{"status":"ok","message-type":"work-list","message-version":"1.0.0","message":{"facets":{},"total-results":2222,"items":[{"indexed":{"date-parts":[[2024,9,16]],"date-time":"2024-09-16T10:31:32Z","timestamp":1726482692216},"reference-count":93,"publisher":"Elsevier BV","issue":"4","license":[{"start":{"date-parts":[[1993,5,1]],"date-time":"1993-05-01T00:00:00Z","timestamp":736214400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[1993,5]]},"DOI":"10.1016\/0361-3682(93)90021-w","type":"journal-article","created":{"date-parts":[[2002,10,11]],"date-time":"2002-10-11T09:02:46Z","timestamp":1034326966000},"page":"361-380","source":"Crossref","is-referenced-by-count":21,"title":["Dishonored contracts: Accounting and the expropriation of employee pension wealth"],"prefix":"10.1016","volume":"18","author":[{"given":"Tony","family":"Tinker","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Dimitrios","family":"Ghicas","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"key":"10.1016\/0361-3682(93)90021-W_BIB1","series-title":"Earnings or Cash Flows: an Experiment on Functional Fixation and Valuation of the Firm","author":"Abdel-Khalik","year":"1979"},{"key":"10.1016\/0361-3682(93)90021-W_BIB2","first-page":"54","article-title":"Loyalty Filters","author":"Akerlof","year":"1983","journal-title":"American Economic Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB3","article-title":"Competition, Monopoly and the Pursuit of Pecuniary Gain","author":"Alchian","year":"1962","journal-title":"Aspects of Labor Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB4","doi-asserted-by":"crossref","first-page":"225","DOI":"10.2307\/2328354","article-title":"Excess Asset Reversions and Shareholder Wealth","author":"Alderson","year":"1986","journal-title":"Journal of Finance"},{"key":"10.1016\/0361-3682(93)90021-W_BIB5","article-title":"Post-retirement Adjustments of Pension Benefits","author":"Allen","year":"1984","journal-title":"NBER Working paper 1364"},{"key":"10.1016\/0361-3682(93)90021-W_BIB6","article-title":"Editorial; Postretirement Benefits Other Than Pensions\u2014Business and Social Issues and the FASB Exposure Draft","author":"Arthur Anderson & Co.","year":"1989","journal-title":"Arthur Anderson Newsletter"},{"key":"10.1016\/0361-3682(93)90021-W_BIB7","doi-asserted-by":"crossref","first-page":"31","DOI":"10.1016\/1045-2354(91)90018-9","article-title":"Accounting, Interests, and Rationality: a Communicative Relation","author":"Arrington","year":"1991","journal-title":"Critical Perspectives on Accounting"},{"key":"10.1016\/0361-3682(93)90021-W_BIB8","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/2490443","article-title":"Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis","author":"Ashton","year":"1976","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(93)90021-W_BIB9","article-title":"Accounting, Auditing and the Theory of the Firm","author":"Ball","year":"1989","journal-title":"Journal of Accounting and Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB10","article-title":"Let Pension Funds Help Companies","author":"Barry","year":"1988","journal-title":"New York Times"},{"key":"10.1016\/0361-3682(93)90021-W_BIB11","first-page":"2","article-title":"The Market for Public Accounting Services, Demand, Supply and Regulation","author":"Benston","year":"1980","journal-title":"Accounting Journal"},{"key":"10.1016\/0361-3682(93)90021-W_BIB12","doi-asserted-by":"crossref","first-page":"5","DOI":"10.1016\/0278-4254(82)90003-5","article-title":"An Analysis of the Role of Accounting Standards for Enhancing Corporate Governance and Social Responsibility","author":"Benston","year":"1982","journal-title":"Journal of Accounting and Public Policy"},{"key":"10.1016\/0361-3682(93)90021-W_BIB13","doi-asserted-by":"crossref","first-page":"21","DOI":"10.2469\/faj.v36.n4.21","article-title":"The Tax Consequences of Long-run Pension Policy","author":"Black","year":"1980","journal-title":"Financial Analysis Journal"},{"key":"10.1016\/0361-3682(93)90021-W_BIB14","series-title":"The Methodology of Economics: on How Economists Explain","author":"Blaug","year":"1980"},{"key":"10.1016\/0361-3682(93)90021-W_BIB15","doi-asserted-by":"crossref","first-page":"5","DOI":"10.1016\/1045-2354(90)01000-5","article-title":"Accountancy and Society: a Covenant Desecrated","author":"Briloff","year":"1990","journal-title":"Critical Perspectives on Accounting"},{"key":"10.1016\/0361-3682(93)90021-W_BIB16","doi-asserted-by":"crossref","DOI":"10.2307\/2490391","article-title":"Short-range Market Reactions to Changes to LIFO Accounting using Preliminary Earnings Announced Dates","author":"Brown","year":"1980","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(93)90021-W_BIB17","doi-asserted-by":"crossref","first-page":"435","DOI":"10.2307\/1885871","article-title":"What are Corporate Pension Liabilities?","author":"Bulow","year":"1982","journal-title":"Quarterly Journal of Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB18","article-title":"Who Owns the Assets in a Defined-benefit Pension Plan?","author":"Bulow","year":"1982","journal-title":"National Bureau of Economic Research Working Paper No. 924"},{"key":"10.1016\/0361-3682(93)90021-W_BIB19","series-title":"Beyond Positivism, Economic Methodology in the Twentieth Century","author":"Caldwell","year":"1982"},{"key":"10.1016\/0361-3682(93)90021-W_BIB20","series-title":"Appraisal and Criticism in Economics: a Book of Readings","author":"Caldwell","year":"1984"},{"key":"10.1016\/0361-3682(93)90021-W_BIB21","first-page":"6","year":"1991","journal-title":"Certified Accountant"},{"key":"10.1016\/0361-3682(93)90021-W_BIB22","first-page":"15","article-title":"Aggregation of Test Statistics; and Evaluation of the Evidence on Contracting and Size Hypothesis","author":"Christi","year":"1990","journal-title":"Journal of Accounting and Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB23","article-title":"Verification and the Function of Laws in Microeconomics","author":"Clarkson","year":"1962","journal-title":"Industrial Management Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB24","first-page":"33","article-title":"Who Gets the pension Surpluses? Legislators Try to Settle Firm's Dispute with Retirees","author":"Crossen","year":"1987","journal-title":"Wall Street Journal"},{"key":"10.1016\/0361-3682(93)90021-W_BIB25","series-title":"Theory of Value","author":"Debreu","year":"1959"},{"key":"10.1016\/0361-3682(93)90021-W_BIB26","first-page":"1","year":"1990","journal-title":"Deloitte & Touche Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB27","first-page":"285","article-title":"On the Investment Decision","author":"Dyckman","year":"1964","journal-title":"Accounting Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB28","doi-asserted-by":"crossref","first-page":"288","DOI":"10.1086\/260866","article-title":"Agency Problems and the Theory of the Firm","author":"Fama","year":"1980","journal-title":"Journal of Political Economy"},{"key":"10.1016\/0361-3682(93)90021-W_BIB29","doi-asserted-by":"crossref","first-page":"801","DOI":"10.2307\/2327548","article-title":"Pension Funding, Share Prices and National Savings","author":"Feldstein","year":"1981","journal-title":"Journal of Finance"},{"key":"10.1016\/0361-3682(93)90021-W_BIB30","author":"Financial Accounting Standards Board","year":"1980","journal-title":"Financial Accounting Statement Number 35"},{"key":"10.1016\/0361-3682(93)90021-W_BIB31","first-page":"13","author":"Forbes","year":"1988","journal-title":"Parachutes for All (Editorial)"},{"key":"10.1016\/0361-3682(93)90021-W_BIB32","first-page":"24","article-title":"Bad Grades: Takeover Teach a Costly Lesson to Bon Holders","author":"Forysthe","year":"1986","journal-title":"Barrons"},{"key":"10.1016\/0361-3682(93)90021-W_BIB33","doi-asserted-by":"crossref","first-page":"35","DOI":"10.1016\/0165-4101(87)90016-4","article-title":"Determinants of Corporate Pension Funding Strategy","author":"Francis","year":"1987","journal-title":"Journal of Accounting and Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB34","article-title":"Determinants of Actuarial Cost Method Changes for Pensio Accounting and Funding","author":"Ghicas","year":"1990","journal-title":"Accounting Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB35","article-title":"Employees Awarded Surplus Plan Assets","author":"Gillespie","year":"1986","journal-title":"Pension and Investment"},{"key":"10.1016\/0361-3682(93)90021-W_BIB36","first-page":"D10","article-title":"Market Place: New protections for Bondholders","author":"Gilpin","year":"1988","journal-title":"New York Times"},{"key":"10.1016\/0361-3682(93)90021-W_BIB37","doi-asserted-by":"crossref","DOI":"10.2307\/1927491","article-title":"Managerial and Stockholder Welfare Models of Firm Expenditures","author":"Grabowski","year":"1972","journal-title":"Review of Economics and Statistics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB38","series-title":"National Bureau of Economic Research Working paper No. 924","article-title":"Comment on \u201cWho Owns the Assets in a Defined-benefit Pension Plan?\u201d","author":"Green","year":"1982"},{"key":"10.1016\/0361-3682(93)90021-W_BIB39","article-title":"Just Whose Money is in an Employee Pension Plan?","author":"Greenhouse","year":"1987","journal-title":"New York Times"},{"key":"10.1016\/0361-3682(93)90021-W_BIB40","doi-asserted-by":"crossref","DOI":"10.1016\/0165-4101(79)90004-1","article-title":"Some Economics Determinants of Accounting Policy Choice","author":"Hagerman","year":"1979","journal-title":"Journal of Accounting and Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB41","series-title":"The Concept of Law","author":"Hart","year":"1961"},{"key":"10.1016\/0361-3682(93)90021-W_BIB42","series-title":"Essays on Critical Legal Studies","year":"1986"},{"issue":"No. 20","key":"10.1016\/0361-3682(93)90021-W_BIB43","article-title":"The Efficiency Effects of Hostile Takeovers","author":"Herman","year":"1986","journal-title":"Working paper from the Center for Law & and Economic Studies"},{"key":"10.1016\/0361-3682(93)90021-W_BIB44","doi-asserted-by":"crossref","first-page":"77","DOI":"10.1016\/0165-4101(83)90007-1","article-title":"The Economic Consequences of Accounting Choice: Implications of Costly Contracting Monitoring","author":"Holthausen","year":"1983","journal-title":"Journal of Accounting and Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB45","doi-asserted-by":"crossref","first-page":"917","DOI":"10.2307\/1340045","article-title":"The Historical Foundations of Modern Contract Law","author":"Horwitz","year":"1974","journal-title":"Harvard Law Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB46","article-title":"The Triumph of Contract","volume":"1780\u20131860","author":"Horwitz","year":"1989"},{"key":"10.1016\/0361-3682(93)90021-W_BIB47","first-page":"1031","article-title":"The Labor Contract and True Economic Liabilities","author":"Ippolito","year":"1985","journal-title":"The American Economic Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB48","doi-asserted-by":"crossref","first-page":"22","DOI":"10.2469\/faj.v42.n1.22","article-title":"The Economic Burden of Corporate Pension Liabilities","author":"Ippolito","year":"1986","journal-title":"Financial Analysts Journal"},{"key":"10.1016\/0361-3682(93)90021-W_BIB49","series-title":"Pensions, Economics and Public Policy","author":"Ippolito","year":"1986"},{"key":"10.1016\/0361-3682(93)90021-W_BIB50","series-title":"Study of LBOs and Pension Reversions","author":"Ippolito","year":"1990"},{"key":"10.1016\/0361-3682(93)90021-W_BIB51","author":"Ippolito","year":"1990","journal-title":"LBOs, Reversions and Implicit Contracts"},{"key":"10.1016\/0361-3682(93)90021-W_BIB52","doi-asserted-by":"crossref","first-page":"224","DOI":"10.2307\/2489955","article-title":"An Experimental Design for Study of Effects of Accounting Valuations in Decision making","author":"Jensen","year":"1966","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(93)90021-W_BIB53","series-title":"American Economic Association Papers and Proceedings","first-page":"323","article-title":"Agency Costs of Free Cash Flow, Corporate Finance and Takeovers","author":"Jensen","year":"1986"},{"key":"10.1016\/0361-3682(93)90021-W_BIB54","doi-asserted-by":"crossref","first-page":"305","DOI":"10.1016\/0304-405X(76)90026-X","article-title":"Theory of the Firm: Managerial Behaviour, Agency Costs and Capital Structure","author":"Jensen","year":"1976","journal-title":"Journal of Financial Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB55","series-title":"The Reconstruction of Political Economy","author":"Kregel","year":"1975"},{"key":"10.1016\/0361-3682(93)90021-W_BIB56","series-title":"Corporate Culture and Economic Theory","author":"Kreps","year":"1984"},{"key":"10.1016\/0361-3682(93)90021-W_BIB57","year":"1988","journal-title":"Wall Street Journal"},{"key":"10.1016\/0361-3682(93)90021-W_BIB58","doi-asserted-by":"crossref","first-page":"193","DOI":"10.1016\/0165-4101(80)90002-6","article-title":"Market Failure Fallacies and Accounting Information","author":"Leftwich","year":"1980","journal-title":"Journal of Accounting and Economics"},{"issue":"No. 26","key":"10.1016\/0361-3682(93)90021-W_BIB59","article-title":"Takeover Tactics: the Hole in the Regulatory Scheme","author":"Lowenstein","year":"1987","journal-title":"Columbia University Working paper of the Center for Law & Economic Studies"},{"key":"10.1016\/0361-3682(93)90021-W_BIB60","article-title":"Pension Accounting: the Liability Question","author":"Lucas","year":"1981","journal-title":"Journal of Accountancy"},{"key":"10.1016\/0361-3682(93)90021-W_BIB61","first-page":"1","article-title":"Theories of the Firm: Marginalist, Behavioral, Managerial","author":"Machlup","year":"1967","journal-title":"American Economic Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB62","series-title":"Interdisciplinary Perspectives on Accounting Conference","article-title":"Discussant's comments on \u201cThe Illusion of Accounting Technique: Abrogating Employee Pension Claims\u201d","author":"Macve","year":"1991"},{"key":"10.1016\/0361-3682(93)90021-W_BIB63","article-title":"Mergers and the Market for Corporate Control","author":"Manne","year":"1961","journal-title":"Journal of Political Economy"},{"key":"10.1016\/0361-3682(93)90021-W_BIB64","article-title":"Employees Deserve Their Money","author":"Metzenbaum","year":"1988","journal-title":"New York Times"},{"key":"10.1016\/0361-3682(93)90021-W_BIB65","article-title":"Wealth Transfers Associated with Terminations of Acquired Firms' Overfunded Defined Benefit Pension Plans","author":"Mittelstaedt","year":"1989","journal-title":"Final Report for U.S. Department of Labor Contract J-9-P-8-0095"},{"key":"10.1016\/0361-3682(93)90021-W_BIB66","doi-asserted-by":"crossref","first-page":"63","DOI":"10.2307\/2489890","article-title":"An Empirical Study of Accounting Methods and Stock Prices","author":"Mlynarczyk","year":"1969","journal-title":"Journal of Accounting Research: Empirical Research in Accounting: Selected Studies"},{"key":"10.1016\/0361-3682(93)90021-W_BIB67","doi-asserted-by":"crossref","first-page":"763","DOI":"10.1016\/0361-3682(91)90023-8","article-title":"Accounting on Trial: the Critical Legal Studies Movement and its Lessons for Radical Accounting","author":"Moore","year":"1991","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(93)90021-W_BIB68","doi-asserted-by":"crossref","first-page":"106","DOI":"10.2307\/2490939","article-title":"The LIFO\/FIFO Decision","author":"Morse","year":"1983","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(93)90021-W_BIB69","doi-asserted-by":"crossref","first-page":"187","DOI":"10.1016\/0304-405X(84)90023-0","article-title":"Corporate Financing and Investment Decisions when Firms Have Information that Outside Investors do not Have","author":"Myers","year":"1984","journal-title":"Journal of Financial Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB70","doi-asserted-by":"crossref","DOI":"10.1016\/1045-2354(91)90015-6","article-title":"Trust and Impression Management","author":"Neu","year":"1991","journal-title":"Critical Perspectives on Accounting"},{"key":"10.1016\/0361-3682(93)90021-W_BIB71","article-title":"Relationships between Reported Earnings and Stock Prices in the Electric Utility Industry","author":"O'Donnel","year":"1965","journal-title":"Accounting Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB72","article-title":"Further Observations on Reporte Earnings and Stock Prices","author":"O'Donnel","year":"1968","journal-title":"Accounting Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB73","year":"1988","journal-title":"Pension & Investment Age"},{"key":"10.1016\/0361-3682(93)90021-W_BIB74","doi-asserted-by":"crossref","first-page":"927","DOI":"10.2307\/2327820","article-title":"The Usefulness of the Wind-Up Measure of Pension Liabilities: a Labor Market Perspective","author":"Pesando","year":"1985","journal-title":"Journal of Finance"},{"key":"10.1016\/0361-3682(93)90021-W_BIB75","doi-asserted-by":"crossref","DOI":"10.2307\/2555471","article-title":"Reversions of Excess Pension Assets after Takeovers","author":"Pontiff","year":"1990","journal-title":"Rand Journal of Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB76","doi-asserted-by":"crossref","first-page":"367","DOI":"10.2307\/2490746","article-title":"The Markets Response to the 1974 LIFO Adoptions","author":"Ricks","year":"1982","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(93)90021-W_BIB77","article-title":"Peril to Pensions","author":"Rose","year":"1990","journal-title":"Wall Street Journal"},{"key":"10.1016\/0361-3682(93)90021-W_BIB78","article-title":"Breach of Trust in Hostile Takeovers","author":"Shleifer","year":"1987","journal-title":"Harvard Institute of Economic Research, Discussion Paper No. 1352"},{"key":"10.1016\/0361-3682(93)90021-W_BIB79","doi-asserted-by":"crossref","first-page":"117","DOI":"10.1016\/0304-405X(79)90011-4","article-title":"On Financial Contracting: an Analysis of Bond Covenants","author":"Smith","year":"1979","journal-title":"Journal of Financial Economics"},{"key":"10.1016\/0361-3682(93)90021-W_BIB80","doi-asserted-by":"crossref","first-page":"287","DOI":"10.1016\/0361-3682(91)90005-Y","article-title":"Accounting and Social Change: a Neutralist View","author":"Solomons","year":"1991","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(93)90021-W_BIB81","series-title":"Injustice For All","author":"Strick","year":"1978"},{"key":"10.1016\/0361-3682(93)90021-W_BIB82","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/2327459","article-title":"Taxation and Corporate Pension Policy","author":"Tepper","year":"1981","journal-title":"Journal of Finance"},{"key":"10.1016\/0361-3682(93)90021-W_BIB83","series-title":"Law and the Rise of Capitalism","author":"Tigar","year":"1977"},{"key":"10.1016\/0361-3682(93)90021-W_BIB84","series-title":"Paper Prophets: a Social Critique of Accounting","author":"Tinker","year":"1985"},{"key":"10.1016\/0361-3682(93)90021-W_BIB85","doi-asserted-by":"crossref","first-page":"297","DOI":"10.1016\/0361-3682(91)90006-Z","article-title":"The Accountant as Partisan","author":"Tinker","year":"1991","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(93)90021-W_BIB86","series-title":"The Rise and Fall of Positive Accounting Theory","author":"Tinker","year":"1992"},{"key":"10.1016\/0361-3682(93)90021-W_BIB87","doi-asserted-by":"crossref","first-page":"131","DOI":"10.2307\/252886","article-title":"The Effect of Voluntary Termination of Overfunded Pension Plans on Shareholder Wealth","author":"VanDerhei","year":"1987","journal-title":"Journal of Risk and Insurance"},{"key":"10.1016\/0361-3682(93)90021-W_BIB88","article-title":"Towards a Positive Theory of the Determination of Accounting Standards","author":"Watts","year":"1978","journal-title":"Accounting Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB89","first-page":"1032","article-title":"Managerial Discretion and Business Behavior","author":"Williamson","year":"1963","journal-title":"Economic Review"},{"key":"10.1016\/0361-3682(93)90021-W_BIB90","series-title":"Markets and Hierarchies: Analysis and Antitrust Implications","author":"Williamson","year":"1975"},{"key":"10.1016\/0361-3682(93)90021-W_BIB91","series-title":"The Economic Institutions of Capitalism","author":"Williamson","year":"1985"},{"key":"10.1016\/0361-3682(93)90021-W_BIB92","doi-asserted-by":"crossref","first-page":"567","DOI":"10.2307\/2328184","article-title":"Corporate Finance and Corporate Governance","author":"Williamson","year":"1988","journal-title":"Journal of Finance"},{"key":"10.1016\/0361-3682(93)90021-W_BIB93","doi-asserted-by":"crossref","first-page":"129","DOI":"10.1016\/0165-4101(81)90010-0","article-title":"An Income Strategy Approach to Positive Theory of Accounting Standard Setting\/Choice","author":"Zmijewski","year":"1981","journal-title":"Journal of Accounting and Economics"}],"container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:036136829390021W?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:036136829390021W?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,4,11]],"date-time":"2019-04-11T01:53:15Z","timestamp":1554947595000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/036136829390021W"}},"issued":{"date-parts":[[1993,5]]},"references-count":93,"journal-issue":{"issue":"4","published-print":{"date-parts":[[1993,5]]}},"alternative-id":["036136829390021W"],"URL":"https:\/\/doi.org\/10.1016\/0361-3682(93)90021-w","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[1993,5]]}},{"indexed":{"date-parts":[[2022,3,29]],"date-time":"2022-03-29T02:49:52Z","timestamp":1648522192380},"reference-count":0,"publisher":"Elsevier BV","issue":"2","license":[{"start":{"date-parts":[[2011,2,1]],"date-time":"2011-02-01T00:00:00Z","timestamp":1296518400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2011,2]]},"DOI":"10.1016\/s0361-3682(11)00025-0","type":"journal-article","created":{"date-parts":[[2011,4,4]],"date-time":"2011-04-04T00:53:10Z","timestamp":1301878390000},"page":"IFC","source":"Crossref","is-referenced-by-count":0,"title":["Editorial board and publication information"],"prefix":"10.1016","volume":"36","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368211000250?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368211000250?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2018,12,3]],"date-time":"2018-12-03T19:56:50Z","timestamp":1543867010000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368211000250"}},"issued":{"date-parts":[[2011,2]]},"references-count":0,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2011,2]]}},"alternative-id":["S0361368211000250"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(11)00025-0","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2011,2]]}},{"indexed":{"date-parts":[[2024,7,9]],"date-time":"2024-07-09T11:14:03Z","timestamp":1720523643527},"reference-count":0,"publisher":"Elsevier BV","license":[{"start":{"date-parts":[[2019,11,1]],"date-time":"2019-11-01T00:00:00Z","timestamp":1572566400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2019,11]]},"DOI":"10.1016\/s0361-3682(19)30093-5","type":"journal-article","created":{"date-parts":[[2019,11,20]],"date-time":"2019-11-20T06:25:32Z","timestamp":1574231132000},"page":"101097","source":"Crossref","is-referenced-by-count":0,"special_numbering":"C","title":["Editorial Board"],"prefix":"10.1016","volume":"79","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368219300935?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368219300935?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,11,20]],"date-time":"2019-11-20T07:20:16Z","timestamp":1574234416000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368219300935"}},"issued":{"date-parts":[[2019,11]]},"references-count":0,"alternative-id":["S0361368219300935"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(19)30093-5","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2019,11]]},"article-number":"101097"},{"indexed":{"date-parts":[[2022,3,30]],"date-time":"2022-03-30T13:28:49Z","timestamp":1648646929177},"reference-count":0,"publisher":"Elsevier BV","issue":"1","license":[{"start":{"date-parts":[[2013,1,1]],"date-time":"2013-01-01T00:00:00Z","timestamp":1356998400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2013,1]]},"DOI":"10.1016\/s0361-3682(13)00014-7","type":"journal-article","created":{"date-parts":[[2013,1,26]],"date-time":"2013-01-26T18:17:33Z","timestamp":1359224253000},"page":"I","source":"Crossref","is-referenced-by-count":0,"title":["Management Control Association"],"prefix":"10.1016","volume":"38","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368213000147?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368213000147?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2018,10,19]],"date-time":"2018-10-19T05:31:47Z","timestamp":1539927107000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368213000147"}},"issued":{"date-parts":[[2013,1]]},"references-count":0,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2013,1]]}},"alternative-id":["S0361368213000147"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(13)00014-7","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2013,1]]}},{"indexed":{"date-parts":[[2026,4,14]],"date-time":"2026-04-14T04:49:08Z","timestamp":1776142148942,"version":"3.50.1"},"reference-count":24,"publisher":"Elsevier BV","issue":"7-8","license":[{"start":{"date-parts":[[2005,10,1]],"date-time":"2005-10-01T00:00:00Z","timestamp":1128124800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2005,10]]},"DOI":"10.1016\/j.aos.2005.02.002","type":"journal-article","created":{"date-parts":[[2005,4,10]],"date-time":"2005-04-10T11:08:30Z","timestamp":1113131310000},"page":"685-689","source":"Crossref","is-referenced-by-count":79,"title":["Not because they are new: Developing the contribution of enterprise resource planning systems to management control research"],"prefix":"10.1016","volume":"30","author":[{"given":"Christopher S.","family":"Chapman","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"issue":"3","key":"10.1016\/j.aos.2005.02.002_bib1","doi-asserted-by":"crossref","first-page":"586","DOI":"10.5465\/amr.1991.4279484","article-title":"Managerial fads and fashions: the diffusion and rejection of innovations","volume":"16","author":"Abrahamson","year":"1991","journal-title":"Academy of Management Review"},{"issue":"6","key":"10.1016\/j.aos.2005.02.002_bib2","doi-asserted-by":"crossref","first-page":"549","DOI":"10.1016\/0361-3682(87)90008-0","article-title":"Rational, rationalizing, and reifying uses of accounting data in organizations","volume":"12","author":"Ansari","year":"1987","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2005.02.002_bib3","article-title":"Safety nets: Secrets of effective information technology controls","author":"Bashein","year":"1997","journal-title":"Financial executives research foundation"},{"issue":"7","key":"10.1016\/j.aos.2005.02.002_bib4","doi-asserted-by":"crossref","first-page":"639","DOI":"10.1016\/S0361-3682(96)00024-4","article-title":"Visions of organization and organizations of vision: The representational practices of information systems development","volume":"22","author":"Bloomfield","year":"1997","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2005.02.002_bib5","unstructured":"Brimson, J., Antos, J., Raiborn, C. (2002). Predictive AccountingTM: AICPA."},{"issue":"1\/2","key":"10.1016\/j.aos.2005.02.002_bib6","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1016\/0361-3682(90)90012-J","article-title":"Deciding for responsibility and legitimization: Alternative interpretations of organizational","volume":"15","author":"Brunsson","year":"1990","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"10.1016\/j.aos.2005.02.002_bib7","doi-asserted-by":"crossref","first-page":"123","DOI":"10.1080\/0963818031000087853","article-title":"Enterprise Resource Planning systems and accountants: towards hybridization?","volume":"12","author":"Caglio","year":"2003","journal-title":"European Accounting Review"},{"issue":"2","key":"10.1016\/j.aos.2005.02.002_bib8","doi-asserted-by":"crossref","first-page":"213","DOI":"10.1016\/S0956-5221(01)00042-2","article-title":"Vogues in management accounting research","volume":"19","author":"Carmona","year":"2003","journal-title":"Scandinavian Journal of Management"},{"key":"10.1016\/j.aos.2005.02.002_bib9","series-title":"Management accounting in the digital economy","first-page":"74","article-title":"Technology-driven integration, automation and standardisation of business processes: implications for accounting","author":"Chapman","year":"2003"},{"issue":"July\/August","key":"10.1016\/j.aos.2005.02.002_bib10","first-page":"109","article-title":"The promise- and peril- of integrated cost systems","author":"Cooper","year":"1998","journal-title":"Harvard Business Review"},{"issue":"April","key":"10.1016\/j.aos.2005.02.002_bib11","first-page":"32","article-title":"Tailor made","author":"Gant","year":"2001","journal-title":"Financial Management"},{"issue":"2","key":"10.1016\/j.aos.2005.02.002_bib12","doi-asserted-by":"crossref","first-page":"105","DOI":"10.1016\/S0361-3682(96)00031-1","article-title":"The effect of strategy and organizational structure on the adoption and implementation of activity-based costing","volume":"22","author":"Gosselin","year":"1997","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"10.1016\/j.aos.2005.02.002_bib13","doi-asserted-by":"crossref","first-page":"299","DOI":"10.1006\/mare.2002.0189","article-title":"Moderate impact of ERPS on management accounting: a lag or permanent outcome?","volume":"13","author":"Granlund","year":"2002","journal-title":"Management Accounting Research"},{"issue":"1","key":"10.1016\/j.aos.2005.02.002_bib14","doi-asserted-by":"crossref","first-page":"77","DOI":"10.1080\/0963818031000087925","article-title":"Introduction: Problematizing the relationship between management control and information technology","volume":"12","author":"Granlund","year":"2003","journal-title":"European Accounting Review"},{"issue":"1","key":"10.1016\/j.aos.2005.02.002_bib15","doi-asserted-by":"crossref","first-page":"115","DOI":"10.1016\/0361-3682(80)90027-6","article-title":"Multidimensional accounting and distributed databases: Their implications for organizations and society","volume":"5","author":"Ijiri","year":"1980","journal-title":"Accounting, Organizations and Society"},{"issue":"11","key":"10.1016\/j.aos.2005.02.002_bib16","first-page":"88","article-title":"Coming Up Short on Nonfinancial Performance Measurement","volume":"81","author":"Ittner","year":"2003","journal-title":"Harvard Business Review"},{"key":"10.1016\/j.aos.2005.02.002_bib17","doi-asserted-by":"crossref","first-page":"287","DOI":"10.1016\/0361-3682(82)90005-8","article-title":"Budgetary behaviour in local government\u2014A case study over 3 years","volume":"7","author":"J\u00f6nnson","year":"1982","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"10.1016\/j.aos.2005.02.002_bib18","first-page":"1","article-title":"Death of ERP exagerated but new wave is here","volume":"26","author":"Menezes","year":"2000","journal-title":"Computing Canada"},{"issue":"6","key":"10.1016\/j.aos.2005.02.002_bib19","doi-asserted-by":"crossref","first-page":"561","DOI":"10.1016\/0361-3682(92)90014-J","article-title":"Fabricating budgets: A Study of the production of management budgeting in the national health service","volume":"17","author":"Preston","year":"1992","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2005.02.002_bib20","doi-asserted-by":"crossref","first-page":"403","DOI":"10.1006\/mare.2001.0176","article-title":"What does organizational change mean? Speculations on a taken for granted category","volume":"12","author":"Quattrone","year":"2001","journal-title":"Management Accounting Research"},{"issue":"1","key":"10.1016\/j.aos.2005.02.002_bib21","doi-asserted-by":"crossref","first-page":"201","DOI":"10.1080\/0963818031000087907","article-title":"ERP Systems and Management Accounting Change: Opportunities or Impacts?\u2014A Research Note","volume":"12","author":"Scapens","year":"2003","journal-title":"European Accounting Review"},{"issue":"4","key":"10.1016\/j.aos.2005.02.002_bib22","doi-asserted-by":"crossref","first-page":"285","DOI":"10.1016\/S1471-7727(03)00012-5","article-title":"Networks, negotiations, and new times: the implementation of enterprise resource planning into an academic administration","volume":"13","author":"Scott","year":"2003","journal-title":"Information and Organization"},{"issue":"1","key":"10.1016\/j.aos.2005.02.002_bib23","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1016\/S0959-8022(97)00003-9","article-title":"The Virtual Organization","volume":"7","author":"Sotto","year":"1997","journal-title":"Accounting, Management and Information Technology"},{"issue":"3","key":"10.1016\/j.aos.2005.02.002_bib24","first-page":"52","article-title":"The roles of accounting and accountants in executive information systems","volume":"6","author":"Stambaugh","year":"1992","journal-title":"Accounting Horizons"}],"container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368205000188?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368205000188?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,2,10]],"date-time":"2019-02-10T16:44:18Z","timestamp":1549817058000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368205000188"}},"issued":{"date-parts":[[2005,10]]},"references-count":24,"journal-issue":{"issue":"7-8","published-print":{"date-parts":[[2005,10]]}},"alternative-id":["S0361368205000188"],"URL":"https:\/\/doi.org\/10.1016\/j.aos.2005.02.002","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2005,10]]}},{"indexed":{"date-parts":[[2022,3,31]],"date-time":"2022-03-31T08:28:39Z","timestamp":1648715319981},"reference-count":0,"publisher":"Elsevier BV","issue":"7","license":[{"start":{"date-parts":[[2002,10,1]],"date-time":"2002-10-01T00:00:00Z","timestamp":1033430400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2002,10]]},"DOI":"10.1016\/s0361-3682(02)00027-2","type":"journal-article","created":{"date-parts":[[2002,10,14]],"date-time":"2002-10-14T09:01:21Z","timestamp":1034586081000},"page":"685","source":"Crossref","is-referenced-by-count":1,"title":[""],"prefix":"10.1016","volume":"27","author":[{"given":"A","family":"Hopwood","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368202000272?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368202000272?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,4,13]],"date-time":"2019-04-13T15:23:08Z","timestamp":1555168988000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368202000272"}},"issued":{"date-parts":[[2002,10]]},"references-count":0,"journal-issue":{"issue":"7","published-print":{"date-parts":[[2002,10]]}},"alternative-id":["S0361368202000272"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(02)00027-2","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2002,10]]}},{"indexed":{"date-parts":[[2022,3,30]],"date-time":"2022-03-30T10:18:15Z","timestamp":1648635495774},"reference-count":0,"publisher":"Elsevier BV","issue":"4","license":[{"start":{"date-parts":[[2010,5,1]],"date-time":"2010-05-01T00:00:00Z","timestamp":1272672000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2010,5]]},"DOI":"10.1016\/s0361-3682(10)00032-2","type":"journal-article","created":{"date-parts":[[2010,5,20]],"date-time":"2010-05-20T08:29:25Z","timestamp":1274344165000},"page":"IFC","source":"Crossref","is-referenced-by-count":0,"title":["Editorial board and publication information"],"prefix":"10.1016","volume":"35","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368210000322?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368210000322?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2018,12,10]],"date-time":"2018-12-10T21:23:11Z","timestamp":1544476991000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368210000322"}},"issued":{"date-parts":[[2010,5]]},"references-count":0,"journal-issue":{"issue":"4","published-print":{"date-parts":[[2010,5]]}},"alternative-id":["S0361368210000322"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(10)00032-2","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2010,5]]}},{"indexed":{"date-parts":[[2023,4,23]],"date-time":"2023-04-23T22:40:34Z","timestamp":1682289634136},"reference-count":67,"publisher":"Elsevier BV","issue":"2","license":[{"start":{"date-parts":[[1991,1,1]],"date-time":"1991-01-01T00:00:00Z","timestamp":662688000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[1991,1]]},"DOI":"10.1016\/0361-3682(91)90012-4","type":"journal-article","created":{"date-parts":[[2002,10,11]],"date-time":"2002-10-11T13:02:46Z","timestamp":1034341366000},"page":"167-184","source":"Crossref","is-referenced-by-count":3,"title":["A decision-theory model of motivation and its usefulness in the diagnosis of management control systems"],"prefix":"10.1016","volume":"16","author":[{"given":"Morris","family":"McInnes","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Ram T.S.","family":"Ramakrishnan","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"key":"10.1016\/0361-3682(91)90012-4_BIB1","series-title":"An Introduction to Motivation","author":"Atkinson","year":"1964"},{"key":"10.1016\/0361-3682(91)90012-4_BIB2","first-page":"154","article-title":"Agency Research in Managerial Accounting: A Survey","author":"Baiman","year":"1982","journal-title":"Journal of Accounting Literature"},{"key":"10.1016\/0361-3682(91)90012-4_BIB3","doi-asserted-by":"crossref","first-page":"392","DOI":"10.1086\/294534","article-title":"Budgeting and Employee Behavior","author":"Becker","year":"1962","journal-title":"Journal of Business"},{"key":"10.1016\/0361-3682(91)90012-4_BIB4","series-title":"Accounting and Corporate Social Responsibility","first-page":"41","article-title":"Towards a Behavioral Understanding of Corporate Social Responsibility: Implications for the Design of Managerial Accounting Systems","author":"Berger","year":"1978"},{"key":"10.1016\/0361-3682(91)90012-4_BIB5","doi-asserted-by":"crossref","first-page":"189","DOI":"10.1016\/0361-3682(77)90011-3","article-title":"The Role of Attribution Theory in Control Systems","author":"Birnberg","year":"1977","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90012-4_BIB6","doi-asserted-by":"crossref","first-page":"242","DOI":"10.2307\/2112478","article-title":"An Assessment of Faculty Performance: Some Correlates Between Administrator, Colleague, Student and Self-ratings","author":"Blackburn","year":"1975","journal-title":"Sociology of Education"},{"key":"10.1016\/0361-3682(91)90012-4_BIB7","first-page":"857","article-title":"Motivational Considerations in Cost Allocation Systems: A Conditioning Theory Approach","author":"Bodnar","year":"1977","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB8","first-page":"587","article-title":"Budgetary Participation, Motivation, and Managerial Performance","author":"Brownell","year":"1986","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB9","first-page":"505","article-title":"Budgetary Systems and the Control of Functionally Differentiated Organizational Activities","author":"Brownell","year":"1985","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(91)90012-4_BIB10","doi-asserted-by":"crossref","first-page":"456","DOI":"10.2307\/2490785","article-title":"The Motivational Impact of Management-by-Exception in a Budgetary Context","author":"Brownell","year":"1983","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(91)90012-4_BIB11","series-title":"Managerial Behavior, Performance and Effectiveness","author":"Campbell","year":"1970"},{"key":"10.1016\/0361-3682(91)90012-4_BIB12","first-page":"63","article-title":"Motivation Theory in Industrial and Organizational Psychology","author":"Campbell","year":"1976"},{"key":"10.1016\/0361-3682(91)90012-4_BIB13","doi-asserted-by":"crossref","first-page":"225","DOI":"10.2307\/2490043","article-title":"Appropriate Reinforcement Contingencies in the Budgeting Process","author":"Cherrington","year":"1973","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(91)90012-4_BIB14","first-page":"325","article-title":"Elicitation of Subjective Probabilities","author":"Chesley","year":"1975","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB15","doi-asserted-by":"crossref","first-page":"1487","DOI":"10.1037\/0022-3514.37.9.1487","article-title":"Are Causal Attributions Causal? A Path Analysis of the Cognitive Model of Achievement Motivation","author":"Covington","year":"1979","journal-title":"Journal of Personality and Social Psychology"},{"key":"10.1016\/0361-3682(91)90012-4_BIB16","series-title":"Intrinsic Motivation","author":"Deci","year":"1975"},{"key":"10.1016\/0361-3682(91)90012-4_BIB17","doi-asserted-by":"crossref","first-page":"217","DOI":"10.1016\/0030-5073(72)90047-5","article-title":"The Effects of Contingent and Non-contingent Rewards and Controls on Intrinsic Motivation","author":"Deci","year":"1972","journal-title":"Organizational Behavior and Human Performance"},{"key":"10.1016\/0361-3682(91)90012-4_BIB18","first-page":"336","article-title":"Economic Incentives and Budgetary Control Systems","author":"Demski","year":"1978","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB19","doi-asserted-by":"crossref","first-page":"161","DOI":"10.1111\/j.1540-5915.1979.tb00016.x","article-title":"Applicability of an Occupational Goal-Expectancy Model in Professional Accounting Organizations","author":"Dillard","year":"1979","journal-title":"Decision Sciences"},{"key":"10.1016\/0361-3682(91)90012-4_BIB20","doi-asserted-by":"crossref","first-page":"31","DOI":"10.1016\/0361-3682(79)90005-9","article-title":"Valence-Instrumentality-Expectancy Model Validation Using Selected Accounting Groups","author":"Dillard","year":"1979","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90012-4_BIB21","doi-asserted-by":"crossref","first-page":"179","DOI":"10.1016\/0361-3682(79)90025-4","article-title":"Sources of Professional Staff Turnover in Public Accounting Firms: Some Further Evidence","author":"Dillard","year":"1979","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90012-4_BIB22","doi-asserted-by":"crossref","first-page":"17","DOI":"10.1016\/0361-3682(81)90019-2","article-title":"A Longitudinal Evaluation of an Occupational Goal-Expectancy Model in Professional Accounting Organizations","author":"Dillard","year":"1981","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90012-4_BIB23","doi-asserted-by":"crossref","first-page":"815","DOI":"10.1037\/0022-0663.70.5.815","article-title":"Student, Peer, and Self-evaluations of College Instructors","author":"Doyle","year":"1978","journal-title":"Journal of Educational Psychology"},{"key":"10.1016\/0361-3682(91)90012-4_BIB24","doi-asserted-by":"crossref","first-page":"88","DOI":"10.2307\/2391292","article-title":"Budgeting for Control","author":"Dunbar","year":"1971","journal-title":"Administrative Science Quarterly"},{"key":"10.1016\/0361-3682(91)90012-4_BIB25","doi-asserted-by":"crossref","first-page":"455","DOI":"10.1037\/h0076914","article-title":"Classifying Outcomes in Work Motivation Research: An Examination of the Intrinsic-Extrinsic Dichotomy","author":"Dyer","year":"1975","journal-title":"Journal of Applied Psychology"},{"key":"10.1016\/0361-3682(91)90012-4_BIB26","first-page":"605","article-title":"A Test of the Expectancy Theory of Motivation in an Accounting Environment","author":"Ferris","year":"1977","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB27","doi-asserted-by":"crossref","first-page":"379","DOI":"10.1111\/j.1540-5915.1978.tb00727.x","article-title":"Perceived Environmental Uncertainty as a Mediator of Expectancy Theory Predictions: Some Preliminary Findings","author":"Ferris","year":"1978","journal-title":"Decision Sciences"},{"key":"10.1016\/0361-3682(91)90012-4_BIB28","series-title":"Readings in Attitude Theory and Measurement","first-page":"477","article-title":"Attitude and the Prediction of Behavior","author":"Fishbein","year":"1967"},{"key":"10.1016\/0361-3682(91)90012-4_BIB29","doi-asserted-by":"crossref","first-page":"237","DOI":"10.1016\/0030-5073(67)90020-7","article-title":"An Empirical Test of the Motivational Determinants of Task Performance: Interactive Effects Between Instrumentality-Valence and Motivation-Ability","author":"Galbraith","year":"1967","journal-title":"Organizational Behavior and Human Performance"},{"key":"10.1016\/0361-3682(91)90012-4_BIB30","doi-asserted-by":"crossref","first-page":"52","DOI":"10.1111\/j.1540-5915.1984.tb01196.x","article-title":"Modelling Managers' Effort-Level Decisions for a Within-Persons Examination of Expectancy Theory in a Budget Setting","author":"Harrell","year":"1984","journal-title":"Decision Science"},{"key":"10.1016\/0361-3682(91)90012-4_BIB31","first-page":"22","article-title":"The Contingency Theory of Management Accounting","author":"Hayes","year":"1977","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB32","doi-asserted-by":"crossref","first-page":"638","DOI":"10.1037\/h0037341","article-title":"Comparison of Self and Superior Ratings of Managerial Performance","author":"Heneman","year":"1974","journal-title":"Journal of Applied Psychology"},{"key":"10.1016\/0361-3682(91)90012-4_BIB33","series-title":"Work and the Nature of Man","author":"Herzberg","year":"1966"},{"key":"10.1016\/0361-3682(91)90012-4_BIB34","series-title":"The Game of Budget Control","author":"Hofstede","year":"1967"},{"key":"10.1016\/0361-3682(91)90012-4_BIB35","doi-asserted-by":"crossref","first-page":"74","DOI":"10.2307\/3003320","article-title":"Moral Hazard and Observability","author":"Holmstrom","year":"1979","journal-title":"The Bell Journal of Economics"},{"key":"10.1016\/0361-3682(91)90012-4_BIB36","first-page":"485","article-title":"Leadership Climate and the Use of Accounting Data in Performance Evaluation","author":"Hopwood","year":"1974","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB37","doi-asserted-by":"crossref","first-page":"321","DOI":"10.2307\/2391905","article-title":"A Path-goal Theory of Leader Effectiveness","author":"House","year":"1971","journal-title":"Administrative Science Quarterly"},{"key":"10.1016\/0361-3682(91)90012-4_BIB38","doi-asserted-by":"crossref","first-page":"436","DOI":"10.2307\/2490512","article-title":"Performance Evaluation and Directed Job Effort: Model Development and Analysis in a CPA Firm Setting","author":"Jiambalvo","year":"1979","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(91)90012-4_BIB39","first-page":"707","article-title":"Effects of Budgetary Control Characteristics on Managerial Activities and Performance","author":"Kenis","year":"1979","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB40","series-title":"Motivation and Work Organizations","author":"Lawler","year":"1973"},{"key":"10.1016\/0361-3682(91)90012-4_BIB41","series-title":"Pay and Organizational Effectiveness","author":"Lawler","year":"1971"},{"key":"10.1016\/0361-3682(91)90012-4_BIB42","series-title":"The Hidden Costs of Reward: New Perspectives on the Psychology of Human Motivation","year":"1978"},{"key":"10.1016\/0361-3682(91)90012-4_BIB43","doi-asserted-by":"crossref","first-page":"157","DOI":"10.1016\/0030-5073(68)90004-4","article-title":"Toward a Theory of Task Motivation and Incentives","author":"Locke","year":"1968","journal-title":"Organizational Behavior and Human Performance"},{"key":"10.1016\/0361-3682(91)90012-4_BIB44","first-page":"41","article-title":"A Framework for Management Control Systems","author":"Lorange","year":"1974","journal-title":"Sloan Management Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB45","series-title":"Development of Managerial Performance: A Research Approach","author":"Mahoney","year":"1963"},{"key":"10.1016\/0361-3682(91)90012-4_BIB46","doi-asserted-by":"crossref","first-page":"97","DOI":"10.1111\/j.1468-232X.1965.tb00922.x","article-title":"The Jobs of Management","author":"Mahoney","year":"1965","journal-title":"Industrial Relations"},{"key":"10.1016\/0361-3682(91)90012-4_BIB47","series-title":"The Human Side of Enterprise","author":"McGregor","year":"1960"},{"key":"10.1016\/0361-3682(91)90012-4_BIB48","first-page":"813","article-title":"The Design of Corporate Budgeting Systems: Influences on Managerial Behavior and Performance","author":"Merchant","year":"1981","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB49","series-title":"Control in Business Organizations","author":"Merchant","year":"1985"},{"key":"10.1016\/0361-3682(91)90012-4_BIB50","doi-asserted-by":"crossref","first-page":"80","DOI":"10.5465\/amr.1982.4285467","article-title":"Motivation: New Directions for Theory, Research and Practice","author":"Mitchell","year":"1982","journal-title":"Academy of Management Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB51","doi-asserted-by":"crossref","first-page":"243","DOI":"10.1146\/annurev.ps.30.020179.001331","article-title":"Organizational Behavior","author":"Mitchell","year":"1979","journal-title":"Annual Review of Psychology"},{"key":"10.1016\/0361-3682(91)90012-4_BIB52","doi-asserted-by":"crossref","first-page":"1053","DOI":"10.1037\/h0037495","article-title":"Expectancy Models of Job Satisfaction, Occupational Preference and Effort: A Theoretical, Methodological, and Empirical Appraisal","author":"Mitchell","year":"1974","journal-title":"Psychological Bulletin"},{"key":"10.1016\/0361-3682(91)90012-4_BIB53","doi-asserted-by":"crossref","first-page":"400","DOI":"10.2307\/2491143","article-title":"A Within-subjects Test of Expectancy Theory in a Public Accounting Environment","author":"Murray","year":"1986","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(91)90012-4_BIB54","doi-asserted-by":"crossref","first-page":"122","DOI":"10.2307\/2490414","article-title":"Budget Use and Managerial Performance","author":"Otley","year":"1978","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(91)90012-4_BIB55","doi-asserted-by":"crossref","first-page":"413","DOI":"10.1016\/0361-3682(80)90040-9","article-title":"The Contingency Theory of Management Accounting: Achievement and Prognosis","author":"Otley","year":"1980","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90012-4_BIB56","series-title":"Econometric Models and Economic Forecasts","author":"Pindyck","year":"1976"},{"key":"10.1016\/0361-3682(91)90012-4_BIB57","doi-asserted-by":"crossref","first-page":"257","DOI":"10.1177\/001872677602900305","article-title":"A Test of Alternative Models of Expectancy Theory","author":"Reinharth","year":"1976","journal-title":"Human Relations"},{"key":"10.1016\/0361-3682(91)90012-4_BIB58","first-page":"893","article-title":"Expectancy Theory in a Budgetary Setting: An Experimental Examination","author":"Rockness","year":"1977","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB59","first-page":"671","article-title":"An Expectancy Theory Approach to the Motivational Impacts of Budgets","author":"Ronen","year":"1975","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90012-4_BIB60","doi-asserted-by":"crossref","first-page":"541","DOI":"10.2307\/254689","article-title":"Perceived Participation in the Budget Process and Motivation to Achieve Budget","author":"Searfoss","year":"1973","journal-title":"Academy of Management Journal"},{"key":"10.1016\/0361-3682(91)90012-4_BIB61","doi-asserted-by":"crossref","first-page":"375","DOI":"10.1016\/0361-3682(76)90040-4","article-title":"Some Behavioral Aspects of Budgeting for Control: An Empirical Study","author":"Searfoss","year":"1976","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90012-4_BIB62","series-title":"Experiments on Decisions Under Risk: The Expected Utility Hypothesis","author":"Shoemaker","year":"1980"},{"key":"10.1016\/0361-3682(91)90012-4_BIB63","series-title":"Budget Control and Cost Behavior","author":"Stedry","year":"1960"},{"key":"10.1016\/0361-3682(91)90012-4_BIB64","doi-asserted-by":"crossref","first-page":"459","DOI":"10.1002\/bs.3830110605","article-title":"The Effect of Goal Difficulty on Performance: A Field Experiment","author":"Stedry","year":"1966","journal-title":"Behavioral Science"},{"key":"10.1016\/0361-3682(91)90012-4_BIB65","doi-asserted-by":"crossref","first-page":"263","DOI":"10.1111\/j.1744-6570.1980.tb02348.x","article-title":"Psychometric Properties of Self-appraisals of Job Performance","author":"Thornton","year":"1980","journal-title":"Personnel Psychology"},{"key":"10.1016\/0361-3682(91)90012-4_BIB66","series-title":"Work and Motivation","author":"Vroom","year":"1964"},{"key":"10.1016\/0361-3682(91)90012-4_BIB67","first-page":"50","article-title":"Affective Consequences of Causal Ascriptions","volume":"Vol. 2","author":"Weiner","year":"1978"}],"container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:0361368291900124?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:0361368291900124?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2023,4,23]],"date-time":"2023-04-23T22:02:22Z","timestamp":1682287342000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/0361368291900124"}},"issued":{"date-parts":[[1991,1]]},"references-count":67,"journal-issue":{"issue":"2","published-print":{"date-parts":[[1991,1]]}},"alternative-id":["0361368291900124"],"URL":"https:\/\/doi.org\/10.1016\/0361-3682(91)90012-4","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[1991,1]]}},{"indexed":{"date-parts":[[2022,3,29]],"date-time":"2022-03-29T03:09:04Z","timestamp":1648523344406},"reference-count":0,"publisher":"Elsevier BV","issue":"4","license":[{"start":{"date-parts":[[2003,5,1]],"date-time":"2003-05-01T00:00:00Z","timestamp":1051747200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2003,5]]},"DOI":"10.1016\/s0361-3682(02)00076-4","type":"journal-article","created":{"date-parts":[[2003,1,30]],"date-time":"2003-01-30T14:29:44Z","timestamp":1043936984000},"page":"413","source":"Crossref","is-referenced-by-count":0,"title":["Journal Of Accounting And Public Policy"],"prefix":"10.1016","volume":"28","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368202000764?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368202000764?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,3,30]],"date-time":"2019-03-30T07:56:58Z","timestamp":1553932618000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368202000764"}},"issued":{"date-parts":[[2003,5]]},"references-count":0,"journal-issue":{"issue":"4","published-print":{"date-parts":[[2003,5]]}},"alternative-id":["S0361368202000764"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(02)00076-4","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2003,5]]}},{"indexed":{"date-parts":[[2022,4,1]],"date-time":"2022-04-01T19:45:50Z","timestamp":1648842350821},"reference-count":0,"publisher":"Elsevier BV","issue":"7-8","license":[{"start":{"date-parts":[[2003,10,1]],"date-time":"2003-10-01T00:00:00Z","timestamp":1064966400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2003,10]]},"DOI":"10.1016\/s0361-3682(03)00051-5","type":"journal-article","created":{"date-parts":[[2003,9,16]],"date-time":"2003-09-16T17:11:43Z","timestamp":1063732303000},"page":"815","source":"Crossref","is-referenced-by-count":0,"title":["Erratum to \u201cMapping management accounting: graphics and guidelines for theory-consistent empirical research\u201d [Accounting Organizations and Society 28 (2003) 169\u2013249]\u2606"],"prefix":"10.1016","volume":"28","author":[{"given":"Joan","family":"Luft","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Michael D.","family":"Shields","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368203000515?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368203000515?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,1,26]],"date-time":"2019-01-26T22:18:50Z","timestamp":1548541130000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368203000515"}},"issued":{"date-parts":[[2003,10]]},"references-count":0,"journal-issue":{"issue":"7-8","published-print":{"date-parts":[[2003,10]]}},"alternative-id":["S0361368203000515"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(03)00051-5","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2003,10]]}},{"indexed":{"date-parts":[[2025,2,21]],"date-time":"2025-02-21T06:38:46Z","timestamp":1740119926042,"version":"3.37.3"},"reference-count":26,"publisher":"Elsevier BV","license":[{"start":{"date-parts":[[2015,10,1]],"date-time":"2015-10-01T00:00:00Z","timestamp":1443657600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":["elsevier.com","sciencedirect.com"],"crossmark-restriction":true},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2015,10]]},"DOI":"10.1016\/j.aos.2015.04.006","type":"journal-article","created":{"date-parts":[[2015,5,5]],"date-time":"2015-05-05T09:05:46Z","timestamp":1430816746000},"page":"19-22","update-policy":"https:\/\/doi.org\/10.1016\/elsevier_cm_policy","source":"Crossref","is-referenced-by-count":3,"special_numbering":"C","title":["Discussion of \u201cThe effects of forecast type and performance-based incentives on the quality of management forecasts\u201d"],"prefix":"10.1016","volume":"46","author":[{"given":"Jeffrey","family":"Hales","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"key":"10.1016\/j.aos.2015.04.006_b0005","doi-asserted-by":"crossref","first-page":"267","DOI":"10.1214\/aoms\/1177729032","article-title":"Equivalent comparison of experiments","volume":"24","author":"Blackwell","year":"1953","journal-title":"Annals of Mathematical Statistics"},{"issue":"3","key":"10.1016\/j.aos.2015.04.006_b0010","doi-asserted-by":"crossref","first-page":"233","DOI":"10.2308\/acch.2002.16.3.233","article-title":"The \u201cincomplete revelation hypothesis\u201d and financial reporting","volume":"16","author":"Bloomfield","year":"2002","journal-title":"Accounting Horizons"},{"issue":"2","key":"10.1016\/j.aos.2015.04.006_b0015","doi-asserted-by":"crossref","first-page":"357","DOI":"10.2308\/acch-10261","article-title":"A\u00a0pragmatic approach to more efficient corporate disclosure","volume":"26","author":"Bloomfield","year":"2012","journal-title":"Accounting Horizons"},{"issue":"6","key":"10.1016\/j.aos.2015.04.006_b0020","doi-asserted-by":"crossref","first-page":"2087","DOI":"10.2308\/accr-50838","article-title":"Mental accounting and disaggregation based on the sign and relative magnitude of income statement items","volume":"89","author":"Bonner","year":"2014","journal-title":"The Accounting Review"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b0025","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/2490216","article-title":"The accounting system as an information function","volume":"10","author":"Butterworth","year":"1972","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b0030","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1086\/426699","article-title":"The dirt on coming clean: Perverse effects of disclosing conflicts of interest","volume":"34","author":"Cain","year":"2005","journal-title":"Journal of Legal Studies"},{"key":"10.1016\/j.aos.2015.04.006_b0035","doi-asserted-by":"crossref","unstructured":"Chen, C. X., Rennekamp, K. M., & Zhou, F. H. (2015). The effects of forecast type and performance-based incentives on the quality of management forecasts. Accounting, Organizations and Society. http:\/\/dx.doi.org\/10.1016\/j.aos.2015.03.002.","DOI":"10.1016\/j.aos.2015.03.002"},{"issue":"4","key":"10.1016\/j.aos.2015.04.006_b0040","doi-asserted-by":"crossref","first-page":"351","DOI":"10.2308\/acch.2007.21.4.351","article-title":"Anticipatory reporting standards","volume":"21","author":"Christensen","year":"2007","journal-title":"Accounting Horizons"},{"issue":"4","key":"10.1016\/j.aos.2015.04.006_b0045","first-page":"718","article-title":"The general impossibility of normative accounting standards","volume":"48","author":"Demski","year":"1973","journal-title":"The Accounting Review"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b0050","doi-asserted-by":"crossref","first-page":"51","DOI":"10.1111\/j.1475-679X.2004.00129.x","article-title":"Reliability-relevance trade-offs and the efficiency of aggregation","volume":"42","author":"Dye","year":"2004","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b0055","doi-asserted-by":"crossref","first-page":"42","DOI":"10.2307\/2490555","article-title":"Cost aggregation: An information economic analysis","volume":"15","author":"Feltham","year":"1977","journal-title":"Journal of Accounting Research"},{"issue":"3","key":"10.1016\/j.aos.2015.04.006_b0060","doi-asserted-by":"crossref","first-page":"607","DOI":"10.1111\/j.1475-679X.2007.00247.x","article-title":"Directional preferences, information processing, and investors\u2019 forecasts of earnings","volume":"45","author":"Hales","year":"2007","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b0070","doi-asserted-by":"crossref","first-page":"223","DOI":"10.1111\/j.1475-679X.2010.00394.x","article-title":"Who believes the hype? An experimental investigation of how language affects investor judgments","volume":"49","author":"Hales","year":"2011","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b0075","doi-asserted-by":"crossref","first-page":"173","DOI":"10.2308\/accr-10165","article-title":"Accounting for lease renewal options: The informational effects of unit of account choices","volume":"87","author":"Hales","year":"2012","journal-title":"The Accounting Review"},{"key":"10.1016\/j.aos.2015.04.006_b0065","doi-asserted-by":"crossref","unstructured":"Hales, J., Wang, L., & Williamson, M. W. (2014). Optimism and contract selection: Implications for broad-based stock option grants. The Accounting Review. http:\/\/dx.doi.org\/10.2308\/accr-50962.","DOI":"10.2308\/accr-50962"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b0080","doi-asserted-by":"crossref","first-page":"81","DOI":"10.1111\/j.1475-679X.2009.00350.x","article-title":"Investors\u2019 reactions to management earnings guidance: The joint effect of investment position, news valence, and guidance form","volume":"48","author":"Han","year":"2010","journal-title":"Journal of Accounting Research"},{"issue":"6","key":"10.1016\/j.aos.2015.04.006_b0085","doi-asserted-by":"crossref","first-page":"1913","DOI":"10.2308\/accr.2009.84.6.1913","article-title":"Improving investors\u2019 forecast accuracy when operating cash flows and accruals are differentially persistent","volume":"84","author":"Hewitt","year":"2009","journal-title":"The Accounting Review"},{"issue":"4","key":"10.1016\/j.aos.2015.04.006_b0090","doi-asserted-by":"crossref","first-page":"811","DOI":"10.1111\/j.1475-679X.2007.00252.x","article-title":"How disaggregation enhances the credibility of management earnings forecasts","volume":"45","author":"Hirst","year":"2007","journal-title":"Journal of Accounting Research"},{"issue":"2","key":"10.1016\/j.aos.2015.04.006_b0095","doi-asserted-by":"crossref","first-page":"263","DOI":"10.2307\/1914185","article-title":"Prospect theory: An analysis of decision under risk","volume":"47","author":"Kahneman","year":"1979","journal-title":"Econometrica"},{"issue":"2","key":"10.1016\/j.aos.2015.04.006_b0100","doi-asserted-by":"crossref","first-page":"247","DOI":"10.2307\/2490239","article-title":"The aggregation problem in financial statements: An informational approach","volume":"6","author":"Lev","year":"1968","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/j.aos.2015.04.006_b0105","doi-asserted-by":"crossref","first-page":"641","DOI":"10.2308\/accr-50332","article-title":"Financial statement disaggregation decisions and auditors\u2019 tolerance for misstatement","volume":"88","author":"Libby","year":"2013","journal-title":"The Accounting Review"},{"issue":"2","key":"10.1016\/j.aos.2015.04.006_b0110","doi-asserted-by":"crossref","first-page":"151","DOI":"10.2308\/jmar-50495","article-title":"On the upsides of aggregation","volume":"26","author":"Arya","year":"2014","journal-title":"Journal of Management Accounting Research"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b0115","doi-asserted-by":"crossref","first-page":"71","DOI":"10.1016\/j.jfineco.2006.09.003","article-title":"Optimism and economic choice","volume":"86","author":"Puri","year":"2007","journal-title":"Journal of Financial Economics"},{"issue":"3","key":"10.1016\/j.aos.2015.04.006_b0120","doi-asserted-by":"crossref","first-page":"219","DOI":"10.1037\/0278-6133.4.3.219","article-title":"Optimism, coping, and health: Assessment and implications of generalized outcome expectancies","volume":"4","author":"Scheier","year":"1985","journal-title":"Health Psychology"},{"issue":"3","key":"10.1016\/j.aos.2015.04.006_b0125","doi-asserted-by":"crossref","first-page":"199","DOI":"10.1287\/mksc.4.3.199","article-title":"Mental accounting and consumer choice","volume":"4","author":"Thaler","year":"1985","journal-title":"Marketing Science"},{"issue":"1","key":"10.1016\/j.aos.2015.04.006_b9000","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/accr.00000015","article-title":"Determinants of investors\u2019 information acquisition: Credibility and confirmation","volume":"86","author":"Thayer","year":"2011","journal-title":"The Accounting Review"}],"container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368215000495?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368215000495?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2018,9,22]],"date-time":"2018-09-22T17:58:28Z","timestamp":1537639108000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368215000495"}},"issued":{"date-parts":[[2015,10]]},"references-count":26,"alternative-id":["S0361368215000495"],"URL":"https:\/\/doi.org\/10.1016\/j.aos.2015.04.006","ISSN":["0361-3682"],"issn-type":[{"type":"print","value":"0361-3682"}],"published":{"date-parts":[[2015,10]]},"assertion":[{"value":"Elsevier","name":"publisher","label":"This article is maintained by"},{"value":"Discussion of \u201cThe effects of forecast type and performance-based incentives on the quality of management forecasts\u201d","name":"articletitle","label":"Article Title"},{"value":"Accounting, Organizations and Society","name":"journaltitle","label":"Journal Title"},{"value":"https:\/\/doi.org\/10.1016\/j.aos.2015.04.006","name":"articlelink","label":"CrossRef DOI link to publisher maintained version"},{"value":"article","name":"content_type","label":"Content Type"},{"value":"Copyright \u00a9 2015 Elsevier Ltd. All rights reserved.","name":"copyright","label":"Copyright"}]},{"indexed":{"date-parts":[[2022,4,5]],"date-time":"2022-04-05T17:19:58Z","timestamp":1649179198127},"reference-count":0,"publisher":"Elsevier BV","issue":"7","license":[{"start":{"date-parts":[[2014,10,1]],"date-time":"2014-10-01T00:00:00Z","timestamp":1412121600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2014,10]]},"DOI":"10.1016\/s0361-3682(14)00093-2","type":"journal-article","created":{"date-parts":[[2014,11,12]],"date-time":"2014-11-12T17:00:47Z","timestamp":1415811647000},"page":"iii","source":"Crossref","is-referenced-by-count":0,"title":["Editorial"],"prefix":"10.1016","volume":"39","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368214000932?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368214000932?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2018,9,27]],"date-time":"2018-09-27T16:53:17Z","timestamp":1538067197000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368214000932"}},"issued":{"date-parts":[[2014,10]]},"references-count":0,"journal-issue":{"issue":"7","published-print":{"date-parts":[[2014,10]]}},"alternative-id":["S0361368214000932"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(14)00093-2","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2014,10]]}},{"indexed":{"date-parts":[[2022,3,31]],"date-time":"2022-03-31T22:52:03Z","timestamp":1648767123173},"reference-count":0,"publisher":"Elsevier BV","issue":"2","license":[{"start":{"date-parts":[[1977,1,1]],"date-time":"1977-01-01T00:00:00Z","timestamp":220924800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[1977,1]]},"DOI":"10.1016\/0361-3682(77)90026-5","type":"journal-article","created":{"date-parts":[[2002,10,11]],"date-time":"2002-10-11T13:11:23Z","timestamp":1034341883000},"page":"99-100","source":"Crossref","is-referenced-by-count":0,"title":["Editorial"],"prefix":"10.1016","volume":"2","author":[{"given":"Anthony G.","family":"Hopwood","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:0361368277900265?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:0361368277900265?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,4,11]],"date-time":"2019-04-11T05:26:31Z","timestamp":1554960391000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/0361368277900265"}},"issued":{"date-parts":[[1977,1]]},"references-count":0,"journal-issue":{"issue":"2","published-print":{"date-parts":[[1977,1]]}},"alternative-id":["0361368277900265"],"URL":"https:\/\/doi.org\/10.1016\/0361-3682(77)90026-5","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[1977,1]]}},{"indexed":{"date-parts":[[2022,4,4]],"date-time":"2022-04-04T22:30:16Z","timestamp":1649111416752},"reference-count":0,"publisher":"Elsevier BV","issue":"8","license":[{"start":{"date-parts":[[1997,11,1]],"date-time":"1997-11-01T00:00:00Z","timestamp":878342400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[1997,11]]},"DOI":"10.1016\/s0361-3682(97)90020-9","type":"journal-article","created":{"date-parts":[[2003,8,12]],"date-time":"2003-08-12T15:31:06Z","timestamp":1060702266000},"page":"857-858","source":"Crossref","is-referenced-by-count":0,"title":["Management accounting in Europe: Engaging research and practice"],"prefix":"10.1016","volume":"22","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368297900209?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368297900209?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,3,14]],"date-time":"2019-03-14T20:32:12Z","timestamp":1552595532000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368297900209"}},"issued":{"date-parts":[[1997,11]]},"references-count":0,"journal-issue":{"issue":"8","published-print":{"date-parts":[[1997,11]]}},"alternative-id":["S0361368297900209"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(97)90020-9","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[1997,11]]}},{"indexed":{"date-parts":[[2022,3,31]],"date-time":"2022-03-31T06:24:39Z","timestamp":1648707879238},"reference-count":0,"publisher":"Elsevier BV","issue":"6","license":[{"start":{"date-parts":[[2001,8,1]],"date-time":"2001-08-01T00:00:00Z","timestamp":996624000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2001,8]]},"DOI":"10.1016\/s0361-3682(01)00018-6","type":"journal-article","created":{"date-parts":[[2002,7,25]],"date-time":"2002-07-25T18:14:25Z","timestamp":1027620865000},"page":"564","source":"Crossref","is-referenced-by-count":0,"title":["Contents of: Management Accounting Research"],"prefix":"10.1016","volume":"26","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368201000186?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368201000186?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,4,19]],"date-time":"2019-04-19T07:50:21Z","timestamp":1555660221000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368201000186"}},"issued":{"date-parts":[[2001,8]]},"references-count":0,"journal-issue":{"issue":"6","published-print":{"date-parts":[[2001,8]]}},"alternative-id":["S0361368201000186"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(01)00018-6","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2001,8]]}},{"indexed":{"date-parts":[[2024,6,30]],"date-time":"2024-06-30T08:29:28Z","timestamp":1719736168785},"reference-count":27,"publisher":"Elsevier BV","issue":"3-4","license":[{"start":{"date-parts":[[1984,1,1]],"date-time":"1984-01-01T00:00:00Z","timestamp":441763200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[1984,1]]},"DOI":"10.1016\/0361-3682(84)90018-7","type":"journal-article","created":{"date-parts":[[2002,10,11]],"date-time":"2002-10-11T13:37:20Z","timestamp":1034343440000},"page":"343-354","source":"Crossref","is-referenced-by-count":8,"title":["Cognitive science and decision making research in accounting"],"prefix":"10.1016","volume":"9","author":[{"given":"Jesse F.","family":"Dillard","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"key":"10.1016\/0361-3682(84)90018-7_BIB1","doi-asserted-by":"crossref","first-page":"37","DOI":"10.5465\/amr.1984.4277902","article-title":"A Problem in Data Analysis: Implications for Organizational Behavior Research","author":"Behling","year":"1984","journal-title":"Academy of Management Review"},{"key":"10.1016\/0361-3682(84)90018-7_BIB2","series-title":"Behavioral Experiments in Accounting II","first-page":"323","article-title":"Human Cognition in Accounting: A Preliminary Analysis","author":"Bhaskar","year":"1979"},{"key":"10.1016\/0361-3682(84)90018-7_BIB3","doi-asserted-by":"crossref","DOI":"10.1007\/BF00137293","article-title":"Skill Acquisition in the Bookkeeping Task","author":"Bhaskar","year":"1983","journal-title":"Instructional Science"},{"key":"10.1016\/0361-3682(84)90018-7_BIB4","doi-asserted-by":"crossref","first-page":"193","DOI":"10.1207\/s15516709cog0102_3","article-title":"Problem Solving in Semantically Rich Domains: An Example from Engineering Thermodynamics","author":"Bhaskar","year":"1977","journal-title":"Cognitive Science"},{"key":"10.1016\/0361-3682(84)90018-7_BIB5","series-title":"Representation and Understanding","first-page":"1","article-title":"Dimensions of Representation","author":"Bobrow","year":"1975"},{"key":"10.1016\/0361-3682(84)90018-7_BIB6","series-title":"Representation and Understanding","year":"1975"},{"key":"10.1016\/0361-3682(84)90018-7_BIB7","series-title":"The Conceptual Framework of Psychology","author":"Brunswik","year":"1952"},{"key":"10.1016\/0361-3682(84)90018-7_BIB8","article-title":"Heuristic DENDRAL: A Program for Generating Explanatory Hypotheses in Organic Chemistry","author":"Buchanan","year":"1969","journal-title":"Machine Intelligence"},{"key":"10.1016\/0361-3682(84)90018-7_BIB9","article-title":"An Empirical Investigation of the Impact on the Decision Processes of Loan Officers of Separate Accounting Standards for Smaller and\/or Closely Held C ompanies","author":"Campbell","year":"1981"},{"key":"10.1016\/0361-3682(84)90018-7_BIB10","doi-asserted-by":"crossref","DOI":"10.1016\/0004-3702(77)90003-0","article-title":"Production Rules as a Representation for a Knowledge-Based Consultant Program","author":"Davis","year":"1977","journal-title":"Artificial Intelligence"},{"key":"10.1016\/0361-3682(84)90018-7_BIB11","doi-asserted-by":"crossref","first-page":"180","DOI":"10.1037\/h0030868","article-title":"A Case Study of Graduate Admissions: Application of Three Principles of Human Decision Making","author":"Dawes","year":"1971","journal-title":"American Psychology"},{"key":"10.1016\/0361-3682(84)90018-7_BIB12","doi-asserted-by":"crossref","first-page":"95","DOI":"10.1037\/h0037613","article-title":"Linear Models in Decision Making","author":"Dawes","year":"1974","journal-title":"Psychological Bulletin"},{"key":"10.1016\/0361-3682(84)90018-7_BIB13","doi-asserted-by":"crossref","first-page":"71","DOI":"10.1007\/BF00120982","article-title":"Using First Order Cognitive Analysis to Understand Problem Solving Behavior: An Example from Accounting","author":"Dillard","year":"1982","journal-title":"Instructional Science"},{"key":"10.1016\/0361-3682(84)90018-7_BIB14","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/2490959","article-title":"Behavioral Decision Theory: Process of Judgement and Choice","author":"Einhorn","year":"1981","journal-title":"Journal of Accounting Research"},{"key":"10.1016\/0361-3682(84)90018-7_BIB15","doi-asserted-by":"crossref","first-page":"171","DOI":"10.1016\/0030-5073(75)90044-6","article-title":"Unit Weighting Schemes for Decision Making","author":"Einhorn","year":"1975","journal-title":"Organizational Behavior and Human Performance"},{"key":"10.1016\/0361-3682(84)90018-7_BIB16","doi-asserted-by":"crossref","first-page":"465","DOI":"10.1037\/0033-295X.86.5.465","article-title":"Linear Regression and Process Tracing Models of Judgement","author":"Einhorn","year":"1979","journal-title":"Psychological Review"},{"key":"10.1016\/0361-3682(84)90018-7_BIB17","doi-asserted-by":"crossref","first-page":"215","DOI":"10.1037\/0033-295X.87.3.215","article-title":"Verbal Reports as Data","author":"Ericsson","year":"1980","journal-title":"Psychological Review"},{"key":"10.1016\/0361-3682(84)90018-7_BIB18","doi-asserted-by":"crossref","first-page":"34","DOI":"10.1109\/TSMC.1981.4308576","article-title":"Knowledge Organization and Distribution of Medical Diagnosis","author":"Gomez","year":"1981","journal-title":"IEEE Transactions on Systems, Man and Cybernetics"},{"key":"10.1016\/0361-3682(84)90018-7_BIB19","series-title":"Behavioral Experiments in Accounting II","first-page":"398","article-title":"Critique","author":"Hayes","year":"1979"},{"key":"10.1016\/0361-3682(84)90018-7_BIB20","doi-asserted-by":"crossref","first-page":"317","DOI":"10.1207\/s15516709cog0404_1","article-title":"Models of Competence in Solving Physics Problems","author":"Larkin","year":"1980","journal-title":"Cognitive Science"},{"key":"10.1016\/0361-3682(84)90018-7_BIB21","series-title":"Accounting and Human Information Processing: Theory and Applications","author":"Libby","year":"1981"},{"key":"10.1016\/0361-3682(84)90018-7_BIB22","series-title":"Cognitive Psychology and Instruction","article-title":"Progress Toward a Taxonomy of Strategy Transformations","author":"Neeches","year":"1978"},{"key":"10.1016\/0361-3682(84)90018-7_BIB23","series-title":"Human Problem Solving","author":"Newell","year":"1972"},{"key":"10.1016\/0361-3682(84)90018-7_BIB24","doi-asserted-by":"crossref","first-page":"494","DOI":"10.2307\/3003595","article-title":"On How To Decide What To Do","author":"Simon","year":"1978","journal-title":"The Bell Journal of Economics"},{"key":"10.1016\/0361-3682(84)90018-7_BIB25","series-title":"Uses of Financial Information in Bank Lending Decisions","author":"Stephens","year":"1980"},{"key":"10.1016\/0361-3682(84)90018-7_BIB26","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1007\/BF00124564","article-title":"The Application of Task Analysis in Financial Accounting Instruction","author":"Stephens","year":"1981","journal-title":"Instructional Science"},{"key":"10.1016\/0361-3682(84)90018-7_BIB27","series-title":"Accounting and Information and The Lending Decision: A Process Tracing Perspective","author":"Stephens","year":"1980"}],"container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:0361368284900187?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:0361368284900187?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2020,3,5]],"date-time":"2020-03-05T15:15:27Z","timestamp":1583421327000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/0361368284900187"}},"issued":{"date-parts":[[1984,1]]},"references-count":27,"journal-issue":{"issue":"3-4","published-print":{"date-parts":[[1984,1]]}},"alternative-id":["0361368284900187"],"URL":"https:\/\/doi.org\/10.1016\/0361-3682(84)90018-7","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[1984,1]]}},{"indexed":{"date-parts":[[2024,11,27]],"date-time":"2024-11-27T05:32:51Z","timestamp":1732685571874,"version":"3.28.2"},"reference-count":3,"publisher":"Elsevier BV","license":[{"start":{"date-parts":[[2024,12,1]],"date-time":"2024-12-01T00:00:00Z","timestamp":1733011200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"},{"start":{"date-parts":[[2024,12,1]],"date-time":"2024-12-01T00:00:00Z","timestamp":1733011200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/legal\/tdmrep-license"},{"start":{"date-parts":[[2024,12,1]],"date-time":"2024-12-01T00:00:00Z","timestamp":1733011200000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-017"},{"start":{"date-parts":[[2024,12,1]],"date-time":"2024-12-01T00:00:00Z","timestamp":1733011200000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-037"},{"start":{"date-parts":[[2024,12,1]],"date-time":"2024-12-01T00:00:00Z","timestamp":1733011200000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-012"},{"start":{"date-parts":[[2024,12,1]],"date-time":"2024-12-01T00:00:00Z","timestamp":1733011200000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-029"},{"start":{"date-parts":[[2024,12,1]],"date-time":"2024-12-01T00:00:00Z","timestamp":1733011200000},"content-version":"stm-asf","delay-in-days":0,"URL":"https:\/\/doi.org\/10.15223\/policy-004"}],"content-domain":{"domain":["elsevier.com","sciencedirect.com"],"crossmark-restriction":true},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2024,12]]},"DOI":"10.1016\/j.aos.2023.101539","type":"journal-article","created":{"date-parts":[[2024,1,3]],"date-time":"2024-01-03T20:27:08Z","timestamp":1704313628000},"page":"101539","update-policy":"http:\/\/dx.doi.org\/10.1016\/elsevier_cm_policy","source":"Crossref","is-referenced-by-count":1,"special_numbering":"C","title":["Discussion of \u201cDo green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers\u201d"],"prefix":"10.1016","volume":"113","author":[{"given":"Khrystyna","family":"Bochkay","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"issue":"1","key":"10.1016\/j.aos.2023.101539_bib1","first-page":"57","article-title":"Public support for environmental protection: Objective problems and subjective values in 43 societies","volume":"28","author":"Inglehart","year":"1995","journal-title":"PS: Political Science & Politics"},{"issue":"4","key":"10.1016\/j.aos.2023.101539_bib2","doi-asserted-by":"crossref","first-page":"494","DOI":"10.1177\/0956797610363538","article-title":"Do green products make us better people?","volume":"21","author":"Mazar","year":"2010","journal-title":"Psychological Science"},{"issue":"5","key":"10.1016\/j.aos.2023.101539_bib3","doi-asserted-by":"crossref","first-page":"344","DOI":"10.1111\/j.1751-9004.2010.00263.x","article-title":"Effron, and Beno\u00eet Monin. \"Moral self\u2010licensing: When being good frees us to be bad.\"","volume":"4","author":"Merritt","year":"2010","journal-title":"Social and Personality Psychology Compass"}],"container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368223001101?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368223001101?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2024,11,26]],"date-time":"2024-11-26T16:13:57Z","timestamp":1732637637000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368223001101"}},"issued":{"date-parts":[[2024,12]]},"references-count":3,"alternative-id":["S0361368223001101"],"URL":"https:\/\/doi.org\/10.1016\/j.aos.2023.101539","ISSN":["0361-3682"],"issn-type":[{"type":"print","value":"0361-3682"}],"published":{"date-parts":[[2024,12]]},"assertion":[{"value":"Elsevier","name":"publisher","label":"This article is maintained by"},{"value":"Discussion of \u201cDo green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers\u201d","name":"articletitle","label":"Article Title"},{"value":"Accounting, Organizations and Society","name":"journaltitle","label":"Journal Title"},{"value":"https:\/\/doi.org\/10.1016\/j.aos.2023.101539","name":"articlelink","label":"CrossRef DOI link to publisher maintained version"},{"value":"https:\/\/doi.org\/10.1016\/j.aos.2023.101497","name":"associatedlink","label":"CrossRef DOI link to the associated document"},{"value":"simple-article","name":"content_type","label":"Content Type"},{"value":"\u00a9 2024 Elsevier Ltd. All rights are reserved, including those for text and data mining, AI training, and similar technologies.","name":"copyright","label":"Copyright"}],"article-number":"101539"},{"indexed":{"date-parts":[[2023,10,10]],"date-time":"2023-10-10T01:01:05Z","timestamp":1696899665013},"reference-count":77,"publisher":"Elsevier BV","issue":"7","license":[{"start":{"date-parts":[[1991,1,1]],"date-time":"1991-01-01T00:00:00Z","timestamp":662688000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[1991,1]]},"DOI":"10.1016\/0361-3682(91)90018-a","type":"journal-article","created":{"date-parts":[[2002,10,11]],"date-time":"2002-10-11T13:02:46Z","timestamp":1034341366000},"page":"655-670","source":"Crossref","is-referenced-by-count":10,"title":["Management accounting and the workplace in the United States and Great Britain"],"prefix":"10.1016","volume":"16","author":[{"given":"Mark","family":"Wardell","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Leslie W.","family":"Weisenfeld","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"key":"10.1016\/0361-3682(91)90018-A_BIB1","series-title":"Management Accounting: Report of a Specialist Team which Visited the United States of America in 1950","author":"Anglo-American Council on Productivity","year":"1950"},{"key":"10.1016\/0361-3682(91)90018-A_BIB2","series-title":"The Four Hour Day in Coal: A Study of the Relation Between the Engineering of the Organization of Work and the Discontent Among the Workers in the Coal Mines","author":"Archibald","year":"1922"},{"key":"10.1016\/0361-3682(91)90018-A_BIB3","doi-asserted-by":"crossref","first-page":"415","DOI":"10.1016\/0361-3682(87)90029-8","article-title":"The Rise of Accounting Controls in British Capitalist Enterprises","author":"Armstrong","year":"1987","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90018-A_BIB4","series-title":"The Factory Manager and Accountant: Some Examples of the Latest American Factory Practice","author":"Arnold","year":"1905"},{"key":"10.1016\/0361-3682(91)90018-A_BIB5","series-title":"Work and Authority in Industry: Ideologies of Management in the Course of Industrialization","author":"Bendix","year":"1956"},{"key":"10.1016\/0361-3682(91)90018-A_BIB6","doi-asserted-by":"crossref","first-page":"203","DOI":"10.1016\/0361-3682(89)90024-X","article-title":"Accounting-Industrial Relations Interaction","author":"Bougen","year":"1989","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90018-A_BIB7","series-title":"Labor and Monopoly Capital: The Degradation of Work in the Twentieth Century","author":"Braverman","year":"1974"},{"key":"10.1016\/0361-3682(91)90018-A_BIB8","series-title":"Manufacturing Consent: Changes in the Labor Process under Monopoly Capitalism","author":"Burawoy","year":"1979"},{"key":"10.1016\/0361-3682(91)90018-A_BIB9","doi-asserted-by":"crossref","first-page":"587","DOI":"10.2307\/2094921","article-title":"Between the Labor Process and the State: The Changing Face of Factory Regimes Under Advanced Capitalism","author":"Burawoy","year":"1983","journal-title":"American Sociological Review"},{"key":"10.1016\/0361-3682(91)90018-A_BIB10","series-title":"The Origins of British Industrial Relations: The Nineteenth Century Experience","author":"Burgess","year":"1975"},{"key":"10.1016\/0361-3682(91)90018-A_BIB11","series-title":"The Challenge of Labour: Shaping British Society 1850\u20131930","author":"Burgess","year":"1980"},{"key":"10.1016\/0361-3682(91)90018-A_BIB12","doi-asserted-by":"crossref","first-page":"205","DOI":"10.1017\/S0022050700055467","article-title":"The Inside Contract System","author":"Buttrick","year":"1952","journal-title":"The Journal of Economic History"},{"key":"10.1016\/0361-3682(91)90018-A_BIB13","first-page":"16","article-title":"Budgetary Control and Standard Costing: Their Interrelationship in Theory and Practice","author":"Carmichael","year":"1948","journal-title":"The Cost Accountant"},{"key":"10.1016\/0361-3682(91)90018-A_BIB14","first-page":"12 ff","article-title":"Budgetary Control Builds Profits","author":"Carney","year":"1936","journal-title":"The National Accountant"},{"key":"10.1016\/0361-3682(91)90018-A_BIB15","series-title":"The Visible Hand: The Managerial Revolution in American Business","author":"Chandler","year":"1977"},{"key":"10.1016\/0361-3682(91)90018-A_BIB16","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1016\/0361-3682(79)90003-5","article-title":"Administrative Coordination, Allocation and Monitoring: A Comparative Analysis of the Emergence of Accounting and Organization in the U.S.A. and Europe","author":"Chandler","year":"1979","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90018-A_BIB17","series-title":"Bureaucracy and the Labor Process: The Transformation of U.S. Industry 1860\u20131920","author":"Clawson","year":"1980"},{"key":"10.1016\/0361-3682(91)90018-A_BIB18","doi-asserted-by":"crossref","first-page":"64","DOI":"10.1177\/000271622511900111","article-title":"The Development of Industrial Budgeting","author":"Coonley","year":"1925","journal-title":"The Annals of the American Academy of Political and Social Science"},{"key":"10.1016\/0361-3682(91)90018-A_BIB19","series-title":"Social Conflict and the Political Order in Modern Britain","first-page":"113","article-title":"Coping with Labour, 1918\u20131926","author":"Cronin","year":"1982"},{"key":"10.1016\/0361-3682(91)90018-A_BIB20","first-page":"318","article-title":"Financial Organization to Permit \u201cManagement by Exception\u201d to Operate Effectively","author":"dePaula","year":"1952","journal-title":"Journal of Accountancy"},{"key":"10.1016\/0361-3682(91)90018-A_BIB21","series-title":"Report of the Royal Commission on Trade Unions and Employers Associations","author":"Donovan","year":"1968"},{"key":"10.1016\/0361-3682(91)90018-A_BIB22","first-page":"301","article-title":"Methods of Determining the Efficiency of Labor","author":"Duncan","year":"1906","journal-title":"Journal of Accountancy"},{"key":"10.1016\/0361-3682(91)90018-A_BIB23","unstructured":"Edwards, P. K., The Political Economy of Industrial Relations in Britain and the U.S. during the 1980s, in Wardell, M. (ed), Undermining Labor in the 1980s: Coal Miners and Their Unions in the United States and Great Britain (Ithaca, NY: ILR Press-Cornell University, forthcoming)."},{"key":"10.1016\/0361-3682(91)90018-A_BIB24","series-title":"The Contested Terrain: The Transformation of the Workplace in the Twentieth Century","author":"Edwards","year":"1979"},{"key":"10.1016\/0361-3682(91)90018-A_BIB25","series-title":"The Decline of the British Economy","first-page":"1","article-title":"An Institutional Perspective on British Decline","author":"Elbaum","year":"1986"},{"key":"10.1016\/0361-3682(91)90018-A_BIB26","series-title":"Efficiency as a Basis for Operation and Wages","author":"Emerson","year":"1914"},{"key":"10.1016\/0361-3682(91)90018-A_BIB27","series-title":"The Effect of Scientific Management on the Development of the Standard Cost System","author":"Epstein","year":"1978"},{"key":"10.1016\/0361-3682(91)90018-A_BIB28","series-title":"Industry and Labor","author":"Friedman","year":"1977"},{"key":"10.1016\/0361-3682(91)90018-A_BIB29","series-title":"The History of Management Thought","author":"George","year":"1968"},{"key":"10.1016\/0361-3682(91)90018-A_BIB30","first-page":"165","article-title":"Labour Questions in England and America","author":"Going","year":"1900","journal-title":"The Engineering Magazine"},{"key":"10.1016\/0361-3682(91)90018-A_BIB31","series-title":"The Frontier of Control: A Study in British Workshop Politics","author":"Goodrich","year":"1921"},{"key":"10.1016\/0361-3682(91)90018-A_BIB32","series-title":"The European Executive","author":"Granick","year":"1962"},{"key":"10.1016\/0361-3682(91)90018-A_BIB33","series-title":"Management Strategy and Business Development: An Historical and Comparative Study","first-page":"184","article-title":"Strategy and Structure in the Manufacturing Sector","author":"Hannah","year":"1976"},{"key":"10.1016\/0361-3682(91)90018-A_BIB34","series-title":"The Right to Manage: Industrial Relations Policies of American Business in the 1940s","author":"Harris","year":"1982"},{"key":"10.1016\/0361-3682(91)90018-A_BIB35","series-title":"Cost Accounting to Aid Production: A Practical Study of Scientific Cost Accounting","author":"Harrison","year":"1921"},{"key":"10.1016\/0361-3682(91)90018-A_BIB36","series-title":"Scientific Management and Labor","author":"Hoxie","year":"1915"},{"key":"10.1016\/0361-3682(91)90018-A_BIB37","series-title":"The Political Economy of Industrial Relations: Theory and Practice in a Cold Climate","author":"Hyman","year":"1989"},{"key":"10.1016\/0361-3682(91)90018-A_BIB38","doi-asserted-by":"crossref","first-page":"18","DOI":"10.2307\/2522721","article-title":"Union-Management Cooperation in the United States: Lessons From the 1920s","author":"Jacoby","year":"1983","journal-title":"Industrial and Labor Relations Review"},{"key":"10.1016\/0361-3682(91)90018-A_BIB39","doi-asserted-by":"crossref","first-page":"421","DOI":"10.2307\/2390664","article-title":"Early Phases of the Management Movement","author":"Jenks","year":"1960","journal-title":"Administrative Science Quarterly"},{"key":"10.1016\/0361-3682(91)90018-A_BIB40","doi-asserted-by":"crossref","first-page":"490","DOI":"10.2307\/3113416","article-title":"Management Accounting in an Early Multidivisional Organization: General Motors in the 1920s","author":"Johnson","year":"1978","journal-title":"Business History Review"},{"key":"10.1016\/0361-3682(91)90018-A_BIB41","series-title":"Relevance Lost: The Rise and Fall of Management Accounting","author":"Johnson","year":"1987"},{"key":"10.1016\/0361-3682(91)90018-A_BIB42","first-page":"400","article-title":"Essentials for Effective Budgetary Control","author":"Klein","year":"1939","journal-title":"The Controller"},{"key":"10.1016\/0361-3682(91)90018-A_BIB43","first-page":"459","article-title":"The Importance of Cost-Keeping to the Manufacturer","author":"Lauer","year":"1903","journal-title":"Annals of the American Academy of Political and Social Science"},{"key":"10.1016\/0361-3682(91)90018-A_BIB44","series-title":"American Technology and the British Vehicle Industry","author":"Lewchuck","year":"1987"},{"key":"10.1016\/0361-3682(91)90018-A_BIB45","series-title":"On the Line: Essays in the History of Auto Work","first-page":"17","article-title":"Fordism and the Moving Assembly Line: The British and American Experience, 1895\u20131930","author":"Lewchuck","year":"1989"},{"key":"10.1016\/0361-3682(91)90018-A_BIB46","first-page":"211","article-title":"Works Management for Maximum Production","author":"Lewis","year":"1900","journal-title":"The Engineering Magazine"},{"key":"10.1016\/0361-3682(91)90018-A_BIB47","series-title":"Working for the Railroad: The Organization of Work in the Nineteenth Century","author":"Licht","year":"1983"},{"key":"10.1016\/0361-3682(91)90018-A_BIB48","series-title":"On the Line: Essays of Auto Work","first-page":"153","article-title":"\u2018The Man in the Middle\u2019: A Social History of Automobile Industry Foremen","author":"Lichtenstein","year":"1989"},{"key":"10.1016\/0361-3682(91)90018-A_BIB49","series-title":"The Development of the Labour Process in Capitalist Societies: A Comparative Study of the Transformation of Work Organization in Britain, Japan and the USA","author":"Littler","year":"1982"},{"key":"10.1016\/0361-3682(91)90018-A_BIB50","series-title":"The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France, and Great Britain, 1880\u20131940","author":"Locke","year":"1984"},{"key":"10.1016\/0361-3682(91)90018-A_BIB51","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1016\/0361-3682(86)90028-0","article-title":"Toward a Critical Understanding of Accounting: The Case of Cost Accounting the UK, 1914\u20131925","author":"Loft","year":"1986","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/0361-3682(91)90018-A_BIB52","series-title":"Restriction of Output Among Unorganized Workers","author":"Mathewson","year":"1931"},{"key":"10.1016\/0361-3682(91)90018-A_BIB53","first-page":"678","article-title":"Is your Cost System Scientific?","author":"McHenry","year":"1916","journal-title":"Engineering Magazine"},{"key":"10.1016\/0361-3682(91)90018-A_BIB54","doi-asserted-by":"crossref","first-page":"30","DOI":"10.1017\/S0018246X61000017","article-title":"Josiah Wedgwood and Factory Discipline","author":"McKendrick","year":"1961","journal-title":"The Historical Journal"},{"key":"10.1016\/0361-3682(91)90018-A_BIB55","series-title":"Managerial Strategies and Industrial Relations","first-page":"55","article-title":"Employers, Industrial Welfare, and the Struggle for Work-place Control in British Industry, 1880\u20131920","author":"Melling","year":"1983"},{"key":"10.1016\/0361-3682(91)90018-A_BIB56","first-page":"50","article-title":"Ye Olde Budget","author":"Mihalik","year":"1936","journal-title":"Journal of Accountancy"},{"key":"10.1016\/0361-3682(91)90018-A_BIB57","series-title":"British Workplace Relations, 1980\u20131984","author":"Millward","year":"1986"},{"key":"10.1016\/0361-3682(91)90018-A_BIB58","series-title":"Workers' Control in America: Studies in the History of Work, Technology, and Labor Struggles","author":"Montgomery","year":"1979"},{"key":"10.1016\/0361-3682(91)90018-A_BIB59","series-title":"Scientific Management and the Unions 1900\u20131932: A Historical Analysis","author":"Nadworny","year":"1955"},{"key":"10.1016\/0361-3682(91)90018-A_BIB60","first-page":"51","article-title":"Management \u2014 The Labour Approach","author":"Pearmaine","year":"1948","journal-title":"The Cost Accountant"},{"key":"10.1016\/0361-3682(91)90018-A_BIB61","series-title":"The Genesis of Modern Management","author":"Pollard","year":"1965"},{"key":"10.1016\/0361-3682(91)90018-A_BIB62","series-title":"Social Conflict and the Political Order in Modern Britain","first-page":"179","article-title":"Rethinking Labour History: The Importance of Work","author":"Price","year":"1982"},{"key":"10.1016\/0361-3682(91)90018-A_BIB63","first-page":"186","article-title":"Development of the Modern Business Budget","author":"Rogers","year":"1932","journal-title":"Journal of Accountancy"},{"key":"10.1016\/0361-3682(91)90018-A_BIB64","series-title":"An Early Experiment in Industrial Organisation","author":"Roll","year":"1930"},{"key":"10.1016\/0361-3682(91)90018-A_BIB65","series-title":"Management in the Industrial World","first-page":"301","article-title":"Management in Great Britain","author":"Scott","year":"1959"},{"key":"10.1016\/0361-3682(91)90018-A_BIB66","series-title":"The Wheelwright's Shop","author":"Sturt","year":"1923"},{"key":"10.1016\/0361-3682(91)90018-A_BIB67","first-page":"565","article-title":"The Man in the Ranks How He Benefits Through Scientific Management","author":"Suffern","year":"1911","journal-title":"The Journal of Accountancy"},{"key":"10.1016\/0361-3682(91)90018-A_BIB68","doi-asserted-by":"crossref","first-page":"20","DOI":"10.2307\/2520883","article-title":"On the Origins of Business Unionism","author":"Taft","year":"1963","journal-title":"Industrial and Labor Relations Review"},{"key":"10.1016\/0361-3682(91)90018-A_BIB69","doi-asserted-by":"crossref","first-page":"76","DOI":"10.1111\/j.1467-8543.1977.tb00074.x","article-title":"The Inevitable Growth of Informality","author":"Terry","year":"1977","journal-title":"British Journal of Industrial Relations"},{"key":"10.1016\/0361-3682(91)90018-A_BIB70","first-page":"43","article-title":"The Beginnings of Business Budgeting","author":"Theiss","year":"1937","journal-title":"The Accounting Review"},{"key":"10.1016\/0361-3682(91)90018-A_BIB71","series-title":"Handbook of Labor Statistics 1971","author":"U.S. Department of Labor","year":"1971"},{"key":"10.1016\/0361-3682(91)90018-A_BIB72","doi-asserted-by":"crossref","first-page":"781","DOI":"10.1007\/BF00138069","article-title":"Class Struggle and Industrial Transformation: The U.S. Anthracite Industry, 1820\u20131902","author":"Wardell","year":"1987","journal-title":"Theory and Society"},{"key":"10.1016\/0361-3682(91)90018-A_BIB73","series-title":"Culture and Management","author":"Webber","year":"1969"},{"key":"10.1016\/0361-3682(91)90018-A_BIB74","doi-asserted-by":"crossref","first-page":"14","DOI":"10.1111\/j.1467-8543.1975.tb00942.x","article-title":"Changes in Workplace Industrial Relations 1966\u20131972","author":"Wilders","year":"1975","journal-title":"British Journal of Industrial Relations"},{"key":"10.1016\/0361-3682(91)90018-A_BIB75","series-title":"The Growth of American Trade Unions 1880\u20131923","author":"Wolman","year":"1924"},{"key":"10.1016\/0361-3682(91)90018-A_BIB76","first-page":"26 ff","article-title":"Making the Budget Work","author":"Wylie","year":"1938","journal-title":"American Business"},{"key":"10.1016\/0361-3682(91)90018-A_BIB77","first-page":"289","article-title":"What May Management Expect from the Accountancy Profession?","author":"Yeabsley","year":"1949","journal-title":"Accountancy"}],"container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:036136829190018A?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:036136829190018A?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,4,11]],"date-time":"2019-04-11T05:52:32Z","timestamp":1554961952000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/036136829190018A"}},"issued":{"date-parts":[[1991,1]]},"references-count":77,"journal-issue":{"issue":"7","published-print":{"date-parts":[[1991,1]]}},"alternative-id":["036136829190018A"],"URL":"https:\/\/doi.org\/10.1016\/0361-3682(91)90018-a","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[1991,1]]}},{"indexed":{"date-parts":[[2022,4,6]],"date-time":"2022-04-06T01:42:14Z","timestamp":1649209334095},"reference-count":0,"publisher":"Elsevier BV","issue":"4-5","license":[{"start":{"date-parts":[[2001,5,1]],"date-time":"2001-05-01T00:00:00Z","timestamp":988675200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2001,5]]},"DOI":"10.1016\/s0361-3682(01)00012-5","type":"journal-article","created":{"date-parts":[[2002,7,25]],"date-time":"2002-07-25T21:22:57Z","timestamp":1027632177000},"page":"471","source":"Crossref","is-referenced-by-count":0,"title":["THE BRITISH ACCOUNTING REVIEW"],"prefix":"10.1016","volume":"26","member":"78","container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368201000125?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368201000125?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2019,4,20]],"date-time":"2019-04-20T11:29:42Z","timestamp":1555759782000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368201000125"}},"issued":{"date-parts":[[2001,5]]},"references-count":0,"journal-issue":{"issue":"4-5","published-print":{"date-parts":[[2001,5]]}},"alternative-id":["S0361368201000125"],"URL":"https:\/\/doi.org\/10.1016\/s0361-3682(01)00012-5","ISSN":["0361-3682"],"issn-type":[{"value":"0361-3682","type":"print"}],"published":{"date-parts":[[2001,5]]}},{"indexed":{"date-parts":[[2025,10,11]],"date-time":"2025-10-11T17:50:12Z","timestamp":1760205012790,"version":"build-2065373602"},"reference-count":119,"publisher":"Elsevier BV","license":[{"start":{"date-parts":[[2019,8,1]],"date-time":"2019-08-01T00:00:00Z","timestamp":1564617600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"},{"start":{"date-parts":[[2019,8,1]],"date-time":"2019-08-01T00:00:00Z","timestamp":1564617600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/legal\/tdmrep-license"}],"funder":[{"DOI":"10.13039\/501100000977","name":"CRDC","doi-asserted-by":"publisher","id":[{"id":"10.13039\/501100000977","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/501100000977","name":"Cotton Research and Development Corporation","doi-asserted-by":"publisher","award":["UTS1201"],"award-info":[{"award-number":["UTS1201"]}],"id":[{"id":"10.13039\/501100000977","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["elsevier.com","sciencedirect.com"],"crossmark-restriction":true},"short-container-title":["Accounting, Organizations and Society"],"published-print":{"date-parts":[[2019,8]]},"DOI":"10.1016\/j.aos.2019.03.002","type":"journal-article","created":{"date-parts":[[2019,3,27]],"date-time":"2019-03-27T15:01:48Z","timestamp":1553698908000},"page":"101049","update-policy":"https:\/\/doi.org\/10.1016\/elsevier_cm_policy","source":"Crossref","is-referenced-by-count":1,"special_numbering":"C","title":["Managing systemic uncertainty: The role of industry-level management controls and hybrids"],"prefix":"10.1016","volume":"77","author":[{"given":"Paul J.","family":"Thambar","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"David A.","family":"Brown","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Prabhu","family":"Sivabalan","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"78","reference":[{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib1","doi-asserted-by":"crossref","first-page":"233","DOI":"10.1016\/S0361-3682(96)00038-4","article-title":"Management control systems in research and development organizations: The role of accounting, behaviour and personnel controls","volume":"22","author":"Abernethy","year":"1997","journal-title":"Accounting, Organizations and Society"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib2","doi-asserted-by":"crossref","first-page":"387","DOI":"10.1111\/j.1944-8287.2003.tb00220.x","article-title":"Social capital, collective action, and adaptation to climate change","volume":"79","author":"Adger","year":"2010","journal-title":"Economic Geography"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib3","doi-asserted-by":"crossref","first-page":"215","DOI":"10.1287\/orsc.12.2.215.10117","article-title":"Market, hierarchy, and trust: The knowledge economy and the future of capitalism","volume":"12","author":"Adler","year":"2001","journal-title":"Organization Science"},{"issue":"8","key":"10.1016\/j.aos.2019.03.002_bib4","doi-asserted-by":"crossref","first-page":"819","DOI":"10.1016\/j.aos.2006.03.007","article-title":"Doing qualitative field research in management accounting: Positioning data to contribute to theory","volume":"31","author":"Ahrens","year":"2006","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2019.03.002_bib5","doi-asserted-by":"crossref","first-page":"304","DOI":"10.1016\/j.jclepro.2012.07.033","article-title":"Do inter-organizational collaborations enhance a firm's environmental performance? A study of the largest US companies","volume":"37","author":"Albino","year":"2012","journal-title":"Journal of Cleaner Production"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib6","doi-asserted-by":"crossref","first-page":"217","DOI":"10.2307\/257905","article-title":"Boundary spanning roles and organization structure","volume":"2","author":"Aldrich","year":"1977","journal-title":"Academy of Management Review"},{"key":"10.1016\/j.aos.2019.03.002_bib7","first-page":"99","article-title":"Top management teams: Preparing for the revolution","author":"Ancona","year":"1990","journal-title":"Applied Social Psychology and Organizational Settings"},{"key":"10.1016\/j.aos.2019.03.002_bib8","doi-asserted-by":"crossref","first-page":"36","DOI":"10.1016\/j.indmarman.2015.01.004","article-title":"Do extant management control frameworks fit the alliance setting? A descriptive analysis","volume":"46","author":"Anderson","year":"2015","journal-title":"Industrial Marketing Management"},{"issue":"12","key":"10.1016\/j.aos.2019.03.002_bib9","doi-asserted-by":"crossref","first-page":"1734","DOI":"10.1287\/mnsc.1050.0456","article-title":"Management control for market transactions: The relation between transaction costs, incomplete contract design and subsequent performance","volume":"51","author":"Anderson","year":"2005","journal-title":"Management Science"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib10","doi-asserted-by":"crossref","first-page":"75","DOI":"10.1561\/1400000032","article-title":"The role of management controls in transforming firm boundaries and sustaining hybrid organizational forms","volume":"8","author":"Anderson","year":"2014","journal-title":"Foundations and Trends in Accounting"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib11","doi-asserted-by":"crossref","first-page":"543","DOI":"10.1093\/jopart\/mum032","article-title":"Collaborative governance in theory and practice","volume":"18","author":"Ansell","year":"2008","journal-title":"Journal of Public Administration Research and Theory"},{"year":"2007","series-title":"Management control systems","author":"Anthony","key":"10.1016\/j.aos.2019.03.002_bib12"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib13","doi-asserted-by":"crossref","first-page":"361","DOI":"10.1080\/09638180126640","article-title":"New opportunities for farm accounting","volume":"10","author":"Argil\u00e9s","year":"2001","journal-title":"European Accounting Review"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib14","doi-asserted-by":"crossref","first-page":"571","DOI":"10.1287\/mnsc.49.4.571.14424","article-title":"Managing knowledge in organizations: An integrative framework and review of emerging themes","volume":"49","author":"Argote","year":"2003","journal-title":"Management Science"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib15","doi-asserted-by":"crossref","first-page":"1060","DOI":"10.5465\/amr.2007.26585739","article-title":"Contract design as a firm capability: An integration of learning and transaction cost perspectives","volume":"32","author":"Argyres","year":"2007","journal-title":"Academy of Management Review"},{"issue":"24","key":"10.1016\/j.aos.2019.03.002_bib16","doi-asserted-by":"crossref","first-page":"277","DOI":"10.1016\/j.mar.2013.09.002","article-title":"Sustainable development, management and accounting: Boundary crossing","volume":"4","author":"Bebbington","year":"2013","journal-title":"Management Accounting Research"},{"issue":"8","key":"10.1016\/j.aos.2019.03.002_bib17","doi-asserted-by":"crossref","first-page":"709","DOI":"10.1016\/j.aos.2003.10.010","article-title":"The effects of the interactive use of management control systems on product innovation","volume":"29","author":"Bisbe","year":"2004","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib18","doi-asserted-by":"crossref","first-page":"234","DOI":"10.2307\/258418","article-title":"Hybrid arrangements as strategic alliances: Theoretical issues in organizational combinations","volume":"14","author":"Borys","year":"1989","journal-title":"Academy of Management Review"},{"issue":"6","key":"10.1016\/j.aos.2019.03.002_bib19","doi-asserted-by":"crossref","first-page":"419","DOI":"10.1002\/smj.4250110602","article-title":"Corporate linkages and organizational environment: A test of the resource dependence model","volume":"11","author":"Boyd","year":"1990","journal-title":"Strategic Management Journal"},{"key":"10.1016\/j.aos.2019.03.002_bib20","series-title":"NISPACEE conference, Budva (May, 2009)","article-title":"The risks of hybrid organisations: Expectations and evidence","author":"Brandsen","year":"2009"},{"key":"10.1016\/j.aos.2019.03.002_bib21","doi-asserted-by":"crossref","first-page":"865","DOI":"10.1016\/j.aos.2008.08.001","article-title":"A\u00a0review and discussion of management control in inter-firm relationships: Achievements and future directions","volume":"33","author":"Caglio","year":"2008","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2019.03.002_bib22","doi-asserted-by":"crossref","first-page":"167","DOI":"10.2189\/asqu.2005.50.2.167","article-title":"Power imbalance, mutual dependence and constraint absorption: A closer look at resource dependence theory","volume":"50","author":"Casciaro","year":"2005","journal-title":"Administrative Science Quarterly"},{"key":"10.1016\/j.aos.2019.03.002_bib23","doi-asserted-by":"crossref","first-page":"127","DOI":"10.1016\/S0361-3682(01)00027-7","article-title":"Management control systems design within its organizational context: Findings from contingency-based research and directions for the future","volume":"28","author":"Chenhall","year":"2003","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib24","doi-asserted-by":"crossref","first-page":"99","DOI":"10.2308\/jmar-10069","article-title":"Exploring the relationships between strategy, innovation, and management control systems: The roles of social networking, organic innovative culture, and formal controls","volume":"23","author":"Chenhall","year":"2011","journal-title":"Journal of Management Accounting Research"},{"issue":"11","key":"10.1016\/j.aos.2019.03.002_bib25","doi-asserted-by":"crossref","first-page":"1133","DOI":"10.1002\/smj.784","article-title":"Parent contribution and organizational control in international joint ventures","volume":"30","author":"Chen","year":"2009","journal-title":"Strategic Management Journal"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib26","doi-asserted-by":"crossref","first-page":"57","DOI":"10.2307\/41166416","article-title":"Open innovation and strategy","volume":"50","author":"Chesbrough","year":"2007","journal-title":"California Management Review"},{"year":"2010","series-title":"Hybrid organisations: A study of the open source\u2013business setting","author":"Ciesielska","key":"10.1016\/j.aos.2019.03.002_bib27"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib28","doi-asserted-by":"crossref","first-page":"477","DOI":"10.2308\/accr.2005.80.2.477","article-title":"The effect of control systems on trust and cooperation in collaborative environments","volume":"80","author":"Coletti","year":"2005","journal-title":"The Accounting Review"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib29","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/S0361-3682(03)00020-5","article-title":"Interorganizational cost management and relational context","volume":"29","author":"Cooper","year":"2004","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2019.03.002_bib30","series-title":"Stanford's organization theory Renaissance, 1970\u20132000","first-page":"21","article-title":"Resource dependence theory: Past and future","author":"Davis","year":"2010"},{"key":"10.1016\/j.aos.2019.03.002_bib31","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/S1044-5005(02)00067-7","article-title":"Value chain analysis in inter-firm relationships: A field study","volume":"14","author":"Dekker","year":"2003","journal-title":"Management Accounting Research"},{"key":"10.1016\/j.aos.2019.03.002_bib32","doi-asserted-by":"crossref","first-page":"915","DOI":"10.1016\/j.aos.2007.02.002","article-title":"Partner selection and governance design in inter-firm relationships","volume":"33","author":"Dekker","year":"2008","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2019.03.002_bib33","doi-asserted-by":"crossref","first-page":"86","DOI":"10.1016\/j.mar.2016.01.001","article-title":"On the boundaries between intrafirm and interfirm management accounting research","volume":"31","author":"Dekker","year":"2016","journal-title":"Management Accounting Research"},{"key":"10.1016\/j.aos.2019.03.002_bib34","doi-asserted-by":"crossref","first-page":"122","DOI":"10.1016\/j.mar.2013.04.010","article-title":"Beyond the contract: Managing risk in supply chain relations","volume":"24","author":"Dekker","year":"2013","journal-title":"Management Accounting Research"},{"issue":"6","key":"10.1016\/j.aos.2019.03.002_bib35","doi-asserted-by":"crossref","first-page":"1233","DOI":"10.1287\/orsc.1090.0505","article-title":"Organizational learning and inter-firm control: The effects of partner search and prior exchange experiences","volume":"21","author":"Dekker","year":"2010","journal-title":"Organization Science"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib36","doi-asserted-by":"crossref","first-page":"1005","DOI":"10.2307\/256721","article-title":"From chimneys to cross-functional teams: Developing and validating a diagnostic model","volume":"39","author":"Denison","year":"1996","journal-title":"Academy of Management Journal"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib37","doi-asserted-by":"crossref","first-page":"140","DOI":"10.1016\/j.mar.2013.04.007","article-title":"Risk, partner selection and contractual control in inter-firm relationships","volume":"24","author":"Ding","year":"2013","journal-title":"Management Accounting Research"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib38","doi-asserted-by":"crossref","first-page":"417","DOI":"10.1111\/ijmr.12028","article-title":"Social enterprises as hybrid organizations: A review and research agenda","volume":"16","author":"Doherty","year":"2014","journal-title":"International Journal of Management Reviews"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib39","doi-asserted-by":"crossref","first-page":"435","DOI":"10.2307\/30040637","article-title":"Managing from the boundary: The effective leadership of self-managing work teams","volume":"46","author":"Druskat","year":"2003","journal-title":"Academy of Management Journal"},{"issue":"7","key":"10.1016\/j.aos.2019.03.002_bib40","doi-asserted-by":"crossref","first-page":"553","DOI":"10.1016\/S0148-2963(00)00195-8","article-title":"Systematic combining: An abductive approach to case research","volume":"55","author":"Dubois","year":"2002","journal-title":"Journal of Business Research"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib41","doi-asserted-by":"crossref","first-page":"163","DOI":"10.1007\/s10551-005-0187-3","article-title":"Ethical issues in the music industry response to innovation and piracy","volume":"62","author":"Easley","year":"2005","journal-title":"Journal of Business Ethics"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib42","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1016\/0167-2681(81)90013-5","article-title":"The quasi-firm in the construction industry","volume":"2","author":"Eccles","year":"1981","journal-title":"Journal of Economic Behavior & Organization"},{"issue":"6","key":"10.1016\/j.aos.2019.03.002_bib43","doi-asserted-by":"crossref","first-page":"1053","DOI":"10.5465\/amj.2008.35732527","article-title":"Toward an integrative perspective on alliance governance: Connecting contract design, trust dynamics, and contract application","volume":"51","author":"Faems","year":"2008","journal-title":"Academy of Management Journal"},{"key":"10.1016\/j.aos.2019.03.002_bib44","doi-asserted-by":"crossref","first-page":"94","DOI":"10.1016\/j.indmarman.2016.05.018","article-title":"Why companies fail to respond to climate change: Collective inaction as an outcome of barriers to interaction","volume":"58","author":"Finke","year":"2016","journal-title":"Industrial Marketing Management"},{"issue":"10","key":"10.1016\/j.aos.2019.03.002_bib45","doi-asserted-by":"crossref","first-page":"787","DOI":"10.1002\/(SICI)1097-0266(199711)18:10<787::AID-SMJ913>3.0.CO;2-R","article-title":"Interindustry merger patterns and resource dependence: A replication and extension of Pfeffer (1972)","volume":"18","author":"Finkelstein","year":"1997","journal-title":"Strategic Management Journal"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib46","doi-asserted-by":"crossref","first-page":"543","DOI":"10.1146\/annurev.en.39.010194.002551","article-title":"Cotton pest management: Part 3. An Australian perspective","volume":"39","author":"Fitt","year":"1994","journal-title":"Annual Review of Entomology"},{"issue":"September","key":"10.1016\/j.aos.2019.03.002_bib47","article-title":"Management of pyrethroid and endosulfan resistance in H.\u00a0armigera in Australia","volume":"1","author":"Forrester","year":"1993","journal-title":"Bulletin of Entomological Research Supplement Series"},{"key":"10.1016\/j.aos.2019.03.002_bib48","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/2393252","article-title":"Two-step leverage: Managing constraint in organizational politics","author":"Gargiulo","year":"1993","journal-title":"Administrative Science Quarterly"},{"year":"1991","series-title":"An environmental audit of the Australian cotton industry","author":"Gibb Environmental Sciences","key":"10.1016\/j.aos.2019.03.002_bib49"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib50","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1177\/0021886391271001","article-title":"Collaborative alliances: Moving from practice to theory","volume":"27","author":"Gray","year":"1991","journal-title":"The Journal of Applied Behavioral Science"},{"issue":"11","key":"10.1016\/j.aos.2019.03.002_bib51","doi-asserted-by":"crossref","first-page":"1213","DOI":"10.1002\/smj.786","article-title":"The nature of partnering experience and the gains from alliances","volume":"30","author":"Gulati","year":"2009","journal-title":"Strategic Management Journal"},{"key":"10.1016\/j.aos.2019.03.002_bib52","doi-asserted-by":"crossref","first-page":"885","DOI":"10.1016\/S1751-3243(06)02017-7","article-title":"Accounting in an inter-organizational setting","volume":"2","author":"H\u00e5kansson","year":"2006","journal-title":"Handbooks of Management Accounting Research"},{"year":"1995","series-title":"Developing relationships in business networks","author":"H\u00e5kansson","key":"10.1016\/j.aos.2019.03.002_bib53"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib54","doi-asserted-by":"crossref","first-page":"986","DOI":"10.2307\/258963","article-title":"A\u00a0natural-resource-based view of the firm","volume":"20","author":"Hart","year":"1995","journal-title":"Academy of Management Review"},{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib55","doi-asserted-by":"crossref","first-page":"383","DOI":"10.5465\/amr.2003.10196729","article-title":"Boards of directors and firm performance: Integrating agency and resource dependence perspectives","volume":"28","author":"Hillman","year":"2003","journal-title":"Academy of Management Review"},{"issue":"6","key":"10.1016\/j.aos.2019.03.002_bib56","doi-asserted-by":"crossref","first-page":"1404","DOI":"10.1177\/0149206309343469","article-title":"Resource dependence theory: A review","volume":"35","author":"Hillman","year":"2009","journal-title":"Journal of Management"},{"issue":"6","key":"10.1016\/j.aos.2019.03.002_bib57","doi-asserted-by":"crossref","first-page":"589","DOI":"10.1016\/0361-3682(96)81805-8","article-title":"Looking across rather than up and down: On the need to explore the lateral processing of information","volume":"21","author":"Hopwood","year":"1996","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib58","doi-asserted-by":"crossref","first-page":"401","DOI":"10.1080\/1471903032000146964","article-title":"Theorizing collaboration practice","volume":"5","author":"Huxham","year":"2003","journal-title":"Public Management Review"},{"year":"2014","series-title":"Climate change 2014, mitigation of climate change: Summary for policymakers and technical summary","author":"IPCC","key":"10.1016\/j.aos.2019.03.002_bib59"},{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib60","doi-asserted-by":"crossref","first-page":"413","DOI":"10.1177\/014920630202800308","article-title":"Alliance management as a source of competitive advantage","volume":"28","author":"Ireland","year":"2002","journal-title":"Journal of Management"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib61","doi-asserted-by":"crossref","first-page":"59","DOI":"10.1016\/j.mar.2004.08.003","article-title":"Stocks of knowledge, simplification and unintended consequences: The persistence of post-war accounting practices in UK agriculture","volume":"16","author":"Jack","year":"2005","journal-title":"Management Accounting Research"},{"key":"10.1016\/j.aos.2019.03.002_bib62","first-page":"251","article-title":"Knowledge, control and organizational structure: Parts I and II","author":"Jensen","year":"1992","journal-title":"Contract Economics"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib63","doi-asserted-by":"crossref","first-page":"184","DOI":"10.1016\/j.aos.2009.04.001","article-title":"Accounting and strategising: A case study from new product development","volume":"35","author":"Jorgensen","year":"2010","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2019.03.002_bib64","doi-asserted-by":"crossref","first-page":"129","DOI":"10.1177\/135050840071007","article-title":"The \u2018bureaucratization\u2019 of professional roles: The case of clinical directors in UK hospitals","volume":"7","author":"Kitchener","year":"2000","journal-title":"Organization"},{"key":"10.1016\/j.aos.2019.03.002_bib65","doi-asserted-by":"crossref","first-page":"1397","DOI":"10.1111\/j.1911-3846.2011.01124.x","article-title":"The use of collaborative inter-firm contracts in the presence of task and demand uncertainty","volume":"28","author":"Krishnan","year":"2011","journal-title":"Contemporary Accounting Research"},{"issue":"6","key":"10.1016\/j.aos.2019.03.002_bib66","doi-asserted-by":"crossref","first-page":"579","DOI":"10.1002\/(SICI)1097-0266(199806)19:6<579::AID-SMJ959>3.0.CO;2-8","article-title":"The design of coordination and control mechanisms for managing joint venture-parent relationships","volume":"19","author":"Kumar","year":"1998","journal-title":"Strategic Management Journal"},{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib67","doi-asserted-by":"crossref","first-page":"327","DOI":"10.1016\/S0361-3682(02)00069-7","article-title":"A\u00a0hybrid profession\u2014the acquisition of management accounting expertise by medical professionals","volume":"29","author":"Kurunm\u00e4ki","year":"2004","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib68","doi-asserted-by":"crossref","first-page":"87","DOI":"10.1111\/j.0267-4424.2006.00394.x","article-title":"Modernising government: The calculating self, hybridisation and performance measurement","volume":"22","author":"Kurunm\u00e4ki","year":"2006","journal-title":"Financial Accountability and Management"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib69","doi-asserted-by":"crossref","first-page":"220","DOI":"10.1016\/j.mar.2010.08.004","article-title":"Regulatory hybrids: Partnerships, budgeting and modernising government","volume":"22","author":"Kurunm\u00e4ki","year":"2011","journal-title":"Management Accounting Research"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib70","doi-asserted-by":"crossref","first-page":"207","DOI":"10.1016\/S0361-3682(95)00040-2","article-title":"Management control systems and strategy: A critical review","volume":"22","author":"Langfield-Smith","year":"1997","journal-title":"Accounting, Organizations and Society"},{"key":"10.1016\/j.aos.2019.03.002_bib71","series-title":"Handbook of management accounting research","first-page":"753","article-title":"A\u00a0review of quantitative research in management control systems and strategy","author":"Langfield-Smith","year":"2007"},{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib72","doi-asserted-by":"crossref","first-page":"281","DOI":"10.1016\/S1044-5005(03)00046-5","article-title":"Management control systems and trust in outsourcing relationships","volume":"14","author":"Langfield-Smith","year":"2003","journal-title":"Management Accounting Research"},{"key":"10.1016\/j.aos.2019.03.002_bib73","doi-asserted-by":"crossref","first-page":"335","DOI":"10.2307\/25148682","article-title":"The emergence of boundary spanning competence in practice: Implications for implementation and use of information systems","author":"Levina","year":"2005","journal-title":"MIS Quarterly"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib74","doi-asserted-by":"crossref","first-page":"695","DOI":"10.5465\/amj.2005.17843946","article-title":"How important are shared perceptions of procedural justice in cooperative alliances?","volume":"48","author":"Luo","year":"2005","journal-title":"Academy of Management Journal"},{"key":"10.1016\/j.aos.2019.03.002_bib75","series-title":"Evaluation of the Australian cotton industry BMP program","first-page":"1","author":"Macarthur Agribusiness","year":"2004"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib76","doi-asserted-by":"crossref","first-page":"287","DOI":"10.1016\/j.mar.2008.09.003","article-title":"Management control systems as a package\u2014opportunities, challenges and research directions","volume":"19","author":"Malmi","year":"2008","journal-title":"Management Accounting Research"},{"year":"2005","series-title":"Fragmenting work: Blurring organizational boundaries and disordering hierarchies","key":"10.1016\/j.aos.2019.03.002_bib77"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib78","doi-asserted-by":"crossref","first-page":"911","DOI":"10.1177\/0149206309353945","article-title":"Team boundary spanning: A multilevel review of past research and proposals for the future","volume":"36","author":"Marrone","year":"2010","journal-title":"Journal of Management"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib79","doi-asserted-by":"crossref","first-page":"163","DOI":"10.1177\/0163443704039497","article-title":"The effects of piracy upon the music industry: A case study of bootlegging","volume":"26","author":"Marshall","year":"2004","journal-title":"Media, Culture & Society"},{"year":"1996","series-title":"Cottoning on: Stories of Australian cotton-growing","author":"McHugh","key":"10.1016\/j.aos.2019.03.002_bib80"},{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib81","doi-asserted-by":"crossref","first-page":"345","DOI":"10.1628\/0932456041960605","article-title":"The economics of hybrid organizations","volume":"160","author":"M\u00e9nard","year":"2004","journal-title":"Journal of Institutional and Theoretical Economics"},{"year":"2012","series-title":"Management control systems: Performance measurement, evaluation and incentives","author":"Merchant","key":"10.1016\/j.aos.2019.03.002_bib82"},{"key":"10.1016\/j.aos.2019.03.002_bib83","doi-asserted-by":"crossref","first-page":"103","DOI":"10.1016\/j.mar.2015.09.001","article-title":"Does industry matter? How industry context shapes management accounting practice","volume":"31","author":"Messner","year":"2016","journal-title":"Management Accounting Research"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib84","doi-asserted-by":"crossref","first-page":"143","DOI":"10.1108\/14777261211230817","article-title":"Social enterprise in health organisation and management: Hybridity or homogeneity?","volume":"26","author":"Millar","year":"2012","journal-title":"Journal of Health, Organisation and Management"},{"issue":"7","key":"10.1016\/j.aos.2019.03.002_bib85","doi-asserted-by":"crossref","first-page":"942","DOI":"10.1016\/j.aos.2007.02.005","article-title":"Accounting, hybrids and the management of risk","volume":"33","author":"Miller","year":"2008","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib86","doi-asserted-by":"crossref","first-page":"87","DOI":"10.1111\/j.1745-6622.2005.00035.x","article-title":"Managing operational flexibility in investment decisions: The case of Intel","volume":"17","author":"Miller","year":"2005","journal-title":"The Journal of Applied Corporate Finance"},{"key":"10.1016\/j.aos.2019.03.002_bib87","doi-asserted-by":"crossref","DOI":"10.1093\/oso\/9780199283231.003.0008","article-title":"Capital budgeting, coordination, and strategy: A field study of interfirm and intrafirm mechanisms","volume":"151","author":"Miller","year":"2005","journal-title":"Controlling Strategy"},{"issue":"7","key":"10.1016\/j.aos.2019.03.002_bib88","doi-asserted-by":"crossref","first-page":"701","DOI":"10.1016\/j.aos.2007.02.003","article-title":"Mediating instruments and making markets: Capital budgeting, science and the economy","volume":"32","author":"Miller","year":"2007","journal-title":"Accounting, Organizations and Society"},{"issue":"5","key":"10.1016\/j.aos.2019.03.002_bib89","doi-asserted-by":"crossref","first-page":"419","DOI":"10.1016\/S0019-8501(03)00015-4","article-title":"Management of hybrid organisations: A case study in retailing","volume":"32","author":"Mitronen","year":"2003","journal-title":"Industrial Marketing Management"},{"year":"2000","series-title":"Social research method","author":"Neuman","key":"10.1016\/j.aos.2019.03.002_bib90"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib91","doi-asserted-by":"crossref","first-page":"61","DOI":"10.1509\/jmkg.66.2.61.18474","article-title":"Role stress and effectiveness in horizontal alliances","volume":"66","author":"Nygaard","year":"2002","journal-title":"Journal of Marketing"},{"volume":"Vol. 124","year":"1965","author":"Olson","key":"10.1016\/j.aos.2019.03.002_bib92"},{"volume":"Vol. 124","year":"2009","author":"Olson","key":"10.1016\/j.aos.2019.03.002_bib93"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib94","first-page":"232","article-title":"\u2018Hybrids\u2019\u2013a critical force in the application of information technology in the nineties","volume":"5","author":"Palmer","year":"1990","journal-title":"Journal of Information Technology"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib95","doi-asserted-by":"crossref","first-page":"99","DOI":"10.1177\/0018726707075285","article-title":"Strategizing in the multi-business firm: Strategy teams at multiple levels and over time","volume":"60","author":"Paroutis","year":"2007","journal-title":"Human Relations"},{"year":"2002","series-title":"Qualitative research and evaluation methods","author":"Patton","key":"10.1016\/j.aos.2019.03.002_bib96"},{"year":"1978","series-title":"The external control of organizations: A resource dependence perspective","author":"Pfeffer","key":"10.1016\/j.aos.2019.03.002_bib97"},{"year":"1984","series-title":"The second industrial divide: Possibilities for prosperity","author":"Piore","key":"10.1016\/j.aos.2019.03.002_bib98"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib99","doi-asserted-by":"crossref","first-page":"341","DOI":"10.1080\/09638180802681529","article-title":"The multiplicity of controls and the making of innovation","volume":"18","author":"Revellino","year":"2009","journal-title":"European Accounting Review"},{"issue":"6","key":"10.1016\/j.aos.2019.03.002_bib100","doi-asserted-by":"crossref","first-page":"1252","DOI":"10.5465\/amj.2006.23478720","article-title":"Boundary spanners' identification, intergroup contact, and effective intergroup relations","volume":"49","author":"Richter","year":"2006","journal-title":"Academy of Management Journal"},{"year":"1995","series-title":"Levers of control: How managers use interactive control systems to drive strategic renewal","author":"Simons","key":"10.1016\/j.aos.2019.03.002_bib101"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib102","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1509\/jmkg.72.1.001","article-title":"Preventing digital music piracy: The carrot or the stick?","volume":"72","author":"Sinha","year":"2008","journal-title":"Journal of Marketing"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib103","doi-asserted-by":"crossref","first-page":"569","DOI":"10.1016\/S0149-2063(03)00025-4","article-title":"The impact of perceived organizational support on the relationship between boundary spanner role stress and work outcomes","volume":"29","author":"Stamper","year":"2003","journal-title":"Journal of Management"},{"year":"1997","series-title":"Theory of accounting and control","author":"Sunder","key":"10.1016\/j.aos.2019.03.002_bib104"},{"key":"10.1016\/j.aos.2019.03.002_bib105","doi-asserted-by":"crossref","first-page":"1507","DOI":"10.1002\/smj.2384","article-title":"Ecological uncertainty, adaptation, and mitigation in the US ski resort industry: Managing resource dependence and institutional pressures","volume":"37","author":"Tashman","year":"2016","journal-title":"Strategic Management Journal"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib106","doi-asserted-by":"crossref","first-page":"31","DOI":"10.1080\/13601440500099985","article-title":"Academic development as institutional leadership: An interplay of person, role, strategy, and institution","volume":"10","author":"Taylor","year":"2005","journal-title":"International Journal for Academic Development"},{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib107","doi-asserted-by":"crossref","first-page":"353","DOI":"10.1111\/j.1468-0408.2009.00481.x","article-title":"Exploring the ambiguity of hybrid organisations: A stakeholder approach","volume":"25","author":"Thomasson","year":"2009","journal-title":"Financial Accountability and Management"},{"key":"10.1016\/j.aos.2019.03.002_bib108","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/2392808","article-title":"Institutional environments and resource dependence: Sources of administrative structure in institutions of higher education","author":"Tolbert","year":"1985","journal-title":"Administrative Science Quarterly"},{"issue":"4","key":"10.1016\/j.aos.2019.03.002_bib109","doi-asserted-by":"crossref","first-page":"309","DOI":"10.1080\/1389224X.2014.928224","article-title":"Agri-environmental resource management by large-scale collective action: Determining KEY success factors","volume":"21","author":"Uetake","year":"2015","journal-title":"The Journal of Agricultural Education and Extension"},{"year":"2004","series-title":"Toward a social capital theory of cooperative organisation","author":"Valentinov","key":"10.1016\/j.aos.2019.03.002_bib110"},{"issue":"6","key":"10.1016\/j.aos.2019.03.002_bib111","doi-asserted-by":"crossref","first-page":"689","DOI":"10.1016\/S0263-2373(02)00118-4","article-title":"Dealing with piracy: Intellectual asset management in music and software","volume":"20","author":"Van Wijk","year":"2002","journal-title":"European Management Journal"},{"issue":"1","key":"10.1016\/j.aos.2019.03.002_bib112","doi-asserted-by":"crossref","first-page":"51","DOI":"10.1016\/S0361-3682(99)00021-5","article-title":"Management control of interfirm transactional relationships: The case of industrial renovation and maintenance","volume":"25","author":"Van der Meer-Kooistra","year":"2000","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib113","doi-asserted-by":"crossref","first-page":"267","DOI":"10.1016\/j.aos.2008.04.002","article-title":"Accounting for control and trust building in inter-firm transactional relationships","volume":"34","author":"Vosselman","year":"2009","journal-title":"Accounting, Organizations and Society"},{"issue":"5\u20136","key":"10.1016\/j.aos.2019.03.002_bib114","doi-asserted-by":"crossref","first-page":"507","DOI":"10.1016\/S0361-3682(97)00030-5","article-title":"Firms, institutions and management control: The comparative analysis of coordination and control systems","volume":"24","author":"Whitley","year":"1999","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib115","doi-asserted-by":"crossref","first-page":"233","DOI":"10.1086\/466942","article-title":"Transaction-cost economics: The governance of contractual relations","volume":"22","author":"Williamson","year":"1979","journal-title":"The Journal of Law and Economics"},{"issue":"2","key":"10.1016\/j.aos.2019.03.002_bib116","doi-asserted-by":"crossref","first-page":"269","DOI":"10.2307\/2393356","article-title":"Comparative economic organization: The analysis of discrete structural alternatives","volume":"36","author":"Williamson","year":"1991","journal-title":"Administrative Science Quarterly"},{"issue":"3","key":"10.1016\/j.aos.2019.03.002_bib117","doi-asserted-by":"crossref","first-page":"171","DOI":"10.1257\/089533002760278776","article-title":"The theory of the firm as governance structure: From choice to contract","volume":"16","author":"Williamson","year":"2002","journal-title":"The Journal of Economic Perspectives"},{"key":"10.1016\/j.aos.2019.03.002_bib118","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1016\/j.mar.2017.09.001","article-title":"How an industry standard may enhance the mediating capacity of calculations: Cost of ownership in the semiconductor industry","volume":"39","author":"Wouters","year":"2018","journal-title":"Management Accounting Research"},{"year":"2003","series-title":"Case study research: Design and methods","author":"Yin","key":"10.1016\/j.aos.2019.03.002_bib119"}],"container-title":["Accounting, Organizations and Society"],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368219300212?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S0361368219300212?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2025,10,6]],"date-time":"2025-10-06T19:16:37Z","timestamp":1759778197000},"score":0.0,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S0361368219300212"}},"issued":{"date-parts":[[2019,8]]},"references-count":119,"alternative-id":["S0361368219300212"],"URL":"https:\/\/doi.org\/10.1016\/j.aos.2019.03.002","ISSN":["0361-3682"],"issn-type":[{"type":"print","value":"0361-3682"}],"published":{"date-parts":[[2019,8]]},"assertion":[{"value":"Elsevier","name":"publisher","label":"This article is maintained by"},{"value":"Managing systemic uncertainty: The role of industry-level management controls and hybrids","name":"articletitle","label":"Article Title"},{"value":"Accounting, Organizations and Society","name":"journaltitle","label":"Journal Title"},{"value":"https:\/\/doi.org\/10.1016\/j.aos.2019.03.002","name":"articlelink","label":"CrossRef DOI link to publisher maintained version"},{"value":"article","name":"content_type","label":"Content Type"},{"value":"\u00a9 2019 Published by Elsevier Ltd.","name":"copyright","label":"Copyright"}],"article-number":"101049"}],"items-per-page":20,"query":{"start-index":0,"search-terms":null}}}