Performance measurement design within its organisational context—Evidence from China
Tài liệu tham khảo
Abrahamson, 1991, Managerial fads and fashions: the diffusion and rejection of innovations, Academy of Management Review, 16, 586, 10.5465/amr.1991.4279484
Ahrens, 2006, Doing qualitative field research in management accounting: positioning date to contribute to theory, Accounting, Organization and Society, 31, 819, 10.1016/j.aos.2006.03.007
Atkinson, 1997, A Stakeholder Approach to Strategic Performance Measurement, Sloan Management Review, 25
Avison, 2001, Controlling action research projects, Information Technology & People, 14, 28, 10.1108/09593840110384762
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
Baker, 2000, Toward to the increased use of action research in accounting information systems, Accounting Forum, 24, 365, 10.1111/1467-6303.00046
Birnberg, 1990, The case for multiple methods in empirical management accounting research (with an illustration from budget setting), Journal of Accounting Research, 21, 33
Burns, 2000, Conceptualizing management accounting change: an institutional framework, Management Accounting Research, 11, 3, 10.1006/mare.1999.0119
Burns, 2001, Management accounting change, Management Accounting Research, 12, 389, 10.1006/mare.2001.0178
Busco, 2007, Management accounting issues in interpreting its nature and change, Management Accounting Research, 18, 125, 10.1016/j.mar.2007.04.003
Chenhall, 2003, Management control system design within its organizational context: findings from contingency-based research and directions for the future, Accounting, Organization and Society, 28, 127, 10.1016/S0361-3682(01)00027-7
Chinese Ministry of Finance, 1996
Chiou, J.R., Lin, Y.H., 2005. The Structure of Corporate Ownership: a comparison of China and Taiwan's security markets. The Journal of American Academy of Business, Cambridge, March 2, 123–127.
Cobb, 1995, Management accounting change in a bank, Management Accounting Research, 6, 155, 10.1006/mare.1995.1009
Emmanuel, 1990
Efferin, 2007, Management control, culture and ethnicity in a Chinese Indonesian company, Accounting, Organization and Society, 32, 223, 10.1016/j.aos.2006.03.009
Fama, 1980, Agency problems and the theory of the firm, Journal of Political Economy, 88, 288, 10.1086/260866
Firth, 1996, The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures, Accounting, Organization and Society, 21, 629, 10.1016/0361-3682(95)00039-9
Freeman, R.E., McVea, J., 2001. A Stakeholder Approach to Strategic Management. Darden Business School Working Paper No. 01-02. Available at SSRN: http://ssrn.com/abstract=263511 or DOI: 10.2139/ssrn.263511.
Haas, 1999, Multilevel design of performance measurement systems: enhancing strategic dialogue throughout the organization, Management Accounting Research, 10, 233, 10.1006/mare.1998.0098
Hassard, 1999, Enterprise reform in post-Deng China, International Studies of Management & Organization, 29, 54, 10.1080/00208825.1999.11656771
Hofstede, 1980
Hofstede, 1983, The culture relativity of organizational practices and theories, Journal of International Business Studies, Fall, 75, 10.1057/palgrave.jibs.8490867
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
Jensen, 2001, Value maximization, stakeholder theory, and the corporate objective function, Journal of Applied Corporate Finance, Fall, 14
Jensen, 1976, Theory of the firm: managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3, 305, 10.1016/0304-405X(76)90026-X
Jones, 1999, Management accounting in China: changes, problems and the future, Management Accounting (British), 77, 48
Kaplan, R.S., Norton, D.P., 1992. The balanced scorecard—measures that drive performance. Harvard Business Review (January–February), 71–79.
Kaplan, R.S., Norton, D.P., 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review (January–February), 75.
Kaplan, 1998, Innovation action research: creating new management theory and practice, Journal of Management Accounting Research, 10, 89
Kasurinen, 2002, Exploring management accounting change: the case of balanced scorecard implementation, Management Accounting Research, 13, 323, 10.1006/mare.2002.0191
Longfield-Smith, 1997, Management control systems and strategy: a critical review, Accounting, Organization and Society, 22, 207, 10.1016/S0361-3682(95)00040-2
Li, 2001
Li, 1997, The impact of economic reform on the performance of Chinese state enterprises: 1980–1989, Journal of Political Economy, 105, 1080, 10.1086/262106
Lin, 1998, Competition, policy burdens, and state-owned enterprise reform, American Economic Review, 88, 422
Lin, 2002, Responsibility cost control system in China: a case of management accounting application, Management Accounting Research, 13, 447, 10.1006/mare.2002.0200
Liu, 2007, The implementation of activity-based-costing in China: an innovation action research approach, The British Accounting Review, 39, 10.1016/j.bar.2007.05.003
Malina, 2001, Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard, Journal of Management Accounting Research, 47, 10.2308/jmar.2001.13.1.47
Markus, 1983, Power and the design and implementation of accounting and control systems, Accounting, Organization and Society, 8, 205, 10.1016/0361-3682(83)90028-4
McAdam, 2005, Performance management in the UK public sector: addressing multiple stakeholder complexity, International Journal of Public Sector Management, 18, 256, 10.1108/09513550510591542
Neely, 2002
Norreklit, 2000, The balance on the balanced scorecard—a critical analysis of some of its assumptions, Management Accounting Research, 11, 65, 10.1006/mare.1999.0121
Norton, 1987
O’Connor, 2004, The adoption of ‘western’ management accounting/controls in China's state-owned enterprises during economic transition, Accounting, Organization and Society, 29, 349, 10.1016/S0361-3682(02)00103-4
O’Connor, 2006, Political constraints, organization design and performance measurement in China's state-owned enterprises, Accounting, Organization and Society, 21, 157, 10.1016/j.aos.2005.01.005
Otley, 1999, Performance management: a framework for management control systems research, Management Accounting Research, 10, 363, 10.1006/mare.1999.0115
Park, 2001, Guanxi and organizational dynamics: organizational networking in Chinese firms, Strategic Management Journal, 22, 455, 10.1002/smj.167
PBC (People's Bank of China), 2002. Statistics, http://www.pbc.gov.cn (2007).
Pistor, 2005, Governing emerging stock markets: legal vs. administrative governance, Corporate Governance: An International Review, 13, 5, 10.1111/j.1467-8683.2005.00398.x
Qian, 1996, Enterprise reform in China: agency problems and political control, Economics of Transition, 4, 427, 10.1111/j.1468-0351.1996.tb00181.x
Rapoport, 1970, Three dilemmas in action research, Human Relations, 23, 499, 10.1177/001872677002300601
Scapens, 1993, Accounting and control: a case study of resistance to accounting change, Management Accounting Research, 4, 1, 10.1006/mare.1993.1001
Seal, 1999, Enacting a European supply chain: a case study on the role of management accounting, Management Accounting Research, 10, 303, 10.1006/mare.1999.0105
Simons, 1995
Sun, 2000, Organizational development and change in Chinese state-owned enterprises: a human resource perspective, Leadership & Organization Development Journal, 21, 379, 10.1108/01437730010379267
Wei, 2001
Xiao, 2004, A grounded theory exposition of the role of the supervisory board in China, British Journal of Management, 15, 39, 10.1111/j.1467-8551.2004.t01-1-00399.x
Xu, 2000, Control, incentives and competition, Economics of Transition, 8, 151, 10.1111/1468-0351.00039