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The Effects of Organizational Culture and Structure on the Success of Activity-Based Costing Implementation
16 references·6 citing·46 second hop
The Effects of Organizational Culture and Structure on the Success of Activity-Based Costing Implementation (2015)The Effects of Organizational Culture and…Journal of Management Accounting Research (2012)Journal of Management Account…Management control systems design within its organizational context: findings from contingency-based research and directions for the future (2003)Management control systems de…The impact of contextual and process factors on the evaluation of activity-based costing systems (1999)The impact of contextual and …The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors. (1998)The Implementation Stages of …Towards explaining activity-based costing failure: accounting and control in a decentralized organization (1997)Towards explaining activity-b…The effect of strategy and organizational structure on the adoption and implementation of activity-based costing (1997)The effect of strategy and or…Measuring the success of activity-based cost management and its determinants (1997)Measuring the success of acti…Management Accounting (1996)Management AccountingCreating a climate and culture for sustainable organizational change (1996)Creating a climate and cultur…A Framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993. (1995)A Framework for Assessing Cos…The Management of Innovation (1994)The Management of InnovationPEOPLE AND ORGANIZATIONAL CULTURE: A PROFILE COMPARISON APPROACH TO ASSESSING PERSON-ORGANIZATION FIT (1991)PEOPLE AND ORGANIZATIONAL CUL…ORGANIZATIONAL INNOVATION: A META-ANALYSIS OF EFFECTS OF DETERMINANTS AND MODERATORS. 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(1991)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance (2000)Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms (1999)Perspectives on experimental research in managerial accounting (2003)Practice Developments in Budgeting: An Overview and Research Perspective (2003)
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References

  • 1994The Management of Innovation7,253 cited
  • 1991ORGANIZATIONAL INNOVATION: A META-ANALYSIS OF EFFECTS OF DETERMINANTS AND MODERATORS.6,520 cited
  • 1991PEOPLE AND ORGANIZATIONAL CULTURE: A PROFILE COMPARISON APPROACH TO ASSESSING PERSON-ORGANIZATION FIT4,520 cited
  • 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future3,233 cited
  • 1983The Cultural Relativity of Organizational Practices and Theories3,144 cited
  • 2012Journal of Management Accounting Research1,209 cited
  • 1997The effect of strategy and organizational structure on the adoption and implementation of activity-based costing616 cited
  • 1996Creating a climate and culture for sustainable organizational change614 cited
  • 1996Management Accounting568 cited
  • 1999The impact of contextual and process factors on the evaluation of activity-based costing systems379 cited
  • 1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.355 cited
  • 1988How Cost Accounting Distorts Product Costs351 cited
  • 1995A Framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993.318 cited
  • 1983Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives

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307 cited
  • 1997Towards explaining activity-based costing failure: accounting and control in a decentralized organization300 cited
  • 1997Measuring the success of activity-based cost management and its determinants259 cited
  • Cited by

    • 2020Using Agile Project Management in the Design and Implementation of Activity-Based Costing Systems31 cited
    • 2021Institutional logics and organizational change: the role of place and time29 cited
    • 2020Revisiting the relevance of strategic management accounting research23 cited
    • 2021Risk governance: exploring the role of organisational culture22 cited
    • 2021The role of organisational culture in total quality management adoption and cost of quality20 cited
    • 2017Management control systems, culture, and upper echelons – a systematic literature review on their interactions18 cited