communication of private information," The International Journal of Accounting, Elsevier, vol. 33(3), pages 293-311.
- Neu, Dean & Ocampo Gomez, Elizabeth & Graham, Cameron & Heincke, Monica, 2006. ""Informing" technologies and the World Bank," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 635-662, October.
- Daniel, Elizabeth & Myers, Andrew & Dixon, Keith, 2012. "Adoption rationales of new management practices," Journal of Business Research, Elsevier, vol. 65(3), pages 371-380.
- Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
- Philippe Touron, 2002. "Theorie Institutionnelle Et Adoption De Normes Comptables Internationalement Reconnues : Etude De Trois Cas Français Sur La Periode 1989 - 1993," Post-Print halshs-00584540, HAL.
- repec:dgr:rugsom:02a19 is not listed on IDEAS
- Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
- Richardson, Alan J., 2012. "Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 83-88.
- Josette Caruana,, 2017. "Reform for reform's sake: A never-ending story of governmental accounting change," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(5), pages 676-705, December.
- Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, LAR Center Press, vol. 3(9), pages 45-57, September.
- Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:24:y:1999:i:5-6:p:463-481. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.