Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences

Management Accounting Research - Tập 24 - Trang 228-245 - 2013
Aapo Länsiluoto1, Marko Järvenpää2, Kip Krumwiede3
1Seinäjoki University of Applied Sciences; Business school, Koulukatu 41, FIN 60100 Seinäjoki, Finland
2University of Jyväskylä; School of Business and Economics, PO Box 35, FIN 40014 Jyväskylän yliopisto, Finland
3University of Richmond; Robins School of Business, University of Richmond, Richmond, VA 23173, USA

Tài liệu tham khảo

Abernethy, 1996, A field study of control system redesign: The impact of institutional processes on strategic choice, Contemporary Accounting Research, 13, 569, 10.1111/j.1911-3846.1996.tb00515.x

Ackermann, 2011, Strategic management of stakeholders: theory and practice, Long Range Planning, 44, 179, 10.1016/j.lrp.2010.08.001

Arnaboldi, 2010, Constructing performance measurement in the public sector, Critical Perspectives on Accounting, 21, 266, 10.1016/j.cpa.2010.01.016

Atkinson, 1997, A stakeholder approach to strategic performance measurement, Sloan Management Review, 38, 25

Ax, 2005, Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden, Management Accounting Research, 16, 1, 10.1016/j.mar.2004.12.002

Broadbent, 2008, Public sector to public services: 20 years of “contextual” accounting research, Accounting, Auditing and Accountability Journal, 21, 129, 10.1108/09513570810854383

Burns, 2000, Conceptualizing management accounting change: An institutional framework, Management Accounting Research, 11, 3, 10.1006/mare.1999.0119

Camara, 2009, Stakeholder reporting: The Spanish Tobacco Monopoly (1887-1986), European Accounting Review, 18, 697, 10.1080/09638180902863753

Christopher, 2010, Corporate governance—A multi-theoretical approach to recognizing the wider influencing forces impacting on organizations, Critical Perspectives on Accounting, 21, 683, 10.1016/j.cpa.2010.05.002

Collier, 2008, Stakeholder accountability: A field study of the implementation of a governance improvement plan, Accounting, Auditing and Accountability Journal, 21, 933, 10.1108/09513570810907429

Darnall, 2009, Perceived stakeholder influences and organizations’ use of environmental audits, Accounting, Organisations and Society, 34, 170, 10.1016/j.aos.2008.07.002

Dekker, 2008, Partner selection and governance design in interfirm relationships, Accounting, Organisations and Society, 33, 915, 10.1016/j.aos.2007.02.002

Donaldson, 1995, The stakeholder theory of the corporation: Concepts, evidence and implications, The Academy of Management Review, 20, 65, 10.5465/amr.1995.9503271992

Dubois, 2002, Systematic combining: an abductive approach to case research, Journal of Business Research, 55, 553, 10.1016/S0148-2963(00)00195-8

Ferguson, 2005, What are recommended accounting textbooks teaching students about corporate stakeholders?, The British Accounting Review, 37, 23, 10.1016/j.bar.2004.08.002

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

FNBE (Finnish national board of education), 2010. Opetus- ja kulttuuritoimen rahoitus-Yksikköhintojen ja rahoituksen määräytyminen vuonna 2010. ISBN: 978-952-13-4537-1, Oppaat ja käsikirjat 2010:9.

Freeman, 1984

Freeman, 2004, Stakeholder theory and ‘the corporate objective revisited’, Organizational Science, 15, 364, 10.1287/orsc.1040.0066

Frooman, 1999, Stakeholder influence strategies, The Academy of Management Review, 24, 191, 10.5465/amr.1999.1893928

Hillman, 2009, Resource dependence theory: a review, Journal of Management, 35, 1404, 10.1177/0149206309343469

Jensen, 2001, Value maximization, stakeholder theory, and the corporate objective function, European Financial Management, 7, 297, 10.1111/1468-036X.00158

Kamminga, 2007, Management control patterns in joint venture relationships: a model and an exploratory study, Accounting, Organisations and Society, 32, 131, 10.1016/j.aos.2006.03.002

Kaplan, 1996

Kraus, 2010, The impact of the corporate balanced scorecard on corporate control—A research note, Management Accounting Research, 21, 265, 10.1016/j.mar.2010.08.001

Li, 2009, Performance measurement design within its organisational context—Evidence from China, Management Accounting Research, 20, 193, 10.1016/j.mar.2009.04.002

Lukka, 2010, Validation in interpretive management accounting research, Accounting, Organisations and Society, 35, 462, 10.1016/j.aos.2009.10.004

McKinnon, 1988, Reliability and validity in field research: some strategies and tactics, Accounting, Auditing and Accountability Journal, 1, 34, 10.1108/EUM0000000004619

MEC (Ministry of Education), 2010. Polytechnic education in Finland. http://www.minedu.fi/OPM/Koulutus/ammattikorkeakoulutus/?lang=en (downloaded 8 December 2010).

Meyer, 1977, Institutionalized organizations: Formal structure as myth and ceremony, American Journal of Sociology, 83, 340, 10.1086/226550

Micheli, 2010, Strategic performance measurement: benefits, limitations and paradoxes, Long Range Planning, 43, 465, 10.1016/j.lrp.2009.12.004

Modell, 2009, Institutional research on performance measurement and management in the public sector accounting literature: a review and assessment, Financial Accountability & Management, 25, 277, 10.1111/j.1468-0408.2009.00477.x

Mouritsen, 2005, Beyond accounting change: design and mobilization of management control systems, Journal of Accounting & Organizational Change, 97, 10.1108/18325910510635317

Mäkelä, 2010, Social responsibilities of MNCs in downsizing operations: A Finnish forest sector case analysed from the stakeholder, social contract and legitimacy theory point of view, Accounting, Auditing and Accountability Journal, 23, 149, 10.1108/09513571011023174

Orij, 2010, Corporate social disclosures in the context of national cultures and stakeholder theory, Accounting, Auditing and Accountability Journal, 23, 868, 10.1108/09513571011080162

Pfeffer, 2003

Pääkkönen, J., 2010. Koulutuksen markkinoilla–arvioita ammattikorkeakoulujen tehokkuuseroista ja niiden syistä (In the markets of education – an evaluation of the differences in the efficiency ratios between UAS and their reasons). VATT Valmisteluraportit 6. ISBN 978-951-561-949.

Rhenman, E., 1964. Företagsdemokrati och företagsorganisation. Thule, Stockholm.

Rhenman, 1968

Ryan, 2002

Salminen, H., Ylä-Anttila, P., 2010. Ammattikorkeakoulujen taloudellisen ja hallinnollisen aseman uudistaminen (The restructuration of finance and organizational position in the Universities of applied sciences; our translation). Opetus- ja kulttuuriministeriön julkaisuja 2010:23. ISBN 978-952-485-967-7.

Simons, 1995

Siti-Nabiha, 2005, Stability and change: an institutionalist study of management accounting change, Accounting, Auditing & Accountability Journal, 18, 44, 10.1108/09513570510584656

Sundin, 2010, Balancing multiple competing objectives with a balanced scorecard, European Accounting Review, 19, 203, 10.1080/09638180903118736

Vaivio, 2008, Qualitative management accounting research: rationale, pitfalls and potential, Qualitative Research in Accounting and Management, 5, 64, 10.1108/11766090810856787

Waddock, 2002, Responsibility: The new business imperative, Academy of Management Executive, 16, 132, 10.5465/AME.2002.7173581

Thông tin
Thông tin xuất bản

Management Accounting Research

Tập 24

228-245

Thông tin tác giả