Exploring management accounting change: the case of balanced scorecard implementation
Tóm tắt
Từ khóa
Tài liệu tham khảo
Anderson, 1995, A framework for assessing cost management system changes: the case of activity based costing implementation at general motors, 1986–1993, Journal of Management Accounting Research, 7, 1
Anderson, 1999, The impact of contextual and process factors on the evaluation of activity-based costing system, Accounting, Organizations and Society, 24, 525, 10.1016/S0361-3682(99)00018-5
Argyris, 1990, The dilemma of implementing controls: the case of managerial accounting, Accounting, Organizations and Society, 15, 503, 10.1016/0361-3682(90)90031-O
Argyris, 1994, Implementing new knowledge: the case of activity-based costing, Accounting Horizons, 8, 83
Brooks, 1994, The problems of effecting change within the British civil service: a cultural perspective, British Journal of Management, 5, 177, 10.1111/j.1467-8551.1994.tb00169.x
Burns, 2001, Management accounting change, Management Accounting Research, 12, 389, 10.1006/mare.2001.0178
Cobb, 1995, Management accounting change in a bank, Management Accounting Research, 6, 155, 10.1006/mare.1995.1009
Gersick, 1991, Revolutionary change theories: a multilevel exploration of the punctuated equilibrium paradigm, Academy of Management Review, 16, 10, 10.5465/AMR.1991.4278988
Goold, 1987
Innes, 1990, The process of change in management accounting: some field study evidence, Management Accounting Research, 1, 3, 10.1016/S1044-5005(90)70042-X
Jönsson, 1996
Jönsson, 1998
Kaplan, 1998
Kaplan, 1992, The balanced scorecard—measures that drive performance, Harvard Business Review, January–February, 71
Kaplan, 1993, Putting the balanced scorecard to work, Harvard Business Review, September–October, 134
Kaplan, 1996
Kaplan, 2000, Having trouble with your strategy? Then map it, Harvard Business Review, September–October, 167
Kaplan, 2001
Kasanen, 1993, The constructive approach in management accounting research, Journal of Management Accounting Research, 5, 243
Kwon, 1987, Unifying the fragmented models of information systems implementation
Malmi, 1997, Towards explaining activity-based costing failure: accounting and control in a decentralized organization, Management Accounting Research, 8, 459, 10.1006/mare.1997.0057
Markus, 1983, Power and the design and implementation of accounting and control systems, Accounting, Organizations and Society, 8, 205, 10.1016/0361-3682(83)90028-4
McCunn, 1998, The balanced scorecard ⋯ the eleventh commandment, Management Accounting (CIMA), December, 34
Mintzberg, 1987, The strategy concept I: five ps for strategy, California Management Review, Fall, 11, 10.2307/41165263
Mintzberg, 1987, Crafting strategy, Harvard Business Review, July–August, 66
Moon, 1996, Delivering the goods at TNT: the role of the performance measurement system, Management Accounting Research, 7, 431, 10.1006/mare.1996.0024
Morgan, 1986
Niven, 1999, Cascading the balanced scorecard: a case study on Nova Scotia Power, Inc, Journal of Strategic Performance Measurement, April/May, 1999, 5
Palepu, 1987, The anatomy of an accounting change
Pihlanto, 1994, The action-oriented approach and case study method in management studies, Scandinavian Journal of Management, 10, 369, 10.1016/0956-5221(94)90024-8
Porter, 1980
E. Puolamäki, 1998
Roberts, 1996, Why ABC failed and how it may yet succeed, Journal of Cost Management, 9, 23
Scapens, 1990, Researching management accounting practice: the role of case study methods, British Accounting Review, 22, 259, 10.1016/0890-8389(90)90008-6
Scapens, 1993, Accounting and control: a case study of resistance to accounting change, Management Accounting Research, 4, 1, 10.1006/mare.1993.1001
Shields, 1995, An empirical analysis of firms’ implementation experiences with activity-based costing, Journal of Management Accounting Research, 7, 148
Shields, 1989, A behavioral model for implementing cost management systems, Journal of Cost Management, Winter, 17
Sillince, 1995, The role of accountants in improving manufacturing technology, Management Accounting Research, 6, 103, 10.1006/mare.1995.1006
Simons, 1990, The role of management control systems in creating competitive advantage: new perspectives, Accounting, Organizations and Society, 15, 127, 10.1016/0361-3682(90)90018-P
Simons, 1995
Strebel, 1996, Why do employees resist change?, Harvard Business Review, May–June, 86
Vaivio, 1999, Exploring a ‘non-financial’ management accounting change, Management Accounting Research, 10, 409, 10.1006/mare.1999.0112
Ward, 1992
Wilson, 1995, Strategic management accounting