Basics of qualitative research: Grounded theory procedures and techniques

How to ... be a reflective practitioner.

Contingency-based research has a long tradition in the study of management control systems (MCS). Researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national culture. In recent years, contingency-based research has maintained its popularity with studies including these variables but redefining them in contemporary terms. This paper provides a critical review of findings from contingency-based studies over the past 20 years, deriving a series of propositions relating MCS to organizational context. The paper examines issues related to the purpose of MCS, the elements of MCS, the meaning and measurement of contextual variables, and issues concerning theory development. A final section considers the possibility that contingency-based ideas could encompass insights from a variety of theories to help understand MCS within its organizational context.

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Management control systems design within its organizational context: findings from contingency-based research and directions for the future

What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

It sounds good when knowing the nature of managerial work in this website. This is one of the books that many people looking for. In the past, many people ask about this book as their favourite book to read and collect. And now, we present hat you need quickly. It seems to be so happy to offer you this famous book. It will not become a unity of the way for you to get amazing benefits at all. But, it will serve something that will let you get the best time and moment to spend for reading the book.

https://link.springer.com/content/pdf/10.1057%2Fjors.1974.92.pdf

The Nature of Managerial Work

Moderate impact of ERPS on management accounting: a lag or permanent outcome?

It's a Small World of Management Accounting Practices

Towards explaining stability in and around management accounting systems

Towards increasing business orientation: Finnish management accountants in a changing cultural context

In this article we discuss the motivation for and role of theory in management accounting. We argue that theories in an applied field such as management accounting research should provide explanations that are useful for those we study – managers, organizations and society. We evaluate the nature of theories currently used and developed. Those theories that are considered theories by the research community are largely imported from other disciplines, but have hardly anything that makes them unique to management accounting. Those theories that are not currently regarded as theories by many of our colleagues attempt to explain how to apply management accounting to achieve superior performance. We argue that both forms of theories, at present, largely fail to provide valid support for practitioners. We contend that management accounting theory should help us to answer questions of what kind of management accounting systems we should apply, how, in what circumstances, and how to change them. We provide sugges...

Markus Granlund

Papers

Moderate impact of ERPS on management accounting: a lag or permanent outcome?

It's a Small World of Management Accounting Practices

Towards explaining stability in and around management accounting systems

Towards increasing business orientation: Finnish management accountants in a changing cultural context

In Search of Management Accounting Theory