Organization Structure and Restructure
Bibliography A-L

A-L  |  M-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Organization Structure & Restructure Main | Mergers Main Page

Abernethy, M. A. and E. Vagnoni. 2004. Power, organization design and managerial behavior. Accounting, Organizations and Society 29(3-4): 207-225.

Abramson, M. A. and P. R. Lawrence. 2001. Transforming Organizations (The Pricewaterhousecoopers Endowment Series on the Business of Government). Rowman & Littleman.

Ackoff, R. L. 1994. The Democratic Corporation: A Radical Prescription for Recreating Corporate America and Rediscovering Success. Oxford University Press, USA.

Adler, F. P. 1960. Relationships between organization size and efficiency. Management Science (October): 80-84.

Adler, P. S. and B. Borys. 1996. Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly 41(1): 61-89.

Adut, D., W. H. Cready and T. J. Lopez. 2003. Restructuring charges and CEO cash compensation: A reexamination. The Accounting Review (January): 169-192.

Afuah, A. 2001. Dynamic boundaries of the firm: Are firms better off being vertically integrated in the face of a technological change? The Academy of Management Journal 44(6): 1211-1228.

Agarwal, R., M. Sarkar and R. Echambadi. 2002. The conditioning effect of time on firm survival: An industry life cycle approach. The Academy of Management Journal 45(5): 971-994.

Ahuja, G. 2000. Collaboration networks, structural holes, and innovation: A longitudinal study. Administrative Science Quarterly 45(3): 425-455.

Aïd, R., G. Chemla, A. Porchet and N. Touzi. 2011. Heging and vertical integration in electricity markets. Management Science (August): 1438-1452.

Aiken, M., S. B. Bacharach and J. L. French. 1980. Organizational structure, work process, and proposal making in administrative bureaucracies. The Academy of Management Journal 23(4): 631-652.

Albaum, G. 1964. Horizontal information flow: An exploratory study. The Academy of Management Journal 7(1): 21-33.

Aldrich, H. E. 1972. Technology and organizational structure: A reexamination of the findings of the Aston group. Administrative Science Quarterly 17(1): 26-43.

Alexander, E. R. 1979. The design of alternatives in organizational contexts: A pilot study. Administrative Science Quarterly 24(3): 382-404.

Alexander, J. W. and W. A. Randolph. 1985. The fit between technology and structure as a predictor of performance in nursing subunits. The Academy of Management Journal 28(4): 844-859.

Allee, K. D., B. A. Badertscher and T. L. Yohn. 2020. Private versus public corporate ownership: Implications for future changes in profitability. Journal of Management Accounting Research 32(2): 27-55.

Allen, S. A. 1979. Understanding reorganizations of divisionalized companies. The Academy of Management Journal 22(4): 641-671.

Allmendinger, G. and R. Lombreglia. 2005. Four strategies for the age of smart services. Harvard Business Review (October): 131-145. (Four basic business models for companies that embrace smart services: The embedded innovator, the solutionist, the aggregator, and the synergist).

Amburgey, T. L. and T. Dacin. 1994. As the left foot follows the right? The dynamics of strategic and structural change. The Academy of Management Journal 37(6): 1427-1452.

Amit, R. and C. Zott. 2012. Creating value through business model innovation. MIT Sloan Management Review (Spring): 41-49.

Anctil, R. M. 1995. Discussion of divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent. Journal of Accounting Research (Studies on Managerial Accounting): 95-100.

Andre, P., A. Filip and R. Moldovan. 2019. Diversified firms and analyst earnings forecasts: The role of management guidance at the segment level. Journal of International Accounting Research 18(3): 1-38.

Ansoff, H. I. 1958. A model for diversification. Management Science (July): 392-414.

Aobdia, D., J. Caskey and N. B. Ozel. 2014. Inter-industry network structure and the cross-predictability of earnings and stock returns. Review of Accounting Studies 19(3): 1191-1224.

Aoki, K. and T. T. Lennerfors. 2013. The new improved keiretsu. Harvard Business Review (September): 109-113.

Archer, S. and D. Otley. 1991. Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd. Management Accounting Research (December): 263-303.

Armour, H. O. and D. J. Teece. 1978. Organizational structure and economic performance: A test of the multidivisional hypothesis. Bell Journal of Economics (Spring): 106-122.

Arunachalam, V. 2004. Electronic data interchange: An evaluation of alternative organizational forms. Accounting, Organizations and Society 29(3-4): 227-241.

Arzac, E. R. 2004. Valuation for Mergers, Buyouts, and Restructuring (Wiley Finance). Wiley.

Ashkanas, R., D. Ulrich, T. Jick and S. Kerr. 2002. The Boundaryless Organization: Breaking the Chains of Organization Structure, Revised and Updated. Jossey-Bass.

Athanassiades, J. C. 1973. The distortion of upward communication in hierarchical organizations. The Academy of Management Journal 16(2): 207-226.

Audia, P. G., J. H. Freeman and P. D. Reynolds. 2006. Organizational foundings in community context: Instruments manufacturers and their interrelationship with other organizations. Administrative Science Quarterly 51(3): 381-419.

Austin, R. D. and T. Sonne. 2014. The Dandelion principle: Redesigning work for the innovation economy. MIT Sloan Management Review (Summer): 67-72.

Avdeev, V. and E. C. Ekmekjian. 2012. The need for hybrid businesses: Examining low-profit limited liability companies and benefit corporations. The CPA Journal (August): 48-53.

Aversa, P., S. Haefliger, D. Giuliana Reza. 2017. Building a winning business model portfolio: Many companies today are operating several business models at once. But despite the potential that business model diversification has for generating growth and profit, executives need to carefully assess the strategic contributions of each element of their business model portfolio. MIT Sloan Management Review (Summer): 49-54.

Bacharach, S. B. and M. Aiken. 1976. Structural and process constraints on influence in organizations: A level-specific analysis. Administrative Science Quarterly 21(4): 623-642.

Bae, J. and M. Gargiulo. 2004. Partner substitutability, alliance network structure, and firm profitability in the telecommunications industry. The Academy of Management Journal 47(6): 843-859.

Bahnson, P. R., B. P. McAllister and P. B. W. Miller. 2008. Noncontrolling interest: Much more than a name change. Journal of Accountancy (November): 46-53.

Baiman, S., D. F. Larcker and M. V. Rajan. 1995. Organizational design for business units. Journal of Accounting Research (Autumn): 205-229.

Baker, D. D. and J. B. Cullen. 1993. Administrative reorganization and configurational context: The contingent effects of age, size, and change in size. The Academy of Management Journal 36(6): 1251-1277.

Balasubramanian, N. 2011. New plant venture performance differences among incumbent, diversifying, and entrepreneurial firms: The impact of industry learning intensity. Management Science (March): 549-565.

Baligh, H. H. 2011. Organization Structures: Theory and Design, Analysis and Prescription. Springer.

Baligh, H. H. and L. E. Richartz. 1964. An analysis of vertical market structures. Management Science (July): 667-689.

Balogun, J. and G. Johnson. 2004. Organizational restructuring and middle manager sensemaking. The Academy of Management Journal 47(4): 523-549.

Bamford, J., D. Ernst and D. G. Fubini. 2004. Launching a world-class joint venture. Harvard Business Review (February): 90-100.

Barley, S. R. 1986. Technology as an occasion for structuring: Evidence from observations of CT scanners and the social order of radiology departments. Administrative Science Quarterly 31(1): 78-108.

Barley, S. R. 1990. The alignment of technology and structure through roles and networks. Administrative Science Quarterly 35(1): 61-103.

Bartunek, J. M. 1984. Changing interpretive schemes and organizational restructuring: The example of a religious order. Administrative Science Quarterly 29(3): 355-372.

Baum, J. A. C. and C. Oliver. 1991. Errata: Institutional linkages and organizational mortality. Administrative Science Quarterly 36(3): 489.

Baum, J. A. C. and C. Oliver. 1991. Institutional linkages and organizational mortality. Administrative Science Quarterly 36(2): 187-218.

Baum, J. A. C. and H. J. Korn. 1996. Competitive dynamics of interfirm rivalry. The Academy of Management Journal 39(2): 255-291.

Baysinger, B. and R. E. Hoskisson. 1989. Diversification strategy and R&D intensity in multiproduct firms. The Academy of Management Journal 32(2): 310-332.

Baysinger, B. D., R. D. Kosnik and T. A. Turk. 1991. Effects of board and ownership structure on corporate R&D strategy. The Academy of Management Journal 34(1): 205-214.

Becker, S. W. and N. Baloff. 1969. Organization structure and complex problem solving. Administrative Science Quarterly 14(2): 260-271.

Bell, R. R. and G. F. Mascaro. 1972. Interpersonal attraction as a basis of informal organization: Comment and review. The Academy of Management Journal 15(2): 233-236.

Bennett, R. J. 1916. Reorganization through receivership. Journal of Accountancy (May): 354-362.

Bens, D. A. 2002. The determinants of the amount of information disclosed about corporate restructurings. Journal of Accounting Research (March): 1-20.

Benson, J. K. 1975. The interorganizational network as a political economy. Administrative Science Quarterly 20(2): 229-249.

Benson, S. S., P. B. Thomas and E. J. Burton. 2018. The CPA's role in forming benefit corporations: These increasingly common enterprises aim to create value for all stakeholders in socially and environmentally conscious ways. Journal of Accountancy (July): 40-46. (A form of legal structure based on the Model Benefit Corporation Legislation).

Bernstein, E. 2014. The transparency trap. To much openness can be counterproductive. Privacy is just as important to performance. Harvard Business Review (October): 58-66.

Bernstein, E. and B. Waber. 2019. The truth about open offices: There are reasons why they don't produce the desired interactions. Harvard Business Review (November/December): 82-91.

Bertelli, P. 2012. Prada's CEO on staying independent in a consolidating industry. Harvard Business Review (September): 39-42.

Bertomeu, J., A. Beyer and R. A. Dye. 2011. Capital structure, cost of capital, and voluntary disclosures. The Accounting Review (May): 857-886.

Beyer, J. M. and H. M. Trice. 1979. A reexamination of the relations between size and various components of organizational complexity. Administrative Science Quarterly 24(1): 48-64.

Bhalla, V., D. Gandarilla and M. Watkins. 2022. How to make your matrix organization really work: Shifting the reporting structure to a matrix model has its challenges, but leaders can find success by focusing on four key elements. MIT Sloan Management Review (Fall): 1-6.

Bhambri, A. and J. Sonnenfeld. 1988. Organization structure and corporate social performance: A field study in two contrasting industries. The Academy of Management Journal 31(3): 642-662.

Bhimani, A. and K. Langfield-Smith. 2007. Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research (March): 3-31.

Bigler, W. R. Jr. and C. Hsieh. 2016. Improve capital structure decisions using dynamic capabilities strategy. Management Accounting Quarterly (Spring): 10-16.

Birnbaum, P. H. and G. Y. Y. Wong. 1985. Organizational structure of multinational banks in Hong Kong from a culture-free perspective. Administrative Science Quarterly 30(2): 262-277.

Birnberg, J. G., L. Turopolec and S. M. Young. 1983. The organizational context of accounting. Accounting, Organizations and Society 8(2-3): 111-129.

Birnberg, J. G., L. Turopolec and S. M. Young. 1983. Reply to J. Buckley. Accounting, Organizations and Society 8(2-3): 137-138.

Blank, S. 2013. Why the lean start-up changes everything. Harvard Business Review (May): 63-72.

Blankenship, L. V. and R. E. Miles. 1968. Organizational structure and managerial decision behavior. Administrative Science Quarterly 13(1): 106-120.

Blau, J. R. 1996. Organizations as overlapping jurisdictions: Restoring reason in organizational accounts. Administrative Science Quarterly 41(1): 172-179.

Blumenthal, P. L. Jr. 1961. Financial statements as elementary business models. N.A.A. Bulletin (April): 77-84.

Bokman, C. M. 1996. Anatomy of a turnaround. Management Accounting (December): 38-42.

Bonabeau, E. and C. Meyer. 2001. Swarm intelligence: A whole new way to think about business. Harvard Business Review (May): 107-114. (Summary).

Bonacchi, M., A. Marra and P. Zarowin. 2019. Organization structure and earnings quality of private and public firms. Review of Accounting Studies 24(3): 1066-1113.

Bonaccorsi, A., S. Giannangeli and C. Rossi. 2006. Entry strategies under competing standards: Hybrid business models in the open source software industry. Management Science (July): 1085-1098.

Bormann, S. 2020. Strategic priorities and organizational design. Journal of Management Accounting Research 32(3): 7-26.

Borthick, A. F. and G. P. Schneider. 2018. Minimizing cognitive load in representing processes in a business process diagram: Capturing the process and making inferences about it. Issues in Accounting Education (February): 75-88.

Bouquet, C. and J. Birkinshaw. 2008. Weight versus voice: How foreign subsidiaries gain attention from corporate headquarters. The Academy of Management Journal 51(3): 577-601.

Bourgeois, L. J. III, D. W. McAllister and T. R. Mitchell. 1978. The effects of different organizational environments upon decisions about organizational structure. The Academy of Management Journal 21(3): 508-514.

Brass, D. J. 1981. Structural relationships, job characteristics, and worker satisfaction and performance. Administrative Science Quarterly 26(3): 331-348.

Brass, D. J. and M. E. Burkhardt. 1993. Potential power and power use: An investigation of structure and behavior. The Academy of Management Journal 36(3): 441-470.

Brickley, J. A. and L. D. Van Drunen. 1990. Internal corporate restructuring : An empirical analysis. Journal of Accounting and Economics (January): 251-280.

Bridges, E. M., W. J. Doyle and D. J. Mahan. 1968. Effects of hierarchical differentiation on group productivity, efficiency, and risk taking. Administrative Science Quarterly 13(2): 305-319.

Broom, H. N. 1948. A method of accounting for inter-departmental profits. The Accounting Review (October): 417-420.

Broschak, J. P. 2004. Managers' mobility and market interface: The effect of managers' career mobility on the dissolution of market ties. Administrative Science Quarterly 49(4): 608-640.

Brown, J. L. and R. Schneck. 1979. A structural comparison between Canadian and American industrial organizations. Administrative Science Quarterly 24(1): 24-47. 1979. Erratum: A structural comparison between Canadian and American industrial organizations. Administrative Science Quarterly 24(3): 494.

Brown, J. S. and P. Duguid. 2001. Creativity versus structure: A useful tension. MIT Sloan Management Review (Summer): 93-94.

Bruns, W. J. Jr. and J. H. Waterhouse. 1975. Budgetary control and organization structure. Journal of Accounting Research (Autumn): 177-203.

Brunsson, N. 1994. Politicization and 'company-ization' - On institutional affiliation and confusion in the organizational world. Management Accounting Research (September): 323-335.

Brusoni, S., A. Prencipe and K. Pavitt. 2001. Knowledge specialization, organizational coupling, and the boundaries of the firm: Why do firms know more than they make? Administrative Science Quarterly 46(4): 597-621.

Buckley, J. W. 1983. Comments on "the organizational context of accounting". Accounting, Organizations and Society 8(2-3): 131-135.

Buell, R. W. 2019. Operational transparency: Make your processes visible to customers and your customers visible to employees. Harvard Business Review (March/April): 102-113.

Burleson, H. 1953. Quasi-reorganization. The Accounting Review (January): 12-16.

Burns, L. R. 1989. Matrix management in hospitals: Testing theories of matrix structure and development. Administrative Science Quarterly 34(3): 349-368.

Burt, R. S. 1980. Cooptive corporate actor networks: A reconsideration of interlocking directorates involving American manufacturing. Administrative Science Quarterly 25(4): 557-582.

Burton, R. M., B. Enksen, D. D. Hakonsson and C. C. Snow. 2006. Organization Design: The Evolving State-of-the-Art. Springer.

Bushman, R., Q. Chen, E. Engel and A. Smith. 2004. Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics (June): 167-201.

Bushman, R. M. and A. J. Smith. 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics (December): 237-333.

Cafferata, G. L. 1982. The building of democratic organizations: An embryological metaphor. Administrative Science Quarterly 27(2): 280-303.

Caglio, A. and A. Ditillo. 2008. A review and discussion of management control in inter-firm relationships: Achievements and future directions. Accounting, Organizations and Society 33(7-8): 865-898.

Campbell, D., S. M. Datar and T. Sandino. 2009. Organizational design and control across multiple markets: The case of franchising in the convenience store industry. The Accounting Review (November): 1749-1779.

Caplow, T. 1957. Organizational size. Administrative Science Quarterly 1(4): 484-505.

Cardinal, L. B. and T. C. Opler. 1995. Corporate diversification and innovative efficiency an empirical study. Journal of Accounting and Economics (March-May): 365-381.

Carpenter, H. H. 1971. Formal organizational structural factors and perceived job satisfaction of classroom teachers. Administrative Science Quarterly 16(4): 460-466.

Carpenter, M. A. and J. B. Wade. 2002. Microlevel opportunity structures as determinants of non-CEO executive pay. The Academy of Management Journal 45(6): 1085-1103.

Carzo, R. Jr. 1963. Some effects of organization structure on group effectiveness. Administrative Science Quarterly 7(4): 393-424.

Carzo, R. Jr. and J. N. Yanouzas. 1969. Effects of flat and tall organization structure. Administrative Science Quarterly 14(2): 178-191.

Carzo, R. Jr. and J. N. Yanouzas. 1970. Justification for the Carzo-Yanouzas experiment on flat and tall structures. Administrative Science Quarterly 15(2): 235-240.

Casadesus-Masanell, R. and J. E. Ricart. 2011. How to design a winning business model. Harvard Business Review (January/February): 100-107.

Casadesus-Masanell, R. and J. Tarziján. 2012. When one business model isn't enough. Harvard Business Review (January/February): 132-137.

Casey, C. J., V. E. McGee and C. P. Stickney. 1986. Discriminating between reorganized and liquidated firms in bankruptcy. The Accounting Review (April): 249-262.

Cash, J. I. Jr., M. J. Earl and R. Morrison. 2008. Teaming up to crack innovation and enterprise integration. Harvard Business Review (November): 90-100.

Castellano, J. F., T. M. Keune and L. Zelazny. 2018. The challenge of developing a millennial-friendly work environment. Cost Management (May/June): 29-37.

Cavenagh, T. D. 2000. Business Dispute Resolution: Best Practices in System Design and Case Management. South-Western Educational Publishing.

Chang, S. J. 2003. Ownership structure, expropriation, and performance of group-affiliated companies in Korea. The Academy of Management Journal 46(2): 238-253.

Chang, S. J. and J. Hong. 2000. Economic performance of group-affiliated companies in Korea: Intragroup resource sharing and internal business transactions. The Academy of Management Journal 43(3):429-448.

Charnes, A. and K. O. Kortanek. 1968. On the status of separability and non-separability in decentralization theory. Management Science (October): B12-B14.

Chatman, J. A. and K. A. Jehn. 1994. Assessing the relationship between industry characteristics and organizational culture: How different can you be? The Academy of Management Journal 37(3): 522-553.

Chatterjee, S. 1990. Excess resources, utilization costs, and mode of entry. The Academy of Management Journal 33(4): 780-800.

Chatterjee, S. 1991. Gains in vertical acquisitions and market power: Theory and evidence. The Academy of Management Journal 34(2): 436-448.

Chatterjee, S. and J. D. Blocher. 1992. Measurement of firm diversification: Is it robust? The Academy of Management Journal 35(4): 874-888.

Chen, P. F. and G. Zhang. 2007. Segment profitability, misvaluation, and corporate divestment. The Accounting Review (January): 1-26.

Chen, P. H. and D. E. Stout. 2014. Preview uncovering the intricacies of master limited partnerships: A primer. Management Accounting Quarterly (Winter): 1-13.

Cheney, P. H. and G. W. Dickson. 1982. Organizational characteristics and information systems: An exploratory investigation. The Academy of Management Journal 25(1): 170-184.

Chenhall, R. H. 2008. Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society 33(4-5): 517-550.

Chenhall, R. H. and D. Morris. 1986. The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. The Accounting Review (January): 16-35.

Chesbrough, H. W. 2007. Why companies should have open business models. MIT Sloan Management Review (Winter): 22-28.

Chesbrough, H. W. and D. J. Teece. 2002. Organizing for innovation: When is virtual virtuous? Harvard Business Review (August): 127-134. (Reprint of their 1996 HBR article).

Child, J. 1972. Organization structure and strategies of control: A replication of the Aston study. Administrative Science Quarterly 17(2): 163-177.

Child, J. 1972. Organizational structure, environment and performance: The role of strategic choice. Sociology (6): 1-22.

Child, J. 1973. Predicting and understanding organization structure. Administrative Science Quarterly 18(2): 168-185.

Child, J. 1974. Comments on Reimann and Mansfield's "Bureaucracy". Administrative Science Quarterly 19(2): 247-250.

Child, J. 2004. Organization: Contemporary Principles and Practice. Blackwell Publishers.

Child, J. and R. G. McGrath. 2001. Organizations unfettered: Organizational form in an information-intensive economy. The Academy of Management Journal 44(6): 1135-1148.

Chin, C., G. Kleinman, P. Lee and M. Lin. 2006. Corporate ownership structure and accuracy and bias of mandatory earnings forecast: Evidence from Taiwan. Journal of International Accounting Research 5(2): 41-62.

Christensen, C. M., T. Bartman and D. Van Bever. 2016. The hard truth about business model innovation. MIT Sloan Management Review (Fall): 30-40.

Chung, T. K. J, G. L. Harrison and R. C. Reeve. 2009. Interdependencies in organization design: A test in universities. Journal of Management Accounting Research (21): 55-73.

Cliffe, S. 2011. When your business model is in trouble. Harvard Business Review (January/February): 96-98.

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing - Just in time. Journal of Cost Management (November/December): 30-37. (Summary).

Cohen, M. D., J. G. March and J. P. Olsen. 1972. A garbage can model of organizational choice. Administrative Science Quarterly 17(1): 1-25.

Coleman, J. R. Jr., S. Smidt and R. York. 1964. Optimum plant design for seasonal production. Management Science (July): 778-785.

Collins, D. L., F. J. Román and H. C. Chan. 2011. An empirical investigation of the relationship between profitability persistence and firms' choice of business model: Evidence from the U.S. airline industry. Journal of Management Accounting Research (23): 37-70.

Comstock, D. E. and W. R. Scott. 1977. Technology and the structure of subunits: Distinguishing individual and workgroup effects. Administrative Science Quarterly 22(2): 177-202.

Conyngton, T. 1906. The close corporation. Journal of Accountancy (July): 161-173.

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. ( Summary).

Cosper, S. 2019. A new path for private companies withVIEs: Preparers may elect not to consolidate in certain circumstances under FASB guidance issued in 2018. Journal of Accountancy (October): 24-26. (Variable-interest entity).

Courtright, J. A., G. T. Fairhurst and L. E. Rogers. 1989. Interaction patterns in organic and mechanistic systems. The Academy of Management Journal 32(4): 773-802.

Cowan, M. J. and W. Newberry, Jr. 2013. Reevaluating the intellectual property holding company. Management Accounting Quarterly (Spring): 25-33.

Cross, R. and L. Prusak. 2002. The people who make organizations go - or stop. Harvard Business Review (June): 104-111. (Managing networks of personal contracts by focusing on the employees who play four critical linking roles: The central connector, the boundary spanner, the information broker, and the peripheral specialist).

Cullen, J. B. and D. D. Baker. 1984. Administration size and organization size: An examination of the lag structure. The Academy of Management Journal 27(3): 644-653.

Cullen, J. B., K. S. Anderson and D. D. Baker. 1986. Blau's theory of structural differentiation revisited: A theory of structural change or scale? The Academy of Management Journal 29(2): 203-229.

Cumming, J. and T. Y. Mallie. 1999. Accounting for divestitures: A comparison of sell-offs, spin-offs, and split-ups. Issues in Accounting Education (February): 75-97.

Curley, A. J. 1971. Conglomerate earnings per share: Real and transitory growth. The Accounting Review (July): 519-528.

Curley, A. J. 1972. Conglomerate growth: The Ostrich effect. The Accounting Review (April): 371-374.

Daft, R. L. 1978. System influence on organizational decision making: The case of resource allocation. The Academy of Management Journal 21(1): 6-22.

Daft, R. L. and P. J. Bradshaw. 1980. The process of horizontal differentiation: Two models. Administrative Science Quarterly 25(3): 441-456.

Dai, N. T., Z S. Tan, G. Tang and J. Z. Xiao. 2017. IPOs, institutional complexity, and management accounting in hybrid organisations: A field study in a state-owned enterprise in China. Management Accounting Research (September): 2-23.

Daily, C. M. and D. R. Dalton. 1994. Bankruptcy and corporate governance: The impact of board composition and structure. The Academy of Management Journal 37(6): 1603-1617.

Daniels, J. D., R. A. Pitts and M. J. Tretter. 1984. Strategy and structure of U.S. multinationals: An exploratory study. The Academy of Management Journal 27(2): 292-307.

Darrough, M. N. and N. D. Melumad. 1995. Divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent. Journal of Accounting Research (Studies on Managerial Accounting): 65-94.

D'Aveni, R. A. 2017. Choosing scope over focus: Advances in manufacturing technology are about to change the rules of competition and unleash a sleek new version of the old-school conglomerate. Call it the "pan-industrial". MIT Sloan Management Review (Summer): 22-26.

D'Aveni, R. A. and A. Y. Ilinitch. 1992. Complex patterns of vertical integration in the forest products industry: Systematic and bankruptcy risks. The Academy of Management Journal 35(3): 596-625.

D'Aveni, R. A. and D. J. Ravenscraft. 1994. Economies of integration versus bureaucracy costs: Does vertical integration improve performance? The Academy of Management Journal 37(5): 1167-1206.

Davila, A. and F. Penalva. 2006. Governance structure and the weighting of performance measures in CEO compensation. Review of Accounting Studies 11(4): 463-493.

Davis, J. P., K. M. Eisenhardt and C. B. Bingham. 2009. Optimal structure, market dynamism, and the strategy of simple rules. Administrative Science Quarterly 54(3): 413-452.

Davis, T. R. V. and B. L. Darling. 1996. ABC in a virtual corporation. Management Accounting (October): 18, 20, 22-24, 26. (Using ABC in a company that outsources traditional functions and has no need for plant, equipment and factory personnel).

Day, G. S. 2006. Aligning the organization with the market. MIT Sloan Management Review (Fall): 41-49.

De Geus, A. 1999. The living company. Harvard Business Review (March-April): 51-59. (Summary).

De Simone, L., K. J. Klassen and J. K. Seidman. 2017. Unprofitable affiliates and income shifting behavior. The Accounting Review (May): 113-136.

Dean, J. W. Jr. and S. A. Snell. 1991. Integrated manufacturing and job design: Moderating effects of organizational inertia. The Academy of Management Journal 34(4): 776-804.

Dekker, H. C. 2008. Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society 33(7-8): 915-941.

Delgado, E., K. Schipp and C. Rosenthal. 2016. California multitiered partnerships. The CPA Journal (July): 68-69.

Dencker, J. C. 2009. Relative bargaining power, corporate restructuring, and managerial incentives. Administrative Science Quarterly 54(3): 453-485.

Denhaan, A. E. 1968. Dynamic business models - A tool to meet new business challenges. Management Accounting (May): 3-11. (Related to research and development projects).

Denis, D. J. and D. K. Denis. 1993. Managerial discretion, organizational structure, and corporate performance: A study of leveraged recapitalizations. Journal of Accounting and Economics (January-July): 209-236.

Denison, D. R., S. L. Hart and J. A. Kahn. 1996. From chimneys to cross-functional teams: Developing and validating a diagnostic model. The Academy of Management Journal 39(4): 1005-1023.

DeRue, D. S., J. R. Hollenbeck, M. D. Johnson, D. R. Ilgen and D. K. Jundt. 2008. How different team downsizing approaches influence team-level adaptation and performance. The Academy of Management Journal 51(1): 182-196.

Dess, G. G. and D. W. Beard. 1984. Dimensions of organizational task environments. Administrative Science Quarterly 29(1): 52-73.

Dethomas, A. R., W. B. Fredenberger and M. Ghosal. 1994. Turnarounds: Lessons for the management accountant. Management Accounting (July): 23-25.

Devang, A., C. Kruse, A. Parker and P. Siren. 2017. The next wave of business models in Asia. MIT Sloan Management Review (Winter): 35-39.

Deville, A., G. D. Ferrier and H. Leleu. 2014. Measuring the performance of hierarchical organizations: An application to bank efficiency at the regional and branch levels. Management Accounting Research (March): 30-44.

Dewar, R. D. and D. P. Simet. 1981. A level specific prediction of spans of control examining the effects of size, technology, and specialization. The Academy of Management Journal 24(1): 5-24.

Dewar, R. and J. Hage. 1978. Size, Technology, complexity, and structural differentiation: Toward a theoretical synthesis. Administrative Science Quarterly 23(1): 111-136.

Dickson, P. H. and K. M. Weaver. 1997. Environmental determinants and individual-level moderators of alliance use. The Academy of Management Journal 40(2): 404-425.

Dikolli, S. S., S. L. Kulp and K. L. Sedatole. 2009. Transient institutional ownership and CEO contracting. The Accounting Review (May): 737-770.

Dill, W. R. 1958. Environment as an influence on managerial autonomy. Administrative Science Quarterly 2(4): 409-443.

Dillon, G. J. 1981. The business combination process. The Accounting Review (April): 395-399.

DiNapoli, D. 1999. Workouts and Turnarounds II: Global Restructuring Strategies for the Next Century. John Wiley & Sons.

Dobrev, S. D. and T. Kim. 2006. Positioning among organizations in a population: Moves between market segments and the evolution of industry structure. Administrative Science Quarterly 51(2): 230-261.

Doeksen, C. P. 1994. Orthomet: Anatomy of a turnaround. Management Accounting (July): 26-29.

Dolk, D. R. and K. J. Euske. 1994. Model integration: Overcoming the stovepipe organization. Advances in Management Accounting (3): 197-212. (Summary).

Donaldson, L. 1982. Divisionalization and diversification: A longitudinal study. The Academy of Management Journal 25(4): 909-914.

Donaldson, L., J. Child and H. Aldrich. 1975. The Aston findings on centralization: Further discussion. Administrative Science Quarterly 20(3): 453-460. 1975. Erratum: The Aston findings on centralization: Further discussion. Administrative Science Quarterly 20(4): 634.

Dossi, A. and L. Patelli. 2008. The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries. Management Accounting Research (June): 126-148.

Doty, D. H., W. H. Glick and G. P. Huber. 1993. Fit, equifinality, and organizational effectiveness: A test of two configurational theories. The Academy of Management Journal 36(6): 1196-1250.

Douglas, T. J. and W. Q. Judge Jr. 2001. Total quality management implementation and competitive advantage: The role of structural control and exploration. The Academy of Management Journal 44(1): 158-169.

Doz, Y. L. and M. Kosonen. 2007. The new deal at the top. Harvard Business Review (June): 98-104. (Integrated strategies need interdependence and collaboration at the top).

Drew, J. 2013. How to open new doors by closing your office: Firms that go virtual the right way can enjoy real savings and benefits. Journal of Accountancy (July): 24-29.

Drnevich, D. and T. J. Sternburg. 2017. Taxes and organizational form: An activity in partnership and corporate entities. Issues in Accounting Education (May): 65-72.

DuBick, M. A. 1978. The organizational structure of newspapers in relation to their metropolitan environments. Administrative Science Quarterly 23(3): 418-433.

Duncan, R. B. 1972. Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly 17(3): 313-327.

Dunne, E. J. Jr., M. J. Stahl and L. J. Melhart, Jr. 1978. Influence sources of project and functional managers in matrix organizations. The Academy of Management Journal 21(1): 135-140.

Duval, L. 2016. Organisational ambidexterity and the management accountant: A review. Journal of Applied Management Accounting Research (Summer).

Eberhart, R. N. 2022. Book review: Greenwood, R., C. Oliver, T. B. Lawrence, and R. E. Meyer (eds.). 2017. The SAGE Handbood of Organizational Institutionalism. Administrative Science Quarterly 67(1): NP1-NP5.

Eccles, R. G. 1981. Bureaucratic versus craft administration: The relationship of market structure to the construction firm. Administrative Science Quarterly 26(3): 449-469.

Egelhoff, W. G. 1982. Strategy and structure in multinational corporations: An information-processing approach. Administrative Science Quarterly 27(3): 435-458.

Eisenstadt, S. N. 1959. Bureaucracy, bureaucratization, and debureaucratization. Administrative Science Quarterly 4(3): 302-320.

Eisenstadt, S. N. 1968. Some reflections on the variability of development and organizational structures. Administrative Science Quarterly 13(3): 491-497.

Englund, H. and J. Gerdin. 2018. Management accounting and the paradox of embedded agency: A framework for analyzing sources of structural change. Management Accounting Research (March): 1-11.

Elling, R. H. and S. Halebsky. 1961. Organizational differentiation and support: A conceptual framework. Administrative Science Quarterly 6(2): 185-209.

Emmanuel, C., H. Gernon and S. J. Gray. 1998. An approach to teaching international management accounting and control: Integrating corporate strategy, organizational structure and culture. Journal of Accounting Education 16(1): 65-84.

Engel, G. V. 1970. Professional autonomy and bureaucratic organization. Administrative Science Quarterly 15(1): 12-21.

Epstein, M. J. 2012. Challenges of governing globally: A strong understanding of the three distinct corporate governance systems around the world will help managers conduct business more effectively in other countries. Strategic Finance (July): 26-34. (The global corporate governance systems include: Anglo American, Communitarian, and Emerging markets).

Ernst, D. and J. Bamford. 2005. Your alliances are too stable. Harvard Business Review (June): 133-141.

Ethiraj, S. K. and D. Levinthal. 2004. Bounded rationality and the search for organizational architecture: An evolutionary perspective on the design of organizations and their evolvability. Administrative Science Quarterly 49(3): 404-437. 2004. Erratum: Bounded rationality and the search for organizational architecture: An evolutionary perspective on the design of organization and their evolvability. Administrative Science Quarterly 49(4): 678-679.

Etzioni, A. 1959. Authority structure and organizational effectiveness. Administrative Science Quarterly 4(1): 43-67.

Etzioni, A. 1960. Two approaches to organizational analysis: A critique and a suggestion. Administrative Science Quarterly 5(2): 257-278.

Evan, W. M. 1963. Indices of the hierarchical structure of industrial organizations. Management Science (April): 468-477.

Evan, W. M. 1965. Toward a theory of inter-organizational relations. Management Science (August): B217-B230. 1965. Notice of erratum: Toward a theory of inter-organizational relations. Management Science (December): Not numbered.

Evans, P. B. 1975. Multiple hierarchies and organizational control. Administrative Science Quarterly 20(2): 250-259.

Evers, F. T., J. M. Bohlen, R. D. Warren. 1976. The relationships of selected size and structure indicators in economic organizations. Administrative Science Quarterly 21(2): 326-342.

Eyring, M. J., M. W. Johnson and H. Nair. 2011. New business models in emerging markets. Harvard Business Review (January/February): 88-95.

Ezzamel, M., H. Willmott and F. Worthington. 2008. Manufacturing shareholder value: The role of accounting in organizational transformation. Accounting, Organizations and Society 33(2-3): 107-140.

Fan, J. P. H. and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics (August): 401-425.

Fasan, M. 2019. Discussion of Diversified firms and analyst earnings forecasts: The role of management guidance at the segment level. Journal of International Accounting Research 18(3): 39-40.

Fayard, A., J. Weeks, M. Khan and F. Hines. 2021. Designing the hybrid office: From workplace to "culture space". Harvard Business Review (March/April): 114-123.

Felo, A. J. and S. A. Solieri. 2020. Tone at the top vs. tune in the middle. Strategic Finance (February): 40-45.

Felsenthal, D. S. and E. Fuchs. 1976. Experimental evaluation of five designs of redundant organizational systems. Administrative Science Quarterly 21(3): 474-488.

Felsenthal, D. S. and E. Fuchs. 1976. Errata: Experimental evaluation of five designs of redundant organizational systems. Administrative Science Quarterly 21(4): 716.

Feltham, G. A., C. Hofmann and R. J. Idjejikian. 2016. Performance aggregation and decentralized contracting. The Accounting Review (January): 99-117.

Fennell, M. L. 1980. The effects of environmental characteristics on the structure of hospital clusters. Administrative Science Quarterly 25(3): 485-510.

Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).

Filley, A. C. and R. J. Aldag. 1978. Characteristics and measurement of an organizational typology. The Academy of Management Journal 21(4): 578-591.

Fiol, C. M. 1989. A semiotic analysis of corporate language: Organizational boundaries and joint venturing. Administrative Science Quarterly 34(2): 277-303.

Firk, S., S. Schrapp and M. Wolff. 2016. Drivers of value creation - The role of value-based management and underlying institutions. Management Accounting Research (December): 42-60.

Fleischman, G. M. and J. J. Bryant. 2000. C corporation, LLC, or sole proprietorship: What form is best for your business? Management Accounting Quarterly (Spring): 14-21.

Fombrun, C. J. 1986. Structural dynamics within and between organizations. Administrative Science Quarterly 31(3): 403-421.

Fombrun, C. J. and E. J. Zajac. 1987. Structural and perceptual influences on intraindustry stratification. The Academy of Management Journal 30(1): 33-50.

Ford, J. D. 1979. Institutional versus questionnaire measures of organizational structure: A reexamination. The Academy of Management Journal 22(3): 601-610.

Ford, J. D. 1980. The administrative component in growing and declining organizations: A longitudinal analysis. The Academy of Management Journal 23(4): 615-630.

Ford, J. D. 1981. Departmental context and formal structure as constraints on leader behavior. The Academy of Management Journal 24(2): 274-288.

Ford, J. D. and W. H. Hegarty. 1984. Decision makers' beliefs about the causes and effects of structure: An exploratory study. The Academy of Management Journal 27(2): 271-291.

Fouraker, L. E. and J. M. Stopford. 1968. Organizational structure and the multinational strategy. Administrative Science Quarterly 13(1): 47-64.

Franklin, J. L. 1975. Down the organization: Influence processes across levels of hierarchy. Administrative Science Quarterly 20(2): 153-164.

Franco, F., O. Urcan and F. P. Vasvari. 2016. Corporate diversification and the cost of debt: The role of segment disclosures. The Accounting Review (July): 1139-1165.

Franko, L. G. 1974. The move toward a multidivisional structure in European organizations. Administrative Science Quarterly 19(4): 493-506.

Fraser, J. A. 2004. A return to basics at Kellogg. MIT Sloan Management Review (Summer): 27-30.

Freeland, J. R. 1975. A note on a resource directive algorithm for allocation of resources in a decentralized organization. Decision Sciences 6(1): 186-189.

Freeman, K. W. 2009. The right way to close an operation. Harvard Business Review (May): 45-51.

Frisch, B. and L. Chandler. 2006. Off-sites that work. Harvard Business Review (June): 117-126.

Fry, L. W. and J. W. Slocum, Jr. 1984. Technology, structure, and workgroup effectiveness: A test of a contingency model. The Academy of Management Journal 27(2): 221-246.

Fryer, J. S. 1974. Organizational structure of dual-constraint job shops. Decision Sciences 5(1): 45-57.

Fuller, C. P. 1928. The copper cartel. Harvard Business Review (April): 322-328.

Fuller, J., M. G. Jacobides, and M. Reeves. 2019. The myths and realities of business ecosystems. MIT Sloan Management Review (Spring): 1-9. (Business ecosystems are multi-entity, made up of groups of companies. They involve networks of shifting, semipermanent relationships, linked by flows of data, service, and money).

Furr, N., K. O'Keffe and J. H. Dyer. 2016. Managing multiparty innovation: How big companies are joining forces to seize opportunities at their intersections. Harvard Business Review (November): 78-83.

Gaertner, J. 2012. Discussion of 'On IT governance structures and their effectiveness in collaborative organizational structures'. International Journal of Accounting Information Systems 13(3): 224-227.

Galbraith, J. R. 2008. Designing Matrix Organizations that Actually Work: How IBM, Procter & Gamble and Others Design for Success. Jossey Bass.

Gallagher, B. 2018. United Way's CEO on shifting a century-old business model. Harvard Business Review (September/October): 38-44.

Galunic, D. C. and K. M. Eisenhardt. 2001. Architectural innovation and modular corporate forms. The Academy of Management Journal 44(6): 1229-1249.

Garnier, G. H. 1982. Context and decision making autonomy in the foreign affiliates of U.S. multinational corporations. The Academy of Management Journal 25(4): 893-908.

Garud, R. A. Kumaraswamy and R. Langlois. Editors. 2002. Managing in the Modular Age: Architectures, Networks, and Organizations. Blackwell Publishing.

Garvin, D. A. and L. C. Levesque. 2008. The multiunit enterprise. Harvard Business Review (June): 106-117.

Gaughan, P. A. 2001. Mergers, Acquisitions, and Corporate Restructurings, 3rd edition. John Wiley & Sons.

Gedajlovic, E. and D. M. Shapiro. 2002. Ownership structure and firm profitability in Japan. The Academy of Management Journal 45(3): 565-575.

Geeraerts, G. 1984. Erratum: The effect of ownership on the organization structure in small firms. Administrative Science Quarterly 29(3): 456.

Geeraerts, G. 1984. The effect of ownership on the organization structure in small firms. Administrative Science Quarterly 29(2): 232-237.

Geeraets, M. 2017. Who gets K.O.'d by the K-1? The creditor or the debtor? The CPA Journal (January): 50-53.

George, J. R. and L. K. Bishop. 1971. Relationship of organizational structure and teacher personality characteristics to organizational climate. Administrative Science Quarterly 16(4): 467-475.

Gerlach, M. L. 1992. The Japanese corporate network: A blockmodel analysis. Administrative Science Quarterly 37(1): 105-139. (Corporate group membership or keiretsu).

Ghorpade, J. 1973. Organizational ownership patterns and efficiency: A case study of private and cooperative sugar factories in south India. The Academy of Management Journal 16(1): 138-148.

Ghoshal, S. and L. Gratton. 2002. Integrating the enterprise. MIT Sloan Management Review (Fall): 31-38.

Gibbons, D. E. 2004. Network structure and innovation ambiguity effects on diffusion in dynamic organizational fields. The Academy of Management Journal 47(6): 938-951.

Gibson, C. 1988. Quasi-reorganizations in practice. Accounting Horizons (September): 83-89.

Gibson, C. B. and J. Birkinshaw. 2004. The antecedents, consequences, and mediating role of organizational ambidexterity. The Academy of Management Journal 47(2): 209-226.

Gibson, J., J. Ivancevich and R. Konopaske. 2011. Organizations: Behavior, Structure, Processes, 14th edition. McGraw-Hill/Irwin.

Gigler, F. and T. Hemmer. 2002. Informational costs and benefits of creating separately identifiable operating segments. Journal of Accounting and Economics (February): 69-90.

Gilbert, C., M. Eyring and R. N. Foster. 2012. Two routes to resilience: Rebuild your core while you reinvent your business model. Harvard Business Review (December): 65-73.

Gilson, S. C. 2001. Creating Value Through Corporate Restructuring: Case Studies in Bankruptcies, Buyouts, and Breakups. John Wiley & Sons.

Gimeno, J. 2004. Competition within and between networks: The contingent effect of competitive embeddedness on alliance formation. The Academy of Management Journal 47(6): 820-842.

Girod, S. J. G. and S. Karim. 2017. Restructure of reconfigure? Designing the reorg that works for you. Harvard Business Review (March/April): 128-132.

Girotra, K. and S. Netessine. 2014. Four paths to business model innovation. Harvard Business Review (July/August): 96-103.

Gladwell, M. 2002. The Tipping Point: How Little Things Can Make a Big Difference. Back Bay Books. (Summary).

Glisson, C. A. 1978. Dependence of technological routinization on structural variables in human service organizations. Administrative Science Quarterly 23(3): 383-395.

Gloor, P. A. and S. M. Cooper. 2007. The new principles of a swarm business. MIT Sloan Management Review (Spring): 81-84.

Godwyn, M. E. and J. H. Gittell. 2011. Sociology of Organizations: Structures and Relationships. Pine Forge Press.

Gole, W. J. and P. J. Hilger. 2008. Managing corporate divestiture transactions. Journal of Accountancy (August): 48-52.

Golembiewski, R. T. 1966. Personality and organization structure: Staff models and behavioral patterns. The Academy of Management Journal 9(3): 217-232.

Gong, G., B. Ke and Y. Yu. 2013. Home country investor protection, ownership structure and cross-listed firms' compliance with SOX-mandated internal control deficiency disclosures. Contemporary Accounting Research 30(4): 1490-1523.

Goold, M. and A. Campbell. 2002. Do you have a well-designed organization? Harvard Business Review (March): 117-124. (Nine test to guide the way: The market test, the parenting advantage test, the people test, the feasibility test, the specialist cultures test, the difficult-links test, the redundant-hierarchy test, the accountability test, and the flexibility test).

Gordon, L. and V. K. Narayanan. 1984. Management accounting systems, perceived environmental uncertainty, and organizational structure: An empirical investigation. Accounting Organizations, and Society 9(1): 33-47.

Gosselin, M. 1997. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society 22(2): 105-122. (Summary).

Govindarajan, V. and C. Trimble. 2011. The CEO's role in business model reinvention. Harvard Business Review (January/February): 108-114.

Grant, R. M., A. P. Jammine and H. Thomas. 1988. Diversity, diversification, and profitability among British manufacturing companies, 1972-84. The Academy of Management Journal 31(4): 771-801.

Graubner, M. 2006. Task, Firm Size, and Organization Structure in Management Consulting: An Empirical Analysis from a Contingency perspective. Duv.

Green, S. E. Jr., Y. Li and N. Nohria. 2009. Suspended in self-spun webs of significance: A rhetorical model of institutionalization and institutionally embedded agency. The Academy of Management Journal 52(1): 11-36.

Greenwood, R. and C. R. Hinings. 1976. Centralization revisited. Administrative Science Quarterly 21(1): 151-155.

Griffing, J. H. and L. M. Cooper. 1997. "Refinancing" businesses and investments with bankruptcy. Management Accounting (February): 52-54, 56-57.

Grinyer, P. H. and M. Yasai-Ardekani. 1980. Dimensions of organizational structure: A critical replication. The Academy of Management Journal 23(3): 405-421.

Grinyer, P. H. and M. Yasai-Ardekani. 1981. Strategy, structure, size and bureaucracy. The Academy of Management Journal 24(3): 471-486.

Grinyer, P. H., M. Yasai-Ardekani and S. Al-Bazzaz. 1980. Strategy, structure, the environment, and financial performance in 48 United Kingdom companies. The Academy of Management Journal 23(2): 193-220.

Guenther, D. A. 1992. Taxes and organizational form: A comparison of corporations and master limited partnerships. The Accounting Review (January): 17-45.

Guillén, M. F. 2002. Structural inertia, imitation, and foreign expansion: South Korean firms and business groups in China, 1987-95. The Academy of Management Journal 45(3): 509-525.

Guin, W. H. 1966. EDP system in organizational structure. Management Accounting (October): 45-46.

Gulati, R. 2007. Silo busting: How to execute on the promise of customer focus. Harvard Business Review (May): 98-108. (To solve customers' problems requires significant changes in structures, processes, and mind-sets).

Gulati, R. 2017. GE's global growth experiment: The company pushed cross-business collaboration. Harvard Business Review (September/October): 52-53.

Gulati, R. 2018. Structure that's not stifling. Harvard Business Review (May/June): 68-79.

Gulati, R. and A. Desantola. 2016. Start-ups that last: How to scale your business. Harvard Business Review (March): 54-61.

Gulati, R. and H. Singh. 1998. The architecture of cooperation: Managing coordination costs and appropriation concerns in strategic alliances. Administrative Science Quarterly 43(4): 781-814.

Gulati, R. and J. D. Westphal. 1999. Cooperative or controlling? The effects of CEO-board relations and the content of interlocks on the formation of joint ventures. Administrative Science Quarterly 44(3): 473-506.

Gulati, R. and M. Sytch. 2007. Dependence asymmetry and joint dependence in interorganizational relationships: Effects of embeddedness on a manufacturer's performance in procurement relationships. Administrative Science Quarterly 52(1): 32-69.

Gupta, N. 1980. Some alternative definitions of size. The Academy of Management Journal 23(4): 759-766.

Hage, J. 1965. An axiomatic theory of organizations. Administrative Science Quarterly 10(3): 289-320.

Hage, J. and M. Aiken. 1967. Relationship of centralization to other structural properties. Administrative Science Quarterly 12(1): 72-92.

Hage, J. and M. Aiken. 1969. Routine technology, social structure, and organization goals. Administrative Science Quarterly 14(3): 366-376.

Hage, J. and R. Dewar. 1973. Elite values versus organizational structure in predicting innovation. Administrative Science Quarterly 18(3): 279-290.

Hagel, J. III. and J. S. Brown. 2005. Productive friction: How difficult business partnerships can accelerate innovation. Harvard Business Review (February): 82-91.

Hagiu, A. 2014. Strategic decisions for multisided platforms. MIT Sloan Management Review (Winter): 71-80.

Hall, C. M. 2016. Does ownership structure affect labor decisions? The Accounting Review (November): 1671-1696.

Hall, J. W. 1972. A comparison of Halpin and Croft's organizational climates and Likert and Likert's organizational systems. Administrative Science Quarterly 17(4): 586-590.

Hall, R. H. 1962. Intraorganizational structural variation: Application of the bureaucratic model. Administrative Science Quarterly 7(3): 295-308.

Hall, R. H., J. P. Clark, P. C. Giordano, P. V. Johnson and M. Van Roekel. 1977. Patterns of interorganizational relationships. Administrative Science Quarterly 22(3): 457-474.

Hambrick, D. C. 1983. An empirical typology of mature industrial-product environments. The Academy of Management Journal 26(2): 213-230.

Hambrick, D. C. and S. M. Schecter. 1983. Turnaround strategies for mature industrial-product business units. The Academy of Management Journal 26(2): 231-248.

Hambrick, D. C., I. C. MacMillan and D. L. Day. 1982. Strategic attributes and performance in the BCG Matrix - A PIMS-based analysis of industrial product businesses. The Academy of Management Journal 25(3): 510-531.

Hamel, G. 2011. First, let's fire all the managers: Morning Star, a leading food processor, demonstrates how to create an organization that combines managerial discipline and market-centric flexibility - without bosses, titles, or promotions. Harvard Business Review (December): 48-60.

Hammer, M. 1990. Reengineering work: Don't automate, obliterate. Harvard Business Review (July-August): 104-112. (Summary).

Hamel, G. and M. Zanini. 2018. The end of bureaucracy: How a Chinese appliance maker is reinventing management for the digital age. Harvard Business Review (November/December): 50-59.

Hammer, M. 2001. The Agenda: What Every Business Must Do to Dominate the Decade. Crown Pub.

Hammer, M. 2007. The process audit. Harvard Business Review (April): 111-123. (Note).

Hammer, M. and J. Champy. 1993. Reengineering the Corporation. Harper Business. ("The core message of our book... It is no longer necessary or desirable for companies to organize their work around Adam Smith's division of labor. Task-oriented jobs in today's world of customers, competition, and change are obsolete. Instead companies must organize work around process."... "Companies today consist of functional silos, or stovepipes, vertical structures built on narrow pieces of a process. ... The contemporary performance problems that companies experience are the inevitable consequences of process fragmentation." p. 28).

Hann, R. N. 2014. A discussion of "Inter-industry network structure and the cross-predictability of earnings and stock returns." Review of Accounting Studies 19(3): 1225-1233.

Hannan, R. L., F. W. Rankin and K. L. Towry. 2010. Flattening the organization: The effect of organizational reporting structure on budgeting effectiveness. Review of Accounting Studies 15(3): 503-536.

Hansen, M. T. 1999. The search-transfer problem: The role of weak ties in sharing knowledge across organization subunits. Administrative Science Quarterly 44(1): 82-111.

Harrigan, K. R. 1982. Exit decisions in mature industries. The Academy of Management Journal 25(4): 707-732.

Harrigan, K. R. 1985. Exit barriers and vertical integration. The Academy of Management Journal 28(3): 686-697.

Harrigan, K. R. 1985. Vertical integration and corporate strategy. The Academy of Management Journal 28(2): 397-425.

Hartman, B. P. 1983. The management accountant's role in deleting a product line. Management Accounting (August): 63-66. (Case study).

Harvard Business Review. 1924. The holding company as an aid in reorganization. Harvard Business Review (January): 233-237.

Harvard Business Review. 1929. Case studies in business: How far should retail departmentization be carried? Harvard Business Review (January): 229-239.

Harvard Business Review. 1929. Summaries of business research: Department-store organization for direct importing. Harvard Business Review (January): 207-222.

Harvard Business Review. 1929. Summaries of business research: Purposes and financial plans of industrial reorganizations. Harvard Business Review (January): 196-207.

Haunschild, P. R. 1993. Interorganizational imitation: The impact of interlocks on corporate acquisition activity. Administrative Science Quarterly 38(4): 564-592.

Haunschild, P. R. 1994. How much is that company worth?: Interorganizational relationships, uncertainty, and acquisition premiums. Administrative Science Quarterly 39(3): 391-411.

Haunschild, P. R. and C. M. Beckman. 1998. When do interlocks matter?: Alternate sources of information and interlock influence. Administrative Science Quarterly 43(4): 815-844.

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451.

Hay, R. D. 1969. Use of modified sematic differentials to evaluate formal organizational structure. The Academy of Management Journal 12(2): 247-257.

Haynes, W. W. 1959. Toward a general approach to organization theory. The Journal of the Academy of Management 2(2): 75-88.

Haynes, W. W. 1961. Two studies in reorganization. The Journal of the Academy of Management 4(3): 215-228.

Hedberg, B. L. T., P. C. Bystrom and W. H. Starbuck. 1976. Camping on seesaws: Prescriptions for a self-designing organization. Administrative Science Quarterly 21(1): 41-65.

Heenan, D. A. 1979. The regional headquarters decision: A comparative analysis. The Academy of Management Journal 22(2): 410-415.

Heidari-Robinson, S. and S. Heywood. 2016. Getting reorgs right: A practical guide to a misunderstood - and often mismanaged - process. Harvard Business Review (November): 84-89.

Hensmans, M. 2017. Competing through joint innovation. MIT Sloan Management Review (Winter): 26-33.

Herrmann, K. 1994. An accounting checklist for plant closings. Management Accounting (July): 30-31, 34.

Hickson, D. J., D. S. Pugh and D. C. Pheysey. 1969. Operations technology and organization structure: An empirical reappraisal. Administrative Science Quarterly 14(3): 378-397.

Hinings, C. R., D. J. Hickson, J. M. Pennings and R. E. Schneck. 1974. Structural conditions of intraorganizational power. Administrative Science Quarterly 19(1): 22-44.

Hinomoto, H. 1975. Rationalization of multination, multiplant operations. Decision Sciences 6(4): 707-720.

Hirsch, P. M. 1975. Organizational effectiveness and the institutional environment. Administrative Science Quarterly 20(3): 327-344.

Hitt, M. A. and R. D. Middlemist. 1979. A methodology to develop the criteria and criteria weightings for assessing subunit effectiveness in organizations. The Academy of Management Journal 22(2): 356-374.

Hitt, M. A., M. T. Dacin, E. Levitas, J. Arregle and A. Borza. 2000. Partner selection in emerging and developed market contexts: Resource-based and organizational learning perspectives. The Academy of Management Journal 43(3): 449-467.

Hitt, M. A., R. E. Hoskisson and H. Kim. 1997. International diversification: Effects on innovation and firm performance in product-diversified firms. The Academy of Management Journal 40(4): 767-798.

Hlavacek, J. D. and V. A. Thompson. 1973. Bureaucracy and new product innovation. The Academy of Management Journal 16(3): 361-372.

Hoang, H., F. T. Rothaemel, J. Walter, D. Z. Levin, J. K. Murnighan, l. Frolund, F. Murray, M. Riedel, C. Brum, H. Lin, O. Branzei, J. Doh, J. Rivera and A. S. Mukherjee. 2019. Creating partnerships and networks: How can we best connect with others, both individually and organizationally? Learn what works (and what doesn't) when directing partnerships. MIT Sloan Management Review (Spring): 1-32. (This special collection includes: An Introduction; Hoang, H. and F. T. Rothaemel. How to manage alliances strategically; Walter, J., D. Z. Levin and J. K. Murnighan. How to reconnect for maximum impact; Frolund, L., F. Murray and M. Riedel. Developing successful strategic partnerships with universities; Brum, C., H. Lin, O. Branzei, J. Doh and J. Rivera. Building lasting collaborations with government and NGOs.; and Mukherjee, A. S. The ability to navigate the in-between spaces).

Hodder, L., M. L. McAnally, C. D. Weaver. 2003. The influence of tax and nontax factors on banks' choice of organizational form. The Accounting Review (January): 297-325.

Holdaway, E. A., J. F. Newberry, D. J. Hickson and R. P. Heron. 1975. Dimensions of organizations in complex societies: The educational sector. Administrative Science Quarterly 20(1): 37-58.

Hooks, J. and C. Van Staden. 2007. The corporatization and commercialization of local body entities: A study of reported financial performance. Abacus 43(2): 217-240.

Hopson, J. F. and P. D. Hopson. 2014. Making the right choice of business entity. The CPA Journal (October): 42-47.

Hoskisson, R. E. 1987. Multidivisional structure and performance: The contingency of diversification strategy. The Academy of Management Journal 30(4): 625-644.

Hoskisson, R. E., R. A. Johnson, D. D. Moesel. 1994. Corporate divestiture intensity in restructuring firms: Effects of governance, strategy, and performance. The Academy of Management Journal 37(5): 1207-1251.

House, R. J., A. C. Filley and S. Kerr. 1971. Relation of leader consideration and initiating structure to R and D subordinates' satisfaction. Administrative Science Quarterly 16(1): 19-30.

Hrebiniak, L. G. and C. C. Snow. 1980. Industry differences in environmental uncertainty and organizational characteristics related to uncertainty. The Academy of Management Journal 23(4): 750-759.

Hrisak, D. M. 1999. Millions move to the home office. Strategic Finance (December): 54-57.

Hsieh, H., J. Cao and M. Kohlbeck. 2018. CEO turnover and major business restructurings. Advances in Management Accounting (30): 61-97.

Huelsbeck, D. P., K. A. Merchant and T. Sandino. 2011. On testing business models. The Accounting Review (September): 1631-1654.

Hughes J. and J. Weiss. 2007. Simple rules for making alliances work. Harvard Business Review (November): 122-126, 128, 130-131.

Hugos, M. 2005. Profitable structures for strategic alliances. Cost Management (September/October): 5-12.

Human, S. E. and K. G. Provan. 1997. An emergent theory of structure and outcomes in small-firm strategic manufacturing networks. The Academy of Management Journal 40(2): 368-403.

Hummon, N. P. 1970. Criticism of "Effects of flat and tall organization structure". Administrative Science Quarterly 15(2): 230-234.

Huxham, C. and S. Vangen. 2000. Leadership in the shaping and implementation of collaboration agendas: How things happen in a (not quite) joined-up world. The Academy of Management Journal 43(6): 1159-1175.

Ibarra, H. 1992. Homophily and differential returns: Sex differences in network structure and access in an advertising firm. Administrative Science Quarterly 37(3): 422-447.

ICAEW Financial Reporting Faculty. 2010. Business Models In Accounting: The Theory of The Firm and Financial Reporting: Information for Better Markets Initiative. ICAEW. (PDF download available - ICAEW Link).

Indik, B. P. 1964. The relationship between organization size and supervision ratio. Administrative Science Quarterly 9(3): 301-312.

Indjejikian, R. J. and M. Matĕjka. 2006. Organizational slack in decentralized firms: The role of business unit controllers. The Accounting Review (July): 849-872.

Ingram, P. and M. T. Torfason. 2010. Organizing the in-between: The population dynamics of network-weaving organizations in the global interstate network. Administrative Science Quarterly 55(4): 577-605.

Inkson, J. H. K., D. S. Pugh and D. J. Hickson. 1970. Organization context and structure: An abbreviated replication. Administrative Science Quarterly 15(3): 318-329.

Iravani, S. M., M. P. Van Oyen and K. T. Sims. 2005. Structural flexibility: A new perspective on the design of manufacturing and service operations. Management Science (February): 151-166.

Ivancevich, J. M. and J. H. Donnelly, Jr. 1975. Relation of organizational structure to job satisfaction, anxiety-stress, and performance. Administrative Science Quarterly 20(2): 272-280.

Iverson, G. 2004. Does your company need a workout? Strategic Finance (September): 51-53. (Steps to the workout process for reorganization and avoiding Chapter 11).

Jacobides, M. G. 2005. Industry change through vertical disintegration: How and why markets emerged in mortgage banking. The Academy of Management Journal 48(3): 465-498.

James, J. H. S. 2000. Reinforcing ethical decision making through organizational structure. Journal of Business Ethics 28(1): 43-58.

Jansen, J. J. P., F. A. J. Van Den Bosch and H. W. Volberda. 2006. Exploratory innovation, exploitative innovation, and performance: Effects of organizational antecedents and environmental moderators. Management Science (November): 1661-1674.

Jensen, M. C. 1976. Theory of the Firm: Managerial Behavior, Agency costs and Ownership Structure. Center For Research in Government Policy & Business, Graduate School of Management, University of Rochester.

Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics (October): 305-360.

Jensen, R. E. 1976. Phantasmagoric Accounting: Research and Analysis of Economic, Social and Environmental Impact of Corporate Business. American Accounting Association.

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.

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Joiner, C. A. 1961. Adaptations of operating structures of government administrative organizations. The Journal of the Academy of Management 4(3): 189-197.

Jones, G. M. 1960. Educators, electrons, and business models: A problem in synthesis. The Accounting Review (October): 619-626.

Jones, G. R. 1987. Organization-client transactions and organizational governance structures. The Academy of Management Journal 30(2): 197-218.

Jones, H. R. Jr. 1969. A study of organization performance for experimental structures of two, three and four levels. The Academy of Management Journal 12(3): 351-365.

Jones, R. and H. Mendelson. 2011. Information goods vs. industrial goods: Cost structure and competition. Management Science (January): 164-176.

Jones, R. C. 2018. Common control entities and consolidation of variable interest entities. The CPA Journal (August): 50-55.

Journal of Accountancy. 1908. Railroad reorganization. Journal of Accountancy (July): 214-215.

Journal of Accountancy. 1908. Reforms in the postal service. Journal of Accountancy (August): 284-285.

Joyce, W. F. 1986. Matrix organization: A social experiment. The Academy of Management Journal 29(3): 536-561.

Jurkovich, R. 1974. A core typology of organizational environments. Administrative Science Quarterly 19(3): 380-394.

Kacperczyk, A. J. 2012. Opportunity structures in established firms: Entrepreneurship versus intrapreneurship in mutual funds. Administrative Science Quarterly 57(3): 484-521.

Kalnins, A. 2004. Divisional multimarket contract within and between multiunit organizations. The Academy of Management Journal 47(1): 117-128.

Kapoor, R. and T. Klueter. 2017. Organizing for new technologies. MIT Sloan Management Review (Winter): 85-86.

Katz, F. E. 1965. Explaining informal work groups in complex organizations: The case for autonomy in structure. Administrative Science Quarterly 10(2): 204-223.

Katz, S. P. 2009. Earnings quality and ownership structure: The role of private equity sponsors (2007 American Accounting Association Competitive Manuscript Award Winner). The Accounting Review (May): 623-658.

Kates, A. and J. R. Galbraith. 2007. Designing Your Organization: Using the STAR Model to Solve Critical Design Challenges. Jossey-Bass.

Kaufmann, H. and D. Seidman. 1970. The morphology of organizations. Administrative Science Quarterly 15(4): 439-451.

Kavadias, S., K. Ladas and C. Loch. 2016. The transformative business model: How to tell if you have one. Harvard Business Review (October): 90-98. (Summary).

Keats, B. W. and M. A. Hitt. 1988. A causal model of linkages among environmental dimensions, macro organizational characteristics, and performance. The Academy of Management Journal 31(3): 570-598. 1988. Correction: A causal model of linkages among environmental dimensions, macro organizational characteristics, and performance. The Academy of Management Journal 31(4): 827.

Ketchen, D. J. Jr., J. B. Thomas and C. C. Snow. 1993. Organizational configurations and performance: A comparison of theoretical approaches. The Academy of Management Journal 36(6): 1278-1313.

Ketchen, D. J. Jr., J. G. Combs, C. J. Russell, C. Shook, M. A. Dean, J. Runge, F. T. Lohrke, S. E. Naumann, D. E. Haptonstahl, R. Baker, B. A. Beckstein, C. Handler, H. Honig and S. Lamoureux. 1997. Organizational configurations and performance: A Meta-Analysis. The Academy of Management Journal 40(1): 223-240.

Khalil, S. K., J. R. Cohen and G. M. Trompeter. 2011. Auditor resignation and firm ownership structure. Accounting Horizons (December): 703-727.

Khandwalla, P. N. 1973. Viable and effective organizational designs of firms. The Academy of Management Journal 16(3): 481-495.

Khandwalla, P. N. 1974. Mass output orientation of operations technology and organizational structure. Administrative Science Quarterly 19(1): 74-97.

Khanna, T. and K. Palepu. 2000. The future of business groups in emerging markets: Long-run evidence from Chile. The Academy of Management Journal 43(3): 268-285.

Kilman, R. H. 1983. The costs of organization structure: Dispelling the myths of independent divisions and organization-wide decision making. Accounting, Organizations and Society 8(4): 341-357.

Kim, S. and T. Schifeling. 2022. Good corp, bad corp, and the rise of B corps: How market incumbents' diverse responses reinvigorate challenges. Administrative Science Quarterly 67(3): 674-720.

Kim, W. C. and R. Mauborgne. 2004. Blue ocean strategy. Harvard Business Review (October): 76-84. (Summary).

Kim, W. C. and R. Mauborgne. 2009. How strategy shapes structure. Harvard Business Review (September): 72-80. (Summary).

Kim, W. C. and R. Mauborgne. 2015. Red ocean traps: The mental models that undermine market-creating strategies. Harvard Business Review (March): 68-73. (Summary).

Kimberly, J. R. 1975. Environmental constraints and organizational structure: A comparative analysis of rehabilitation organizations. Administrative Science Quarterly 20(1): 1-9.

Kimberly, J. R. 1976. Organizational size and the structuralist perspective: A review, critique, and proposal. Administrative Science Quarterly 21(4): 571-597.

Kimberly, J. R. 1977. Erratum: Organizational size and the structuralist perspective: A review, critique, and proposal. Administrative Science Quarterly 22(2):.

King, G. III. 1999. The implications of an organization's structure on whistleblowing. Journal of Business Ethics 20(4): 315-326.

Kirby, A. J. 1987. Discussion of centralization versus delegation and the value of communication. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 19-21.

Klatzky, S. R. 1970. Relationship of organizational size to complexity and coordination. Administrative Science Quarterly 15(4): 428-438.

Klepper, S. and S. Sleeper. 2005. Entry by spinoffs. Management Science (August): 1291-1306.

Kobelsky, K. 2012. Discussion of 'On IT governance structures and their effectiveness in collaborative organizational structures'. International Journal of Accounting Information Systems 13(3): 221-223.

Kohler, E. L. 1939. Quasi reorganizations. The Accounting Review (December): 456.

Kotter, J. P. 2012. Accelerate! How the most innovative companies capitalize on today's rapid-fire strategic challenges - and still make their numbers. Harvard Business Review (November): 43-58. (Dual operating system: The hierarchy and the network).

Kraatz, M. S. 1998. Learning by association? Interorganizational networks and adaptation to environmental change. The Academy of Management Journal 41(6): 621-643.

Krackhardt, D. 1990. Assessing the political landscape: Structure, cognition, and power in organizations. Administrative Science Quarterly 35(2): 342-369.

Kramer, M. R. and M. W. Pfitzer. 2016. The ecosystem of shared value: Companies must sometimes team up with governments, NGOs, and even rivals to capture the economic benefits of social progress. Harvard Business Review (October): 80-89.

Krishnan, R., X. Martin and N. G. Noorderhaven. 2006. When does trust matter to alliance performance? The Academy of Management Journal 49(5): 894-917.

Krouse, C. G. 1972. Complex objectives, decentralization, and the decision process of the organization. Administrative Science Quarterly 17(4): 544-554.

Kumar, N. and P. Puranam. 2011. Have you restructured for global success? Harvard Business Review (October): 123-128.

Kumar, V. 2014. Making "Freemium" work. Harvard Business Review (May): 27-29. (Freemium is a business model combining "free" and "premium" where users get basic features at no cost and can access richer functionality for a subscription fee. Some companies that use the model are Dropbox, LinkedIn, NYTmes.com and Spotify).

Lachman, R. 1989. Erratum: Power from what? A reexamination of its relationships with structural conditions. Administrative Science Quarterly 34(3): 482.

Lachman, R. 1989. Power from what? A reexamination of its relationships with structural conditions. Administrative Science Quarterly 34(2): 231-251.

Lamont, B. T. and C. R. Anderson. 1985. Mode of corporate diversification and economic performance. The Academy of Management Journal 28(4): 926-934.

Lamont, B. T., R. J. Williams and J. J. Hoffman. 1994. Performance during "M-form" reorganization and recovery time: The effects of prior strategy and implementation speed. The Academy of Management Journal 37(1): 153-166.

Landsberger, H. A. 1961. The horizontal dimension in bureaucracy. Administrative Science Quarterly 6(3): 299-332.

Lange, C. K. and J. M. Fornaro. 2017. Consolidation of variable interest entities for private companies: Accounting alternatives under ASU 2014-07. The CPA Journal (February): 46-50.

Larsen, R. E. 1958. Organizing around the profit motive - Theory and application. N.A.A. Bulletin (January): 13-20.

Latham, C. K., F. A. Jocobs and N. Kotchetova. 2000. The impact of agency structure and management characteristics on disclosure fraud. Journal of Forensic Accounting (1): 147-180.

Lawrence, P. R. and J. W. Lorsch. 1967. Differentiation and integration in complex organizations. Administrative Science Quarterly 12(1): 1-47.

Lawrence, T. B., C. Hardy and N. Phillips. 2002. Institutional effects of interorganizational collaboration: The emergence of proto-institutions. The Academy of Management Journal 45(1): 281-290.

Lee, C. and H. Yang. 2011. Organization structure, competition and performance measurement systems and their joint effects on performance. Management Accounting Research (June): 84-104.

Lee, H. C. 1964. On information technology and organization structure. The Academy of Management Journal 7(3): 204-210.

Lee, K. and J. M. Pennings. 2002. Mimicry and the market: Adoption of a new organizational form. The Academy of Management Journal 45(1): 144-162.

Lee, P. M. and H. M. O'Neill. 2003. Ownership structures and R&D investments of U.S. and Japanese firms: Agency and stewardship perspectives. The Academy of Management Journal 46(2): 212-225.

Lee, S. M., F. Luthans and D. L. Olson. 1982. A management science approach to contingency models of organizational structure. The Academy of Management Journal 25(3): 553-566.

Lee, Y. G. 2014. An examination of restructuring charges surrounding the implementation of SFAS 146. Review of Accounting Studies 19(2): 539-572.

Lees, R. and E. Teach. 2012. Growing together: Ocean Spray's finance chief explains why his company's cooperative business model is so, well, fruitful. CFO (May): 36-38.

Leifer, R. and G. P. Huber. 1977. Relations among perceived environmental uncertainty, organization structure, and boundary-spanning behavior. Administrative Science Quarterly 22(2): 235-247.

Lembke, V. C. 1970. Some considerations in accounting for divisive reorganizations. The Accounting Review (July): 458-464.

Levina, N. and W. J. Orlikowski. 2009. Understanding shifting power relations within and across organizations: A critical genre analysis. The Academy of Management Journal 52(4): 672-703.

Levitt, H. J. 2003. Why hierarchies thrive. Harvard Business Review (March): 96-102.

Li, J. B. and H. Piezunka. 2020. The uniplex third: Enabling single-domain role transitions in multiplex relationships. Administrative Science Quarterly 65(2): 314-358.

Li, S. X. and T. J. Rowley. 2002. Inertia and evaluation mechanisms in interorganizational partner selection: Syndicate formation among U.S. investment banks. The Academy of Management Journal 45(6): 1104-1119.

Lichtenthaler, U. 2009. Absorptive capacity, environmental turbulence, and complementarity of organizational learning processes. The Academy of Management Journal 52(4): 822-846.

Liedtka, J. 2018. Why design thinking works. Harvard Business Review (September/October): 72-79. (Social technology, design thinking has the potential to do for innovation what TQM did for manufacturing).

Lin, B. and R. Yang. 2012. Restructuring the accounting rules for restructuring charges? The CPA Journal (March): 38-41.

Lincoln, J. R., M. Hanada and K. McBride. 1986. Organizational Structures in Japanese and U.S. manufacturing. Administrative Science Quarterly 31(3): 338-364.

Litwak, E. and L. F. Hylton. 1962. Interorganizational analysis: A hypothesis on co-ordinating agencies. Administrative Science Quarterly 6(4): 395-420.

Lodge, G. C. 1991. Perestroika for America: Restructuring U.S. Business-Government Relations for Competitiveness in the World Economy. Boston: Harvard Business School Press.

Loffier, C. 2019. Divisionalization and domestic transfer pricing for tax considerations in the multinational enterprise. Management Accounting Research (December): 100646.

Lojacono, G. and G. Zaccai. 2004. The evolution of the design-inspired enterprise. MIT Sloan Management Review (Spring): 75-79.

Lomi, A., E. R. Larsen and J. H. Freeman. 2005. Things change: Dynamic resource constraints and system-dependent selection in the evolution of organizational populations. Management Science (June): 882-903.

Lounsbury, M. 2022. Book review: Jepperson, R. L. and J. W. Meyer. 2021. Institutional Theory: The Cultural Construction of Organizations, States, and Identities. Administrative Science Quarterly 67(1): NP9-NP11.

Lovins, A. B., L. H. Lovins and P. Hawken. 1999. A road map for natural capitalism. Harvard Business Review (May-June): 145-158. (A new approach where the natural capital of the ecosystem is properly valued. Where business practices shift: 1) to dramatically increase the productivity of natural resources, 2) to biologically inspired production models, 3) to solutions based business models, and 4) to reinvest in the natural capital).

Lubatkin, M. and R. C. Rogers. 1989. Diversification, systematic risk, and shareholder return: A capital market extension of Rumelt's 1974 study. The Academy of Management Journal 32(2): 454-465.

Lubatkin, M. and S. Chatterjee. 1994. Extending modern portfolio theory into the domain of corporate diversification: Does it apply? The Academy of Management Journal 37(1): 109-136.

Luther, R. G. and S. Longden. 2001. Management accounting in companies adapting to structural change and volatility in transition economies: A South African study. Management Accounting Research (September): 299-320.

Lynton, R. P. 1969. Linking an innovative subsystem into the system. Administrative Science Quarterly 14(3): 398-416.

Lys, T. and K. Sivaramakrishnan. 1988. Earnings expectations and capital restructuring: The case of equity-for-debt swaps. Journal of Accounting Research (Autumn): 273-299.

A-L  |  M-Z