期刊文献+

西方管理会计中“信任”议题研究评述与启示 被引量:3

下载PDF
导出
摘要 近年来,西方管理会计研究成果日益丰富,除了管理会计的传统话题外,新颖的和交叉性议题日益成为管理会计关注的重点,并彰显着管理会计的研究方向,这对中国管理会计的研究有很大启示。本刊特约请对外经贸大学国际商学院汤谷良教授组织撰写了"西方管理会计研究成果评述系列"论文,具体包括管理会计中的"信任"、"组织学习"、"文化"、"社会网络"、"政治关联"与"供应链管理"等议题,以期向中国会计学术与实务界总结和评述西方(尤其北美和欧洲)近十年(2000~2009年)管理会计议题研究的成果、贡献与启示。
作者 汤谷良 丁博
出处 《财会通讯(上)》 北大核心 2011年第5期9-12,共4页 Communication of Finance and Accounting
基金 国家自然科学基金资助项目"中外合资企业管理控制的比较案例研究"(编号:70772022) 对外经济贸易大学211项目阶段性研究成果
  • 相关文献

参考文献13

  • 1Ed Vosselman and Jeltje van der Meer-Kooistra. Accounting for control and trust building in interfirm transactional relationships, Accounting, Organizations and Society , 2009.
  • 2Inga-Lill Johansson and Gudrun Baldvinsdottir. Accounting for trust: some empirical evidence, Management Accounting Research, 2003.
  • 3Chong M.Lau and Christen Buckland. Budgeting-the Role of Trust and Participation: A Research Note, Abacus, Vol. 37, No. 3,2001.
  • 4Frank Hartmann and Sergeja Slapnicar. How formal performance evaluation affects trust between superior and subordinate managers, Accounting, Organizations and Society, 34,2009.
  • 5Cyril Tomkim.Interdependencies, trust and information in relationships, alliances and networks, Accounting, Organizations and Society, 26,2001.
  • 6Kim Langfield-Smith and David Smith. Management control systems and trust in outsourcing relationships, Management Accounting Research, 14, 2003.
  • 7Maria L. Velez, Jose M. Sanchez and Concha Alvarez-Dardet. Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study, Accounting, Organizations and Society, 33, 2008.
  • 8Robert H. Chenhall and Kim Langfield-Smith. Performance Measurement and Reward Systems, Trust, and Strategic Change, Journal Of Management Accounting Research,Vol.5, 2007.
  • 9David Emsley and Filip Kidon. The Relationship between Trust and Control in International Joint Ventures: Evidence from the Airline Industry, Contemporary Accounting Research, No. 3,2007.
  • 10Cristiano Busco, Angelo Riccaboni and Robert W.Scapens. Trust for accounting and accounting for trust, Management Accounting Research , 17, 2006.

同被引文献29

  • 1孟焰,孙丽虹.管理会计理论框架的研究[J].中央财经大学学报,2004(10):67-70. 被引量:22
  • 2徐丹杰,郝丽.管理会计在企业中应用的探讨[J].中国总会计师,2006(8):78-79. 被引量:10
  • 3刘爱东,蔡建平.管理会计理论框架的研究综述[J].当代经济管理,2007,29(1):117-120. 被引量:8
  • 4孙茂竹.管理会计理论思考与架构[M].中国人民大学出版社,2002.
  • 5方世荣:《管理评论》,台湾金融出版社2002年版.
  • 6江义平:《台湾中小企业策略联盟决策模式建构与分析之研究》,国立中兴大学企业管理出版社1999年版.
  • 7Sarkar MB,Raa Eehambadi,S.Tamer Cavusgil and Preet S.Aulakh.The Influence of Complementarity,Compatibility and Relationship Capital in Alliance Performance.Journal of the Academy of Marketing Science,2001.
  • 8Oliver Williamson.Transaction Cast Economics:The Governance of Contractual Relations.Journal of Law And Economics,1979.
  • 9Robert H.Chenhall and Kim Lang&eld-Smith.Performance Measurement and Reward Systems,Trust,and Strategic Change.Journal Of Management Accounting Research,2011.
  • 10Ring and Van de Ven.Developmental process of cooperative interarganizational relationships.Academy of Management Review,1994.

二级引证文献89

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部