The effects of country and industry on implementing value chain cost analysis

Artto, 1994, Life cycle cost concepts and methodologies, Journal of Cost Management, 8, 28 Boer, 1996, Management accounting beyond the year 2000, Journal of Cost Management, 9, 46 Booth, 1997, Appreciating the value before counting the cost, Management Accounting, 75, 54 Carr, 1996, Strategic investment decisions: the importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies, Management Accounting Research, 7, 199, 10.1006/mare.1996.0012 Chaessens, 2000, The separation of ownership and control in East Asian corporations, Journal of Financial Economics, 58, 81, 10.1016/S0304-405X(00)00067-2 Chow, 1994, National culture and the preference of management controls: an exploratory study of the firm-labor market interface, Accounting Organizations and Society, 381, 10.1016/0361-3682(94)90003-5 Chow, 1991, The effects of management controls and national culture on management performance: an experimental investigation, Accounting Organizations and Society, 209, 10.1016/0361-3682(91)90001-U Cooper, 1996, Look out, management accountants, Management Accounting, 77, 20 Donelan, 1998, Value chain analysis: a strategic approach to cost management, Journal of Cost Management, 12, 7 Foster, 1996, Management accounting in 2000, Journal of Cost Management, 9, 30 Foster, 1994, Marketing, cost management and management accounting, Journal of Management Accounting Research, 6, 43 Foster, 1996, Customer profitability analysis: challenges and new directions, Journal of Cost Management, 10, 5 Gadiesh, 1998, How to map your industry's profit pool, Harvard Business Review, 76, 149 Hergert, 1989, Accounting data for value chain analysis, Strategic Management Journal, 10, 175, 10.1002/smj.4250100207 Hofstede, 1980 Hofstede, 1991 Horngren, 1997 Hwang, N. C., Chow, C. W., Lin, T., & Shields, J. (1999). Instructional resource: survey of large US manufacturing firms' current practice in linking value chain costs to products and customers. Working paper, California State University, San Marcos. Innes, 1995, A survey of activity-based costing in the UK's largest companies, Management Accounting Research, 137, 10.1006/mare.1995.1008 Kaplan, 1995, New roles for management accountants, Journal of Cost Management, 9, 6 Kristensen, 1997, National system of governance and managerial strategies in the evolution of work system: Britain, Germany and Denmark compared, 3 La Porta, 1999, Corporate ownership around the world, Journal of Finance, 54, 417, 10.1111/0022-1082.00115 Magretta, 1998, The power of virtual integration: an interview with Dell Computer's Michael Dell, Harvard Business Review, 76, 72 Porter, 1985 Redding, 1990, Cognition as an aspect of cultures and its relation to management processes: an exploratory view of the Chinese case, Journal of Management Studies, 17, 127, 10.1111/j.1467-6486.1980.tb00080.x Shank, 1992, Strategic cost management and the value chain, Journal of Cost Management, 6, 5 Shank, 1993 Shields, 1991, Managing product life cycle costs: an organizational model, Journal of Cost Management, 5, 39 Sit, 1988 1996 Susman, 1989, Product life cycle management, Journal of Cost Management, 3, 8 Tam, 1990, Centrifugal versus centripetal growth processes: contrasting ideal types for conceptualizing the developmental patterns of Chinese and Japanese firms, 153 Wallace, 1990 Whitley, 1992 Whitley, 1999, Firms, institutions and management control: the comparative analysis of coordination and control system, Accounting, Organizations, and Society, 24, 507, 10.1016/S0361-3682(97)00030-5