search query: @author Shields, M.D. / total: 2
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| Author: | Rowe, C. Birnberg, J.G. Shields, M.D. |
| Title: | Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge |
| Journal: | Accounting, Organizations and Society
2008 : FEB/APR, VOL. 33:2-3, p. 164-198 |
| Index terms: | management accounting organizational change knowledge |
| Language: | eng |
| Abstract: | This paper reports the results of a nine-year study which examines how responsibility accounting (hereafter as: RA) is used to manage horizontal relationships among several responsibility center (hereafter as: RC) managers including those working on committees or cross-functional teams. Theory-consistent evidence is found to show that the goal-congruent design or redesign of accounting and participation practices in general, and of RA in particular, depends on the magnitude, scope and speed of organizational process change. Results reveal, among others, that several accounting and participation practices support RC boundary management involving framing or reframing RC boundaries so as to influence competitive or cooperative behavior among RC managers. |
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