5Burns, J., and R. W. Scapens. 2000. Conceptuali- zing Management Accounting Change: An Institutional Frame- work.. Management Accounting Research, 11 ( 1 ) : 3 ~ 25.
6Burns, J., and J. Vaivio. 2001. Management Account- ing Change. Management AccountingResearch, 12 (1) : 6 - 28.
7Dovev, L., R. H. Pamela, and K. Poonam, 2012. Organizational Differences, Relational Mechanisms, and Alli- ance Performance. Strategic Managment Journal, 33 ( 13 ) : 1453 ~ 1479.
8Gary, M. S., and R. E. Wood. 2011. Mental Mod- els, Decision Rules, and Performance Heterogeneity. Strategic Management Journal, 32 (6) : 569 -594.
9Johnson, T. H., and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press Labianca, G., B. Gray, and D. J. Brass, 2000.
10A Grounded Model of Organizational Schema Change During Em- powerment. Organization Science, 11 (2): 235 -257.