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Field Studies Articles & Books |
Abernethy, M. A., A. M. Millis, P. Brownell and P. Carter. 2001. Product diversity and costing system design choice: Field study evidence. Management Accounting Research (September): 261-279.
Ahrens, T. 1997. Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society 22(7): 617-637.
Ahrens, T. 1999. Contrasting Involvements: A Study of Management Accounting Practices (Management, Organizations and Society). Gordon & Breach Science Publishers.
Ahrens, T. and C. S. Chapman. 2006. Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society 31(8): 819-841.
Ahrens, T. and J. F. Dent. 1998. Accounting and organizations: Realizing the richness of field research. Journal of Management Accounting Research (10): 1-39. (Summary).
Ahrens, T. and M. Mollona. 2007. Organisational control as cultural practice - A shop floor ethnography of a Sheffield steel mill. Accounting, Organizations and Society 32(4-5): 305-331.
Akers, M. D. and G. Porter. 1995. Strategic planning at five world-class companies. Management Accounting (July): 24-31. (Field study).
Andersen, I., P. Karnoe and F. Borum. 1999. On the Art of Doing Field Studies: An Experience-Based Research Methodology (Copenhagen Studies in Economics and Management). Handelshojskolens Forlag.
Anderson, S. W., J. W. Hesford and S. M. Young. 2002. Factors influencing the performance of activity based costing teams: A field study of ABC model development time in the automobile industry. Accounting, Organizations and Society 27(3): 195-211. (Summary).
Andon, P., J. Baxter and W. F. Chua. 2007. Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research (June): 273-308.
Atkinson, A. A. and W. Shaffir. 1998. Standards for field research in management accounting. Journal of Management Accounting Research (10): 41-68. (Summary).
Banker, R. D. and S. M. Datar. 1987. Accounting for labor productivity in manufacturing operations: An application. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 169-203.
Banker, R. D., S. Devaraj, R. G. Schroeder and K. K. Sinha. 2002. Performance impact of the elimination of direct labor variance reporting: A field study. Journal of Accounting Research (September): 1013-1036. (JSTOR link).
Banker, R. D., S. Lee and G. Potter. 1996. A field study of the impact of a performance-based incentive plan. Journal of Accounting and Economics (April): 195-226.
Banker, R. D., S. M. Datar, S. Kekre and T. Mukhopadbyay. 1990. Costs of product and process complexity. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 9: 269-290.
Baxter, J. A. and W. F. Chua. 1998. Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research (10): 69-87.
Birnberg, J. G. and C. Snodgrass. 1988. Culture and control: A field study. Accounting, Organizations and Society 13(5): 447-464.
Bouchard, T. J. 1976. Field research methods: interviewing, questionnaires, participant observation, unobtrusive measures. Handbook of Industrial and Organizational Psychology. Edited by M. D. Dunnette. Rand-McNally College Publishing Company, Chicago: 363-414.
Briers, M. and W. F. Chua. 2001. The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society 26(3): 237-269.
Brownell, P. 1982. A field study examination of budgetary participation and locus of control. The Accounting Review (October): 766-777. (JSTOR link).
Bruns, W. J. Jr. 1987. A field study of an attempt to change an embedded cost accounting system. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 97-118.
Bruns, W. J. Jr. and R. S. Kaplan, editors. 1987. Accounting and Management Field Study Perspectives. Boston: Harvard Business School Press.
Bruns, W., and S. McKinnon. 1993. Information and managers: A field study. Journal of Management Accounting Research (5): 84-108. (Summary).
Buchanan, D., et. al. 1988. Getting in, getting on, getting out, and getting back. In Doing Research in Organizations. Edited by A. Bryman. Routledge: 53-67.
Caplan, E. H. 1968. Behavioral assumptions of management accounting - Report of a field study. The Accounting Review (April): 342-362. (JSTOR link).
Chan, S. H. and S. Wright. 2007. Feasibility of more frequent reporting: A field study informed survey of in-company accounting and IT. Professionals. Journal of Information Systems (Fall): 101-115.
Collier, P. and A. Gregory. 1995. Investment appraisal in service industries: A field study analysis of the U.K. hotels sector. Management Accounting Research (March): 33-57.
Collier, P. M. 2001. The power of accounting: A field study of local financial management in a police force. Management Accounting Research (December): 465-486.
Cook, T. D. and D. T. Campbell. 1979. Quasi-Experimentation: Design and Analysis for Field Settings. Boston: Houghton Mifflin.
Cooper, R. and P. B. B. Turney. 1990. Internally focused activity-based cost systems. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 10: 291-305.
Cooper, R. and R. S. Kaplan. 1987. How cost accounting systematically distorts product costs. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 204-228.
Corey, E. R. 1990. MBA Field Studies: A Guide for Students and Faculty. Harvard Business School Press.
Covaleski, M. A. and M. W. Dirsmith. 1988. The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations, and Society 13(1): 1-24.
Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35.
Chew, D. H. 1997. Studies in International Corporate Finance and Governance Systems: A Comparison of the U.S., Japan, and Europe. Oxford University Press.
Chua, W. F. 1994. Issues in substantive areas of research: Field research in accounting. In Review Methods in Accounting: Issues and Debates, edited by A. J. Richardson. CGA Research Monograph Number 25. Vancouver, B.C.: CGA Canada.
Chua, W. F. 1996. Issues in substantive areas of research: Field research in accounting. In Research Methods in Accounting: Issues and Debates. Edited by A. Richardson, 209-228. Vancouver, B.C.: CGA-Canada Research Foundation.
Dekker, H. C. 2003. Value chain analysis in interfirm relationships: A field study. Management Accounting Research (March): 1-23.
Dent, J. F. 1987. Tension in the design of formal control systems: A field study in a computer company. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 119-145.
Diamond, R. M. 2002. Field Guide to Academic Leadership (Jossey Bass Higher and Adult Education Series). Jossey-Bass.
Dopuch, N. and M. Gupta. 1994. Economic effects of production changes: Accounting implications. Journal of Management Accounting Research (6): 1- 23.
Ferreira, L., and K. Merchant. 1992. Field research in management accounting and control: A review and evaluation. Accounting, Auditing and Accountability Journal (5): 3-34.
Fischer, M. J. 1996. "Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study. Accounting, Organizations and Society 21(2-3): 219-242.
Flamholtz, E. and E. Cook. 1978. Connotative meaning and its role in accounting change: A field study. Accounting, Organizations and Society 3(2): 115-139.
Flamholtz, E. G. 1972. Assessing the validity of a theory of human resource value: A field study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 241-266. (JSTOR link).
Foster, G. and M. Gupta. 1990. Activity accounting: An electronics industry implementation. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 8: 225-268.
Gauharou, B. 2000. Activity-based costing at DSL Client Services. Management Accounting Quarterly (Summer): 4-11.
Ghosh, D. and R. Lusch. 2000. Outcome effect, controllability and performance evaluation of managers: Some field evidence from multi-outlet businesses. Accounting Organizations and Society 25(4&5): 411-425.
Glaser, B. G. and A. L. Strauss. 1967. The Discovery of Grounded Theory. Chicago, IL: Aldine.
Gosse, D. I. 1993. Cost accounting’s role in computer-integrated manufacturing: An empirical field study. Journal of Management Accounting Research (5): 159-179.
Gundry, L. K. and A. Buckho. 1996. Field Casework : Methods for Consulting to Small and Startup Businesses (Entrepreneurship & the Management of Growing Enterprises). Sage Publications.
Gupta, M. 1993. Heterogeneity issues in aggregated costing systems. Journal of Management Accounting Research (5): 180-212.
Hammond, S. A. and C. Royal. Editors. 2001. Lessons From the Field: Applying Appreciative Inquiry (Revised Edition). Thin Book Publishing Company.
Hertenstein, J. H. 1987. Management control system change: The adoption of inflation accounting. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 17-48.
Ittner, C. D. and D. F. Larcker. 1997. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society 22(3-4): 293-314. (Note).
Johnson, H. T. 1987. Organizational design versus strategic information procedures for managing corporate overhead cost: Weyerhaeuser Company. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 49-72.
Jones, T. C., W. L. Currie and D. Dugdale. 1993. Accounting and technology in Britain and Japan: Learning from field research. Management Accounting Research (June): 109-137.
Jonsson, S. 1998. Relate management accounting research to managerial work! Accounting, Organizations and Society 23(4): 411-434. (Summary).
Jonsson, S. and N. B. Macintosh. 1997. CATS, RATS, and EARS: Making the case for ethnographic accounting research. Accounting, Organizations and Society 22(3-4): 367-386. (Summary).
Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (JSTOR link). (Summary).
Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).
Karmarkar, U. S., P. J. Lederer and J. L. Zimmerman. 1990. Choosing manufacturing production control and cost accounting systems. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 12: 353-396.
Keating, P. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research (5): 66-86.
Lanen, W. N. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement. Journal of Management Accounting Research (11): 29-43.
Lange, G., R. M. Hassan, K. Hamilton and M. Jiwanji. 2003. Environmental Accounting in Action: Case Studies from Southern Africa. Edward Elgar Publishing.
Lawrence, C. M. and A. C. Butler. 1995. Legacy costing, fuzzy systems theory, and environmentally conscious manufacturing. Advances in Management Accounting (4): 103-126.
Lillis, A. M. and J. Mundy. 2005. Cross-sectional field studies in management accounting research - Closing the gaps between surveys and case studies. Journal of Management Accounting Research (17): 119-141.
Lofland, J. and L. H. Lofland. 1984. A Guide to Qualitative Observation and Analysis. Second edition. Belmont, CA: Wadsworth Publishing Company.
Mayer, M. W. 1987. The use of relative performance evaluations in organizations. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 295-315.
Maher, M. W. and M. L. Marais. 1998. A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis. Journal of Accounting Research (Spring): 129-142. (JSTOR link).
Maher, M. W., K. V. Ramanathan and R. B. Peterson. 1979. Preference congruence, information accuracy, and employee performance: A field study. Journal of Accounting Research (Autumn): 476-503. (JSTOR link).
Merchant, K. A. 1987. How and why firms disregard the controllability principle. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 316-338.
Merchant, K. A. and J. Manzoni. 1989. The achievability of budget targets in profit centers: A field study. The Accounting Review (July): 539-558. (JSTOR link).
Merchant, K. A. and W. A. Van der Stede. 2006. Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting (18): 117-134.
Merchant, K. A., W. Chow and C. A. Wu. 1995. Measurement, evaluation and reward of profit center managers: A cross-cultural field study. Accounting, Organizations and Society 20(7-8): 619-638.
Milani, K. 1975. The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review (April): 274-284. (JSTOR link).
Miller, P. and T. O'Leary. 1997. Capital budgeting practices and complementarity relations in the transition to modern manufacture: A field-based analysis. Journal of Accounting Research (Autumn): 257-271. (JSTOR link).
Naples, N. A. and K. Bojar. Editors. 2002. Teaching Feminist Activism: Strategies from the Field. Routledge.
Ngwenyama, O., L. D. Introna, M. D. Myers and J. I. Degross. 1999. New Information Technologies in Organizational Processes Mbk: Field Studies and Theoretical Reflections on the Future of Work :Ifip ... tional Federation for Information Processing). Kluwer Academic Publishers.
Ogan, P. 1976. Application of a human resource value model: A field study. Accounting, Organizations and Society 1(2 & 3): 195-217.
Palepu, K. 1987. The anatomy of an accounting change. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 73-94.
Patell, J. M. 1987. Adapting a cost accounting system to just-in-time manufacturing: The Hewlett-Packard Personal Office Computer Division. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 229-267. (Summary).
Petro, T. and K. Milani. 2000. Northrop Grumman’s four-tier approach to earning value. Management Accounting Quarterly (Summer): 40-48.
Pincus, K. V. 1997. Discussion of educating for accounting expertise: A field study. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 63-74. (JSTOR link).
Revsine, L. 1971. Discussion of accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 66-73. (JSTOR link).
Roslender, R. and S. J. Hart. 2003. In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research (September): 255-279.
Schreuder, H. 1987. Organization, information, and people: A participant observation of a MIS-carriage. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 146-165.
Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary).
Shank, J. K., and V. Govindarajan. 1988. Transaction-based costing for the complex product line: A field study. Journal of Cost Management (Summer): 31-38.
Shank, J. K. and V. Govindarajan. 1992. Strategic cost management: The value chain perspective. Journal of Management Accounting Research (4): 179-197.
Simons, R. 1987. Planning, control, and uncertainty: A process view. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 339-362.
Smith, C. H. and R. A. Lanier. 1970. The audit of management: Report on a field study. Management Accounting (June): 24-26, 46.
Stone, D. N. and M. K. Shelley. 1997. Educating for accounting expertise: A field study. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 35-61. (JSTOR link).
Storey, R. K. 1971. Discussion of accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 74-78. (JSTOR link).
Swenson, D. 1995. The benefits of activity-based cost management to the manufacturing industry. Journal of Management Accounting Research (7): 167-180. (Findings based on ten field visits and 50 telephone interviews of 25 manufacturing firms that used ABC).
Taylor, R. L. and W. D. Wilsted. 1974. Capturing judgment policies: A field study of performance appraisal. The Academy of Management Journal 17(3): 440-449. (JSTOR link).
Thomas, M. 2001. The Multree Homes transfer pricing evolution. Management Accounting Quarterly (Spring): 4-13.
Tongtharadol, V., J. H. Reneau and S. G. West. 1991. Factors influencing supervisor's responses to subordinate's poor performance: An attributional analysis. Journal of Management Accounting Research (3): 194-212. (Summary).
Trewin, J. 1988. The need and opportunity for field-based research in accounting information systems. Journal of Information Systems (Fall): 104-118.
Uecker, W. C., A. P. Brief; W. R. Kinney, Jr. 1981. Perception of the internal and external auditor as a deterrent to corporate irregularities. The Accounting Review (July): 465-478. (JSTOR link).
Van Veen-Dirks, P. 2006. Complementary choices and management control: Field research in a flexible production environment. Management Accounting Research (March): 72-105.
Weisenfeld, L. W. and L. N. Killough. 1992. A review and extension of using performance reports: A field study based on path-goal theory. Journal of Management Accounting Research (4): 209-225. (Summary).
Weisenfeld, L. W. and L. N. Killough. 1994. Applying field research to behavioral issues in management accounting: A suggested research design framework. Advances In Management Accounting (3): 25-54.
West, T. D., E. A. Balas and D. A. West. 1998. Health care policy and treatment costing systems: A field study. Advances in Management Accounting (6): 163-193.
Wiersma, E. 2008. An exploratory study of relative and incremental information content of two nonfinancial performance measures: Field study evidence on absence frequency and on-time delivery. Accounting, Organizations and Society 33(2-3): 249-265.
Willman, P., M. Fenton-O'Creevy, N. Nicholson and E. Soane. 2002. Traders, managers and loss aversion in investment banking: A field study. Accounting, Organizations and Society 27(1-2): 85-98.
Wisner, P. S. 2001. The impact of work teams on
performance: A quasi-experimental field study. Advances in Management
Accounting (10):
Yin, R. K. 1994. Case Study Research: Design and Methods. Applied Social Research Methods Series, (5) 2nd edition. Beverly Hills: Sage.
Young, S. M. 1999. Field research methods in management accounting. Accounting Horizons (March): 76-84.
Young, M. and F. Selto. 1993. Explaining cross-sectional workgroup performance differences in a JIT facility: A critical appraisal of a field based study. Journal of Management Accounting Research (5): 300-326. (Summary).
Zeller, T. L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30. (Summary).
Zimmerman, J. L. 1987. Accounting, incentives, and the lot-sizing decision: A field study. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 268-292.
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