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Rational, rationalizing, and reifying uses of accounting data in organizations

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Cited by:

  1. Marcus Matthias Keupp, 2021. "Efficiency of Military Performance," Springer Books, in: Defense Economics, chapter 0, pages 93-114, Springer.
  2. Rodney Coyte & David Emsley & David Boyd, 2010. "Examining Management Accounting Change as Rules and Routines: The Effect of Rule Precision," Australian Accounting Review, CPA Australia, vol. 20(2), pages 96-109, June.
  3. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  4. 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.
  5. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  6. Euske, K. J. & Riccaboni, A., 1999. "Stability to profitability: managing interdependencies to meet a new environment," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 463-481, July.
  7. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
  8. repec:dgr:rugsom:02a19 is not listed on IDEAS
  9. 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.
  10. 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).
  11. Geiger, Dale R. & Ittner, Christopher D., 1996. "The influence of funding source and legislative requirements on government cost accounting practices," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 549-567, August.
  12. 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.
  13. Roslender, Robin, 2013. "Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorising," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 228-241.
  14. repec:dau:papers:123456789/2860 is not listed on IDEAS
  15. 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.
  16. Mari Kobayashi & Kiyoshi Yamamoto & Keiko Ishikawa, 2016. "The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government," Australian Accounting Review, CPA Australia, vol. 26(2), pages 153-161, June.
  17. Dambrin, Claire & Lambert, Caroline & Sponem, Samuel, 2006. "Control and change studying the process of institutionalisation," HEC Research Papers Series 842, HEC Paris.
  18. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
  19. Zahirul Hoque & Trevor Hopper, 1997. "Political and Industrial Relations Turbulence, Competition and Budgeting in the Nationalised Jute Mills of Bangladesh," Accounting and Business Research, Taylor & Francis Journals, vol. 27(2), pages 125-143.
  20. Bourguignon, Annick & Chiapello, Eve, 2003. "The Role of Criticism in the Dynamics of Performance Evaluation Systems," ESSEC Working Papers DR 03017, ESSEC Research Center, ESSEC Business School.
  21. Kurunmaki, Liisa, 1999. "Professional vs financial capital in the field of health care--struggles for the redistribution of power and control," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 95-124, April.
  22. Walid Cheffi & Adel Beldi, 2005. "La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers," Post-Print halshs-00581150, HAL.
  23. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.
  24. Carmela Rizza & Daniela Ruggeri, 2018. "The institutionalization of management accounting tools in family firms: the relevance of multiple logics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 503-528, February.
  25. 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.
  26. Claire Dambrin & Caroline Virginie Lambert & Samuel Sponem, 2005. "Contrôle Et Changement : Une Perspective Néoinstitutionnelle," Post-Print halshs-00581182, HAL.
  27. Juhani Vaivio, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(1), pages 64-86, March.
  28. Davide Giacomini & Mariafrancesca Sicilia & Ileana Steccolini, 2016. "Contextualizing politicians’ uses of accounting information: reassurance and ammunition," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 483-490, November.
  29. 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.
  30. Adel Beldi & Walid Cheffi & Frédéric Wacheux, 2006. "L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration," Post-Print halshs-00548085, HAL.
  31. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
  32. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.
  33. 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.
  34. Svitlana Firsova, 2017. "Examining Institutional Content Of The Balanced Scorecard: Logics And Translations In Ukrainian Business Environment," Organizations and Markets in Emerging Economies, Faculty of Economics, Vilnius University, vol. 8(2).
  35. Gooneratne, Tharusha N. & Hoque, Zahirul, 2016. "Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 58-70.
  36. 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.
  37. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
  38. 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).
  39. repec:vul:omefvu:v:9:y:2017:i:2:id:229 is not listed on IDEAS
  40. 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.
  41. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
  42. Daniel, Elizabeth & Myers, Andrew & Dixon, Keith, 2012. "Adoption rationales of new management practices," Journal of Business Research, Elsevier, vol. 65(3), pages 371-380.
  43. Nicolas Petit & Gulliver Lux, 2020. "Uses of Management Control Tools in the Public Healthcare Sector," Public Organization Review, Springer, vol. 20(3), pages 459-475, September.
  44. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
  45. 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.
  46. Sebastian Janssen & Klaus Moeller & Marten Schlaefke, 2011. "Using performance measures conceptually in innovation control," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 107-128, September.
  47. Coslor, Erica & Spaenjers, Christophe, 2016. "Organizational and epistemic change: The growth of the art investment field," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 48-62.
  48. Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
  49. Ozdil, Esin & Hoque, Zahirul, 2017. "Budgetary change at a university: A narrative inquiry," The British Accounting Review, Elsevier, vol. 49(3), pages 316-328.
  50. Artz, Martin & Homburg, Christian & Rajab, Thomas, 2012. "Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 445-460.
  51. Moore, David R.J., 2011. "Structuration theory: The contribution of Norman Macintosh and its application to emissions trading," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 212-227.
  52. 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.
  53. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
  54. Mouritsen, Jan & Kreiner, Kristian, 2016. "Accounting, decisions and promises," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 21-31.
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