The localisation of a global management control system
Author
Abstract
Suggested Citation
DOI: 10.1016/j.aos.2011.08.001
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
- Kamminga, Pieter E. & Van der Meer-Kooistra, Jeltje, 2007. "Management control patterns in joint venture relationships: A model and an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 131-154.
- Chua, Wai Fong, 2007. "Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 487-494.
- Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
- Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
- Arnold, Patricia J. & Sikka, Prem, 2001. "Globalization and the state-profession relationship: the case the Bank of Credit and Commerce International," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 475-499, August.
- Chalos, Peter & O'Connor, Neale G., 2004. "Determinants of the use of various control mechanisms in US-Chinese joint ventures," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 591-608, October.
- Inês Cruz & Maria Major & Robert W. Scapens, 2009. "Institutionalization and practice variation in the management control of a global/local setting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 91-117, January.
- Groot, Tom L. C. M. & Merchant, Kenneth A., 2000. "Control of international joint ventures," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 579-607, August.
- Barrett, Michael & Cooper, David J. & Jamal, Karim, 2005. "Globalization and the coordinating of work in multinational audits," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 1-24, January.
- Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- David J. Cooper & Mahmoud Ezzamel & Keith Robson, 2019. "The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 451-485, March.
- Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
- Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
- Valérie Neyns & Laurent Karsenty, 2013. "How do you control performance while maintaining trust-based relationships? [Comment contrôler la performance tout en préservant des relations de confiance ?]," Post-Print hal-04464246, HAL.
- Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad, 2013. "The role of structure and agency in management accounting control change of a family owned firm: A Greek case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 62-73.
- Alawattage, Chandana & Fernando, Susith, 2017. "Postcoloniality in corporate social and environmental accountability," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 1-20.
- Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018. "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 63-89, March.
- Norma Pontet Ubal, 2016. "Cost Accounting Systems and Institutional Theory: Analysis in a Uruguayan Terminal Port," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 7(5), pages 249-263.
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.- Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
- Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
- Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
- J. Windsperger, 2009. "Allocation of decision rights in joint ventures," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 30(8), pages 491-501.
- M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 631-656, August.
- Tsamenyi, Mathew & Qureshi, Ahmad Z. & Yazdifar, Hassan, 2013. "The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE)," Accounting forum, Elsevier, vol. 37(3), pages 182-195.
- Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
- Marcela Porporato, 2009. "Timing and drivers of management control systems in joint ventures," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 247-274, October.
- Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
- Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
- Baudot, Lisa & Cooper, David J., 2022. "Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector," Accounting, Organizations and Society, Elsevier, vol. 99(C).
- Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
- Rachel Levy & Damien Talbot, 2015.
"Control by proximity: Evidence from the 'Aerospace Valley' Competitiveness Cluster,"
Regional Studies, Taylor & Francis Journals, vol. 49(6), pages 955-972, June.
- Rachel Levy & Damien Talbot, 2015. "Control by Proximity: Evidence from the "Aerospace Valley" Competitiveness Cluster," Post-Print hal-02333380, HAL.
- Inês Cruz & Maria Major & Robert W. Scapens, 2009. "Institutionalization and practice variation in the management control of a global/local setting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 91-117, January.
- Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
- Bala Balachandran, 2007. "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
- Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.
- Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
- Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
- Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
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:36:y:2011:i:7:p:412-427. 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.