Institutionalised management accounting and control in farm businesses
Tài liệu tham khảo
Ahrens, 2006, Doing qualitative field research in management accounting: Positioning data to contribute to theory, Accounting Organizations and Society, 31, 819, 10.1016/j.aos.2006.03.007
Ahrens, 2007, Management accounting as practice, Accounting Organizations and Society, 32, 1, 10.1016/j.aos.2006.09.013
Almandoz, 2012, Arriving at the starting line: The impact of community and financial logics on new banking ventures, The Academy of Management Journal, 55, 1381
Alvesson, 2013
Amans, 2015, Budgeting in institutional complexity: The case of performing arts organizations, Management Accounting Research, 27, 47, 10.1016/j.mar.2015.03.001
Argilés, 2001, Accounting information and the prediction of farm non-viability, European Accounting Review, 10, 73, 10.1080/713764592
Carlsson-Wall, 2016, Performance measurement systems and the enactment of different institutional logics: Insights from a football organization, Management Accounting Research, 32, 45, 10.1016/j.mar.2016.01.006
Cooper, 2008, Case study research in accounting, Accounting Horizons, 22, 159, 10.2308/acch.2008.22.2.159
Dai, 2017, IPOs, institutional complexity, and management accounting in hybrid organisations: A field study in a state-owned enterprise in China, Management Accounting Research, 36, 2, 10.1016/j.mar.2016.07.006
Damayanthi, 2017, Institutional logics perspective in management control research: A review of extant literature and directions for future research, Journal of Accounting & Organizational Change, 13, 520, 10.1108/JAOC-01-2017-0002
Dreby, 2017, At the nexus of work and family: Family farms in upstate New York, Journal of Rural Studies, 49, 151, 10.1016/j.jrurstud.2016.12.001
El Masri, 2017, Calibrating management control technologies and the dual identity of family firms, Qualitative Research in Accounting & Management, 14, 157, 10.1108/QRAM-05-2016-0038
European Commission, 2015
Ezzamel, 2012, The logics of budgeting: Theorization and practice variation in the educational field, Accounting Organizations and Society, 37, 281, 10.1016/j.aos.2012.03.005
Ferreira, 2009, The design and use of performance management systems: An extended framework for analysis, Management Accounting Research, 20, 263, 10.1016/j.mar.2009.07.003
Friedland, 1991, Bringing society back In: Symbols, practices and institutional contradictions, 232
Goodrick, 2011, Constellations of institutional logics: Changes in the professional work of pharmacists, Work and Occupations, 38, 372, 10.1177/0730888411406824
Greenwood, 2010, The multiplicity of institutional logics and the heterogeneity of organizational responses, Organization Science, 21, 521, 10.1287/orsc.1090.0453
Greenwood, 2011, Institutional complexity and organizational responses, The Academy of Management Annals, 5, 317, 10.5465/19416520.2011.590299
Halabi, 2010, Understanding financial information used to assess small firm performance: An Australian qualitative study, Qualitative Research in Accounting & Management, 7, 163, 10.1108/11766091011050840
Hall, 2010, Accounting information and managerial work, Accounting Organizations and Society, 35, 301, 10.1016/j.aos.2009.09.003
Heinicke, 2018, Performance measurement systems in small and medium-sized enterprises and family firms: A systematic literature review, Journal of Management Control, 28, 457, 10.1007/s00187-017-0254-9
Helsen, 2017, Management control systems in family firms: A review of the literature and directions for the future, Journal of Economic Surveys, 31, 410, 10.1111/joes.12154
Hemme, 2019
Hiebl, 2012, Peculiarities of financial management in family firms, International Business & Economics Research Journal (IBER), 11, 315, 10.19030/iber.v11i3.6864
Hiebl, 2013, The changing role of management accounting in the transition from a family business to a non‐family business, Journal of Accounting & Organizational Change, 9, 119, 10.1108/18325911311325933
Huerta, 2017, Introduction of accounting practices in small family businesses, Qualitative Research in Accounting & Management, 14, 111, 10.1108/QRAM-01-2015-0008
Jack, 2005, Stocks of knowledge, simplification and unintended consequences: The persistence of post-war accounting practices in UK agriculture, Management Accounting Research, 16, 59, 10.1016/j.mar.2004.08.003
Jack, 2007, Accounting, post-productivism and corporate power in UK food and agriculture, Critical Perspectives on Accounting, 18, 905, 10.1016/j.cpa.2006.04.004
Jakobsen, 2017, Consequences of intensive use of non-financial performance measures in Danish family farm holdings, Qualitative Research in Accounting & Management, 14, 137, 10.1108/QRAM-04-2016-0035
Kraatz, 2008, Organizational implications of institutional pluralism, The Sage Handbook of Organizational Institutionalism, 840, 243, 10.4135/9781849200387.n10
Lavia López, 2015, Management accounting in small and medium-sized enterprises: Current knowledge and avenues for further research, Journal of Management Accounting Research, 27, 81, 10.2308/jmar-50915
Le Theule, 2016, Publishing without editors or authors? Competing logics, circulation, and cultural creation in a publishing firm, Critical Perspectives on Accounting, 38, 14, 10.1016/j.cpa.2015.10.004
Leenders, 2003, Competitiveness and evolution of family businesses: The role of family and business orientation, European Management Journal, 21, 686, 10.1016/j.emj.2003.09.012
Lounsbury, 2007, A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds, The Academy of Management Journal, 50, 289
Lukka, 2014, Domain theory and method theory in management accounting research, Accounting Auditing & Accountability Journal, 27, 1308, 10.1108/AAAJ-03-2013-1265
Mellemvik, 1988, Functions of accounting—A discussion, Scandinavian Journal of Management, 4, 101, 10.1016/0956-5221(88)90003-6
Messner, 2016, Does industry matter? How industry context shapes management accounting practice, Management Accounting Research, 31, 103, 10.1016/j.mar.2015.09.001
Meyer, 1977, Institutionalized organizations: Formal structure as myth and ceremony, The American Journal of Sociology, 83, 340, 10.1086/226550
Miller, 2011, Family and lone founder ownership and strategic behaviour: Social context, identity, and institutional logics, Journal of Management Studies, 10.1111/j.1467-6486.2009.00896.x
Modell, 2015, Making institutional accounting research critical: Dead end or new beginning?, Accounting, Auditing & Accountability Journal, 28, 773, 10.1108/AAAJ-09-2013-1457
Myrdal, 2011
Ndemewah, 2019, Management accounting research on farms: What is known and what needs knowing?, Journal of Accounting & Organizational Change, 15, 58, 10.1108/JAOC-05-2018-0044
Ocasio, 1997, Towards an attention-based view of the firm, Strategic Management Journal, 18, 187, 10.1002/(SICI)1097-0266(199707)18:1+<187::AID-SMJ936>3.0.CO;2-K
Pache, 2013, Inside the hybrid organization: Selective coupling as a response to competing institutional logics, The Academy of Management Journal, 56, 972
2012
Prencipe, 2014, Accounting research in family firms: Theoretical and empirical challenges, European Accounting Review, 23, 361, 10.1080/09638180.2014.895621
Qu, 2011, The qualitative research interview, Qualitative Research in Accounting & Management, 8, 238, 10.1108/11766091111162070
Ramus, 2017, Institutional complexity in turbulent times: Formalization, collaboration, and the emergence of blended logics, The Academy of Management Journal, 60, 1253
Rautiainen, 2017, Institutional logics in police performance Indicator development: A comparative case study of Spain and Finland, European Accounting Review, 26, 165, 10.1080/09638180.2015.1120412
Rizza, 2018, The institutionalization of management accounting tools in family firms: The relevance of multiple logics, Journal of Management Control, 28, 503, 10.1007/s00187-018-0256-2
Roberts, 1991, Stakeholder collaboration and innovation: A study of public policy initiation at the state level, The Journal of Applied Behavioral Science, 27, 209, 10.1177/0021886391272004
Salvato, 2010, Research on accounting in family firms: Past accomplishments and future challenges, Family Business Review, 23, 193, 10.1177/0894486510375069
Senftlechner, 2015, Management accounting and management control in family businesses: Past accomplishments and future opportunities, Journal of Accounting & Organizational Change, 11, 573, 10.1108/JAOC-08-2013-0068
Skelcher, 2015, Theorizing hybridity: Institutional logics, complex organizations, and actor identities: The case of nonprofits, Public Administration, 93, 433, 10.1111/padm.12105
Songini, 2015, Family involvement and agency cost control mechanisms in family small and medium-sized enterprises, Journal of Small Business Management, 53, 748, 10.1111/jsbm.12085
Thornton, 1999, Institutional logics and the historical contingency of power in organizations: Executive succession in the higher education publishing industry, 1958–1990, The American Journal of Sociology, 105, 801, 10.1086/210361
Thornton, 2008, Institutional logics, 840
Thornton, 2015
Vollmer, 2007, How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs, Accounting, Organizations and Society, 32, 577, 10.1016/j.aos.2006.10.001