Appendix 2: List of References included in Co-Citation Networks
Full Reference
#Links
1990-1995
Auditing
Bamber, E.M., & Snowball, D. (1988). An experimental study of the effects of audit structure in uncertain task
environments. TAR 63, 490.
Bamber, E.M., Snowball, D., & Tubbs, R.M. (1989). Audit structure and its relation to role conflict and role
ambiguity: An empirical investigation. TAR 64, 285.
2
2
Kinney Jr., W.R. (1986). Audit technology and preferences for auditing standards. JAE 8, 73.
2
Gibbins, M. (1984). Propositions about the psychology of professional judgment in public accounting. JAR 22, 103.
5
Libby, R. (1985). Availability and the generation of hypotheses in analytical review. JAR 23, 648.
3
Bonner, S.E., & Lewis, B.L. (1990). Determinants of auditor expertise. JAR 28, 1.
3
Hogarth, R.M. (1991). A perspective on cognitive research in auditing. TAR 66, 277.
3
Bedard, J.C. (1989). Expertise in auditing: Myth or reality? AOS 14, 113.
3
Bonner, S.E. (1990). Experience effects in auditing: The role of task-specific knowledge. TAR 65, 72.
3
Bonner, S.E., & Pennington, N. (1991). Cognitive Processes and Knowledge as Determinants of Auditor Expertise.
JAL 10.
2
MCS and MAS
Thompson, J.D. (1967). Organizations in action; social science bases of administrative theory. New York: McGrawHill.
Macintosh, N.B., & Daft, R.L. (1987). Management control systems and departmental interdependencies: An
empirical study. AOS 12, 49.
6
6
Chenhall, R.H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived
usefulness of management accounting systems. TAR 61, 16.
5
Merchant, K.A. (1984). Budgeting and the propensity to create budgetary slack. AOS 10, 201.
4
Gordon, L.A., Haka, S.F., & Schick, A.G. (1984). Strategies for information systems implementation: The case of
zero base budgeting. AOS 9, 111.
Waterhouse, J.H., & Tiessen, P. (1978). A contingency framework for management accounting systems research.
AOS 3, 65.
4
3
Hayes, D.C. (1977). The contingency theory of managerial accounting. TAR 52, 22.
3
Otley, D.T. (1980). The contingency theory of management accounting: Achievement and prognosis. AOS 5, 413.
3
Macintosh, N.B. (1981). A contextual model of information systems. AOS 6, 39.
3
Ginzberg, M.J. (1980). An organizational contingencies view of accounting and information systems implementation.
AOS 5, 369.
Govindarajan, V., & Gupta, A.K. (1985). Linking control systems to business unit strategy: Impact on performance.
AOS 10, 51.
3
3
Bruns Jr., W.J., & Waterhouse, J.H. (1975). Budgetary control and organization structure. JAR 13, 177.
2
Merchant, K.A. (1981). The design of the corporate budgeting system: Influences on managerial behavior and
performance. TAR 56, 813.
1
Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. AOS 12, 357.
1
Accounting Profession and Professional Organizations
Willmott, H.C. (1986). Organizing the profession: A theoretical and historical examination of the development of the
major accounting bodies in the U.K. AOS 11, 555.
5
Stacey, N.A.H. (1954). English accountancy; a study in social and economic history, 1800-1954. London, Gee.
4
Jones, E. (1981). Accountancy and the British economy 1840-1980. London: Batsford Ltd.
Millerson, G. (1964). The qualifying associations; a study in professionalization. London; New York: Routledge &
Paul; Humanities Press.
Brown, R., Mackay, J.S., Row Fogo, E.B.J., & Sloan, A. (1905). A history of accounting and accountants: Edinburgh,
T.C. & E.C. Jack.
4
2
2
Macdonald, K.M. (1985). Social Closure and Occupational Registration. SOC 19, 541.
2
Richardson, A.J. (1988). Accounting knowledge and professional privilege. AOS 13, 381.
1
Accounting Data and Budgeting
Brownell, P., & Hirst, M.K. (1986). Reliance on acct. info, budgetary participation, and task uncertainty: Tests of a
three-way interaction. JAR 24, 241.
5
Southwood, K.E. (1978). Substantive Theory and Statistical Interaction: Five Models. AMJSOC 83, 1154.
4
Govindarajan, V. (1984). Appropriateness of accounting data in performance evaluation: An empirical examination
of environmental uncertainty as an interv. AOS 9, 125.
4
Kahn, R.L. (1964). Organizational stress: Studies in role conflict and ambiguity. New York: Wiley.
4
Cronbach, L.J. (1951). Coefficient alpha and the internal structure of tests. PSYCHOMET 16, 297.
3
Brownell, P. (1983). The motivational impact of management-by-exception in a budgetary context. JAR 21, 456.
2
Otley, D.T. (1978). Budget and managerial performance. JAR 16, 122.
8
Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and
organizational effectiveness. JAR 20, 12.
Schoonhoven, C.B. (1981). Problems with Contingency Theory: Testing Assumptions Hidden within the Language of
Contingency "Theory. ADSCIQ 26, 349.
Chenhall, R.H., & Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance:
Role ambiguity as an intervening variable. AOS 13, 225.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and
attitudes: A field study. TAR 50, 274.
Hopwood, A.G. (1972). An empirical study of the role of accounting data in performance evaluation. JAR 10 156.
Brownell, P., & McInnes, M. (1986). Budgetary participation, motivation, and managerial performance. TAR 61,
587.
Mahoney, T.A. (1963). Development of managerial performance; a research approach: Cincinnati, South-western
Pub. Co.
Hirst, M.K. (1983). Reliance on accounting performance measures, task uncertainty, and disfunctional behavior:
Some extensions. JAR 21, 596.
Hirst, M.K. (1981). Accounting information and the evaluation of subordinate performance: A situational approach.
TAR 56, 771.
Kenis, I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. TAR 54, 707.
7
5
5
5
5
4
3
3
2
1
Culture and Management Accounting
Soeters, J., & Schreuder, H. (1988). The interaction between national and organizational cultures in accounting firms.
AOS 13, 75.
Hofstede, G.H. (1980). Culture's consequences: International differences in work-related values. Beverly Hills, Calif.:
Sage Publications.
Hofstede, G.H. (1983). The cultural relativity of organizational practices and theories. JINTBUS 14, 75.
Child, Cummings, L.L., & Staw, B.M. (1981). Research in organizational behavior: An annual series of analytical
essays and critical reviews. Vol. 2.
Daley, L., Jiambalvodo, J., Sundem, G.L., & Kon, Y. (1985). Attitudes toward financial control systems in the United
States and Japan. JINTBUS 16, 91.
6
4
4
4
3
Schein, E.H. (1985). Organizational culture and leadership. San Francisco: Jossey-Bass Publishers.
2
Birnberg, J.G., & Snodgrass, C. (1988). Culture and control: A field story. AOS 13, 447.
2
Accounting and Power
Burchell, S., Clubb, C.D.B., & Hopwood, A.G. (1985). Accounting in its social context: Towards a history of value
added in the United Kingdom. AOS 10, 381.
6
Miller, P., & Rose, N. (1990). Governing Economic Life. ECONSOC 19, 1.
6
Hopwood, A.G. (1987b). The archeology of accounting systems. AOS 12, 207.
6
Miller, P., & O'Leary, T. (1987). Accounting and the construction of the governable person. AOS 12, 235.
5
Hacking, I. (1983). Representing and intervening: Introductory topics in the philosophy of natural science. Cambridge
; New York: Cambridge University Press
Miller, P. (1986). Accounting for progress — National accounting and planning in France: A review essay. AOS 11,
83.
Hoskin, K.W., & Macve, R.H. (1988). The genesis of accountability: The west point connections. AOS 13, 37.
Latour, B. (1987). Science in action: How to follow scientists and engineers through society. Cambridge, Mass.:
Harvard University Press.
Hoskin, K.W., & Macve, R.H. (1986). Accounting and the examination: A genealogy of disciplinary power. AOS 11,
105.
4
4
4
3
3
Foucault, M. (1977). Discipline and punish: The birth of the prison. New York: Pantheon Books
2
Miller, P. (1987). Domination and power. London; New York: Routledge & Kegan Paul.
2
Foucault, M., & Gordon, C. (1980). Power/ Knowledge: Selected interviews and other writings, 1972-1977. New
York: Pantheon Books.
1
Rose, N., & Miller, P. (1992). Political Power beyond the State: Problematics of Government. BRITJSOC 43, 173.
1
Miller, P., & O'Leary, T. (1989). Hierarchies and American Ideals, 1900-1940. AMR 14, 250.
1
Burchell, S., Clubb, C.D.B., Hopwood, A.G., Hughes, J.S., & Nahapiet, J.E. (1980). The roles of accounting in
organizations and society. AOS 5, 5.
1
Solomons, D. (1978). The politicization of accounting. JACC 146, 65.
1
Accounting and Gender
Crompton, R. (1987). Gender and accountancy: A response to Tinker and Neimark. AOS 12, 103.
4
Hopwood, A.G. (1987a). Accounting and gender: An introduction. AOS 12, 65.
4
Burrell, G. (1987). No accounting for sexuality. AOS 12, 89.
3
Tinker, T., & Neimark, M.D. (1987). The role of annual reports in gender and class contradictions at General Motors:
1917-1976. AOS 12, 71.
Ciancanelli, P., Gallhofer, S., Humphrey, C., & Kirkham, L. (1990). Gender and accountancy: Some evidence from
the UK. CPA 2, 117.
Lehman, C.R. (1992). "Hirstory" in accounting: The first eighty years. AOS 17, 261.
3
3
1
Institutionalism
DiMaggio, P.J., & Powell, W.W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective
Rationality in Organizational Fields. AMSOCREV 48, 147.
Meyer, J., & Rowan, B. (1977). Institutionalized Organizations: Formal Structure as Myth and Ceremony. Am J Soc
83, 340.
Tolbert, P.S., & Zucker, L.G. (1983). Institutional Sources of Change in the Formal Structure of Organizations: The
Diffusion of Civil Service Reform, 1880-1935. ADSCIQ 28, 22.
7
7
6
Scott, W.R. (1987). The Adolescence of Institutional Theory. ADSCIQ 32, 493.
6
Zucker, L.G. (1988). Institutional patterns and organizations: Culture and environment.
6
Covaleski, M.A., & Dirsmith, M.W. (1988). An Institutional Perspective on the Rise, Social Transformation, and Fall
of a University Budget Category. ADSCIQ 33, 562.
DiMaggio, P.J. (1988). Interest and Agency in Institutional Theory. In L.G. Zucker, Institutional Patterns and
Organizations.
Powell, W.W. (1985). Review: The Institutionalization of Rational OrganizationReview: The Institutionalization of
Rational Organization. CONSOC 14, 564.
6
5
4
Mezias, S.J. (1990). An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200.
ADSCIQ 35, 431.
3
Meyer, J.W., & Scott, W.R. (1983). Organizational environments: Ritual and rationality: Beverly Hills: Sage.
3
Meyer, J.W. (1986). Social environments and organizational accounting. AOS 11, 345.
3
Covaleski, M.A., & Dirsmith, M.W. (1986). The budgetary process of power and politics. AOS 11, 193.
2
Pfeffer, J. (1981). Power in organizations. Marshfield, Mass. : Pitman Pub.
1
1996-2001
Auditing
Ashton, A.H. (1991). Experience and error frequency knowledge as potential determinants of audit expertise. TAR 66,
218.
Libby, R., & Luft, J.L. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge,
motivation, and environment. AOS 18, 425.
Nelson, M.W., Libby, R., & Bonner, S.E. (1995). Knowledge structure and the estimation of conditional probabilities
in audit planning. TAR 70, 27.
Frederick, D.M., & Heiman-Hoffman, V.B. (1994). The Structure of Auditors' Knowledge of Financial Statement
Errors. AUDJPRACT 13, 1.
9
8
6
5
Tubbs, R.M. (1992). The effect of experience on the auditor's organization and amount of knowledge. TAR 67, 783.
5
Libby, R. (1990). Experience and the ability to explain audit findings. JAR 28, 348.
5
Libby, R. (1995). The Role of Knowledge and Memory in Audit Judgment. In A. Ashton, Judgment and Decision
Making Research in Accounting and Auditing: Cambridge University Press.
Bonner, S.E., & Walker, P.L. (1994). The effects of instruction and experience on the acquisition of auditing
knowledge. TAR 69, 157.
Choo, F., & Trotman, K.T. (1991). The relationship between knowledge structure and judgments for experienced and
inexperienced auditors. TAR 66, 464.
5
4
3
Libby, R. (1985). Availability and the generation of hypotheses in analytical review. JAR 23, 648.
3
Nelson, M.W. (1993). The effects of error frequency and accounting knowledge on effort diagnosis in analytical
review. TAR 68, 804.
3
Bonner, S.E., & Lewis, B.L. (1990). Determinants of auditor expertise. JAR 28, 1.
3
Bonner, S.E. (1990). Experience effects in auditing: The role of task-specific knowledge. TAR 65, 72.
2
Bonner, S.E., & Pennington, N. (1991). Cognitive Processes and Knowledge as Determinants of Auditor Expertise.
JAL 10.
2
Libby, R., & Tan, H.T. (1994). Modeling the determinants of audit expertise. AOS 19, 701.
2
Libby, R., & Trotman, T. (1993). Audit Review as a Control for Biased Recall of Evidence in Decision Making. AOS
18, 559.
1
Culture and Management Accounting
Otley, D.T. (1980). The contingency theory of management accounting: Achievement and prognosis. AOS 5, 413.
2
Merchant, K.A. (1981). The design of the corporate budgeting system: Influences on managerial behavior and
performance. TAR 56, 813.
2
Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. AOS 22, 207.
1
Harrison, G.L. (1992). The cross-cultural generalizability of the relation between participation, participation, budget
emphasis and job related attitudes. AOS 17, 1.
Chow, C.W., Kato, Y., & Shields, M.D. (1994). National culture and the preference for management controls: An
exploratory study of the Firm-labor market interface. AOS 19, 391.
10
9
Kenis, I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. TAR 54, 707.
9
Birnberg, J.G., & Snodgrass, C. (1988). Culture and control: A field story. AOS 13, 447.
8
Child, Cummings, L.L., & Staw, B.M. (1981). Research in organizational behavior: An annual series of analytical
essays and critical reviews. Vol. 2.
7
Chow, C.W., Shields, M.D., & Chan, Y.K. (1991). The effects of management controls and national culture on
manufacturing performance: An experimental investigation. AOS 16, 209.
Chow, C.W., Kato, Y., & Merchant, K.A. (1996). The use of organizational controls and their effects on data
manipulation and management myopia: A Japan vs. U.S. comparison. AOS 21, 175.
Merchant, K.A., Chow, C.W., & Wu, A. (1995). Measurement, evaluation and reward of profit center managers: A
cross cultural field study. AOS 20, 619.
O'Connor, N.G. (1995). The influence of organizational culture on the usefulness of budget participation by
Singaporean-Chinese managers. AOS 20, 383.
6
6
6
6
Brownell, P., & McInnes, M. (1986). Budgetary participation, motivation, and managerial performance. TAR 61, 587.
6
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and
attitudes: A field study. TAR 50, 274.
6
Hofstede, G.H. (1991). Cultures and organizations: Software of the mind. London; New York: McGraw-Hill.
5
Onsi, M. (1973). Factor analysis of behavioural variables affecting budgetary stock. TAR 48, 535.
5
Hofstede, G.H. (1980). Culture's consequences: International differences in work-related values. Beverly Hills, Calif.:
Sage Publications.
Harrison, G.L. (1993). Reliance on accounting performance measures in superior evaluative style - The influence of
national culture and personality. AOS 18, 319.
3
3
Hofstede, G.H. (1968). The game of budget control. London, Tavistock; Assen, Van Gorcum.
3
Merchant, K.A. (1985). Budgeting and the propensity to create budgetary slack. AOS 10, 201.
1
Hopwood, A.G. (1976). Accounting and human behaviour. Englewood Cliffs, N.J.: Prentice-Hall.
1
Accounting Data and Budgeting
Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and
organizational effectiveness. JAR 20, 12.
9
Briers, M., & Hirst, M.K. (1990). The role of budgetary information in performance evaluation. AOS 15, 373.
9
Brownell, P., & Hirst, M.K. (1986). Reliance on acct. info, budgetary participation, and task uncertainty: Tests of a
three-way interaction. JAR 24, 241.
Brownell, P., & Dunk, A.S. (1991). Task uncertainty and its interaction with budgetary participation and budget
emphasis: Some methodological issues and empirical. AOS 16, 693.
8
8
Brownell, P. (1983). The motivational impact of management-by-exception in a budgetary context. JAR 21, 456.
5
Dunk, A.S. (1989). Budget emphasis, budgetary participation and managerial performance: A note. AOS 14, 321.
5
Hopwood, A.G. (1972). An empirical study of the role of accounting data in performance evaluation. JAR 10 156.
5
Dunk, A.S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary
participation and slack. TAR 68, 400.
4
Otley, D.T. (1978). Budget and managerial performance. JAR 16, 122.
4
Argyris, C. (1952). The impact of budgets on people. New York: Controllership Foundation, 1952
3
Lau, C.M., Low, L.C., & Eggleton, I.R.C. (1995). The impact of reliance on accounting performance measures on jobrelated tension and managerial performance: Additional evidence. AOS 20, 359.
Hirst, M.K. (1983). Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior:
Some extensions. JAR 21, 596.
Govindarajan, V. (1984). Appropriateness of accounting data in performance evaluation: An empirical examination of
environmental uncertainty as an interv. AOS 9, 125.
3
3
1
MCS and MAS
Miles, R.E., & Snow, C.C. (1978). Organizational strategy, structure, and process. New York: McGraw-Hill.
7
Bruns Jr., W.J., & Waterhouse, J.H. (1975). Budgetary control and organization structure. JAR 13, 177.
5
Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. AOS 12, 357.
5
Chenhall, R.H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived
usefulness of management accounting systems. TAR 61, 16.
4
Govindarajan, V., & Gupta, A.K. (1985). Linking control systems to business unit strategy: Impact on performance.
AOS 10, 51.
Khandwalla, P.N. (1972). The effect of different types of competition on the use of management controls. JAR 10,
275.
4
4
Dent, J.F. (1990). Strategy, organization and control: Some possibilities for accounting research. AOS 15, 3.
4
Snow, C.C., & Hrebiniak, L.G. (1980). Strategy, Distinctive Competence, and Organizational Performance. ADSCIQ
25, 317.
4
Hayes, D.C. (1977). The contingency theory of managerial accounting. TAR 52, 22.
3
Mia, L., & Chenhall, R.H. (1994). The usefulness of management accounting systems, functional differentiation and
managerial effectiveness. AOS 19, 1.
Gul, F.A., & Chia, Y.M. (1994). The effects of management accounting systems, perceived environmental uncertainty
and decentralization on managerial performance: A test of three-way interaction. AOS 19, 413.
Gordon, L.A., & Miller, D. (1976). A contingency framework for the design of accounting information systems. AOS
1, 59.
Perrow, C. (1967). A Framework for the Comparative Analysis of Organizations – A Framework for the Comparative
Analysis of Organizations. AMSOCREV 32, 194.
Simons, R. (1991). Strategic orientation and top management attention to control systems. STRATMAN 12, 49.
Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives.
AOS 15, 127.
Gordon, L.A., Haka, S.F., & Schick, A.G. (1984). Strategies for information systems implementation: The case of zero
base budgeting. AOS 9, 111.
Lawrence, P.R., & Lorsch, J.W. (1967). Organization and environment; managing differentiation and integration.
Boston: Division of Research, Graduate School of Business Administration, Harvard University.
Waterhouse, J.H., & Tiessen, P. (1978). A contingency framework for management accounting systems research. AOS
3, 65.
2
2
2
2
2
2
1
1
1
Chapman, C.S. (1997). Reflections on a contingent view of accounting. AOS 22, 189.
1
Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating
administrative mechanisms with strategy. AMJ 31, 828.
1
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. STRATMAN 15, 169.
1
Accounting and Power
Miller, P., & O'Leary, T. (1987). Accounting and the construction of the governable person. AOS 12, 235.
4
Hoskin, K.W., & Macve, R.H. (1986). Accounting and the examination: A genealogy of disciplinary power. AOS 11,
105.
3
Miller, P., & Napier, C.J. (1993). Genealogies of calculation. AOS 18, 631.
2
Foucault, M., & Gordon, C. (1980). Power/ Knowledge: Selected interviews and other writings, 1972-1977. New
York: Pantheon Books.
2
Miller, P., Hopper, T., & Laughlin, R.C. (1991). The new accounting history: An introduction. AOS 16, 395.
1
Institutionalism
DiMaggio, P.J., & Powell, W.W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective
Rationality in Organizational Fields. AMSOCREV 48, 147.
Meyer, J., & Rowan, B. (1977). Institutionalized Organizations: Formal Structure as Myth and Ceremony. Am J Soc
83, 340.
3
2
Scott, W.R. (1987). The Adolescence of Institutional Theory. ADSCIQ 32, 493.
2
Oliver, C. (1991). Strategic responses to institutional processes. AMR 16, 145.
1
Accounting Profession and Professional Organizations
Armstrong, P. (1985). Changing management control strategies: The role of competition between accountancy and
other organizational professions. AOS 10, 129.
Willmott, H.C. (1986). Organizing the profession: A theoretical and historical examination of the development of the
major accounting bodies in the U.K. AOS 11, 555.
3
3
Radcliffe, V.S., Cooper, D.J., & Robson, K. (1994). The management of professional enterprises and regulatory
change: British accountancy and the financial services act, 1986. AOS 19, 601.
Robson, K., Willmott, H.C., Cooper, D., & Puxty, T. (1994). The ideology of professional regulation and the markets
for accounting labor: Three episodes in the recent history of the U.K. accountancy profession. AOS 19, 527.
2
2
Johnson, T. (1977). The professions in the class structure. In R. Scase, Industrial Society: Class, cleavage and control.
2
Rose, N., & Miller, P. (1992). Political Power beyond the State: Problematics of Government. BRITJSOC 43, 173.
1
Armstrong, P. (1987). The rise of accounting controls in British capitalist enterprises. AOS 12, 415.
1
Walker, S.P. (1991). The defense of professional monopoly: Scottish chartered accountants and satellites in the
accountancy firmament: 1854-1914. AOS 16, 257.
Saks, M. (1983). Removing the blinkers? A Critique of recent contributions to the sociology of professions. SOCREV
31, 1.
1
1
2002-2007
Accounting Change and ABC
Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of
activity-based costing. AOS 22, 105.
Foster, G., & Swenson, D.W. (1997). Measuring the Success of Activity-Based Cost Management and Its
Determinants. JMAR 1, 109.
McGowan, A.S., & Klammer, T.P. (1997). Satisfaction with Activity-Based Cost Management Implementation.
JMAR 1, 217.
Shields, M.D. (1995). An Empirical Analysis of Firms' Implementation Experiences with Activity-Based Costing.
JMAR 1, 146.
Shields, M.D., & Young, S.M. (1993). Antecedents and Consequences of Participative Budgeting: Evidence on the
Effects of Asymmetrical Information. JMAR 1, 265.
Anderson, S.W., & Young, S.M. (1999). The impact of contextual and process factors on the evaluation of activitybased costing. AOS 24, 525.
5
5
4
3
3
3
Kennedy, P. (1992). A guide to econometrics. Cambridge, Mass.: MIT Press.
2
Libby, T., & Waterhouse, J. (1996). Predicting Change in Management Accounting Systems. JMAR 8, 137.
2
Krumwiede, K.R. (1998). The Implementation Stages of Activity-Based Costing and the Impact of Contextual and
Organizational Factors. JMAR 10, 239.
Firth, M. (1996). The diffusion of managerial accounting procedures in the people's republic of China and the
influence of foreign partnered joint ventures. AOS 21, 629.
Swenson, D.W. (1995). The Benefits of Activity-Based Cost Management to the Manufacturing Industry. JMAR 1,
167.
Malmi, T. (1999). Activity-based costing diffusion across organizations: An exploratory empirical analysis of Finnish
firms. AOS 24, 649.
Anderson, S.W. (1995). A Framework for Assessing Cost Management System Changes: The Case of Activity Based
Costing Implementation at General Motors, 1986-1993. JMAR 1, 1.
2
2
1
1
1
Accounting Data and Budgeting
Rockness, H.O., & Shields, M.D. (1984). Organizational control systems in research and development. AOS 9, 165.
Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and
organizational effectiveness. JAR 20, 12.
Brownell, P., & Dunk, A.S. (1991). Task uncertainty and its interaction with budgetary participation and budget
emphasis: Some methodological issues and empirical. AOS 16, 693.
Brownell, P., & Merchant, K.A. (1990). The Budgetary and Performance Influences of Product Standardization and
Manufacturing Process Automation. JAR 28, 388.
Dunk, A.S. (1992). Reliance on budgetary control, manufacturing process automation and production subunit
performance: A research note. AOS 17, 195.
Harrison, G.L. (1992). The cross-cultural generalizability of the relation between participation, participation, budget
emphasis and job related attitudes AOS 17, 1.
Abernethy, M.A., & Guthrie, C.H. (1994). An empirical assessment of the "Fit" between strategy and management in
information system design. ACCFIN 34, 49.
Lau, C.M., Low, L.C., & Eggleton, I.R.C. (1995). The impact of reliance on accounting performance measures on jobrelated tension and managerial performance: Additional evidence. AOS 20, 359.
6
5
5
5
5
5
4
4
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