Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden
Tóm tắt
Từ khóa
Tài liệu tham khảo
Abrahamson, 1991, Managerial fads and fashions: the diffusion and rejection of innovations, Acad. Manage. Rev., 16, 586, 10.5465/amr.1991.4279484
Abrahamson, 1999, Management fashions: lifecycles, triggers, and collective learning processes, Admin. Sci. Quart., 44, 708, 10.2307/2667053
Alvarez, 1998, The sociological tradition and the spread and institutionalization of knowledge for action, 13
Arwidi, 1993, The development of budgetary control in Sweden: a research note, Manage. Acc. Res., 4, 93, 10.1006/mare.1993.1007
Benders, 2001, What's in a fashion? Interpretative viability and management fashions, Organization, 8, 33, 10.1177/135050840181003
Bjerke, 1998
Bjørnenak, 1997, Diffusion and accounting: the case of ABC in Norway, Manage. Acc. Res., 8, 3, 10.1006/mare.1996.0031
Bjørnenak, 1999, Unbundling management accounting innovations, Manage. Acc. Res., 10, 325, 10.1006/mare.1999.0110
Bourguignon, 2004, The American balanced scorecard versus the French Tableau de Bord: the ideological dimension, Manage. Acc. Res., 10, 107, 10.1016/j.mar.2003.12.006
Bradford, 1977
Clarke, 1999, Activity-based costing in Ireland: barriers to, and opportunities for change, Critic. Perspect. Acc., 10, 443, 10.1006/cpac.1997.0197
Edvinsson, L., Malone, M.S., 1997. Intellectual Capital, Harper Collins Publishers Inc., New York, NY. Also available in Swedish: Edvinsson, L., Malone, M.S., 1997. Det intellektuella kapitalet. Liber, Malmö.
Epstein, 1997, Translating strategy into action, Mange. Acc., 28
Ericsson, A., Haggård, A., 2000. Diffusion av balanced scorecard i Sverige—En empirisk studie av adoptionsmotiv. MBA thesis, School of Economics and Commercial Law, University of Göteborg, Göteborg.
Gosselin, 1997, The effect of strategy and organisational structure on the adoption and implementation of activity-based costing, Acc. Organ. Society, 22, 105, 10.1016/S0361-3682(96)00031-1
Gosselin, M., 1997b. Bandwagon theories: some explanations for the activity based costing paradox. Paper presented at the EIASM Workshop on Manufacturing Accounting, Edinburgh.
Granlund, 1998, It's a small world of management accounting practices, J. Manage. Acc. Res., 10, 153
Hallegård, 1999
Hansen, 2003, Practice developments in budgeting: an overview and research perspective, J. Manage. Acc. Res., 15, 95, 10.2308/jmar.2003.15.1.95
Horngren, 1999
Kald, 2000, Performance measurement at Nordic companies, Europ. Manage. J., 1, 113, 10.1016/S0263-2373(99)00074-2
Kaplan, 1992, The balanced scorecard—measures that drive performance, Harvard Bus. Rev., January–February, 71
Kaplan, 1993, Putting the balanced scorecard to work, Harvard Bus. Rev., September–October, 134
Kaplan, 1996, Using the balanced scorecard as a strategic management system, Harvard Bus. Rev., January–February, 75
Kaplan, 1996
Kaplan, 2001
Lillrank, 1995, The transfer of management innovations from Japan, Organ. Stud., 16, 971, 10.1177/017084069501600603
Malmi, 1999, Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms, Acc. Organ. Society, 24, 649, 10.1016/S0361-3682(99)00011-2
Mazza, 1998, The popularization of business knowledge diffusion: from academic knowledge to popular culture?, 164
Mazza, 2000, Haute couture and pret-a-porter: the popular press and the diffusion of management practices, Organ. Stud., 21, 567, 10.1177/0170840600213004
Näsi, 1995, A Scandinavian approach to stakeholder thinking, 97
Olve, 1997
ProMentor Management, 1999. Styr med Balanced Scorecard. Studentlitteratur, Lund.
Rikspolisstyrelsen, 1999. Polisens Balanced Scorecard—En lärande dialog. Rikspolisstyrelsen (Utvecklingsenheten, Ekonomibyrån), Stockholm.
Riksrevisionsverket (RRV), 1996. Balanced Scorecard i myndigheterna—Förbättrad resultatinformation för intern styrning. Riksrevisionsverket, Stockholm, p. 72.
Rogers, 1995
Sande, 1999
Sveiby, 1997
Thomas, 1999
Wallander, J., 1979. Om prognoser, budgetar och långtidsplaner, Handelsbankens småskriftsserie. 15. Stockholm, Svenska Handelsbanken. Also available in English: On forecasts, budgets and long-term planning. Handelsbankens Småskriftsserie. Svenska Handelsbanken, Stockholm.
Wallander, 1994
Wallander, 1999, Budgeting—an unnecessary evil, Scand. J. Manage., 15, 405, 10.1016/S0956-5221(98)00032-3