国外管理控制理论研究脉络梳理与模型评介
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外国经济与管理 2011 年 第 33 卷第 04 期, 页码：26 - 34
摘要
参考文献
摘要
管理控制是一个近年来快速发展的交叉研究领域,本文在回顾和梳理国外相关经典文献的基础上,首先对管理控制概念进行了界定,对管理控制理论研究的历史沿革进行了断代,并且介绍了目标导向、过程导向和因果关系导向这三种管理控制理论研究范式;然后对这三种研究范式下的管理控制模型进行了评介;最后对全文进行了总结,并对未来研究进行了简要展望。
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[2]Anthony,R N.Planning and control systems:A framework for analysis[M].Boston:Harvard Business School,1965.
[3]Scott,W R.Development in organization theory:1960-1980[J].American Behavior Scientist,1981,24(3):407-422.
[4]Otley,D,Broadbent J,and Berry,A.Research in management control:An overview of its development[J].British Journal ofManagement,1995,6(1):31-44.
[5]Jordi Carenys.Management control systems:A historical perspective[J].International Bulletin of Business Administration,2010,7(1):37-54.
[6]Chenhall,R H.Management control systems design within its organizational context:Findings from contingency-based researchand directions for the future[J].Accounting,Organizations and Society,2003,28:127-168.
[7]Otley,D.The contingency theory of management accounting:Achievement and prognosis[J].Accounting,Organizations andSociety,1980,5(4):413-428.
[8]Chenhall,R H.Theorizing contingencies in management control systems research[A].in Christopher S Chapman,Anthony GHopwood,and Michael D Shields(Eds.).Handbook of management accounting research[C].Oxford,UK:Elsevier,2007:163-205.
[9]Kaplan,R S.Measuring manufacturing performance:A new challenge for managerial accounting research[J].Accounting Re-view,1983,10(3):686-705.
[10]Kaplan,R S,and Norton,D P.The balanced scorecard:Translating strategy into action[M].Boston:Harvard BusinessSchool,1996.
[11]Mintzberg,H,Ahlstrand,B,and Lampel,J.Strategy safari:A guided tour through the wilds of strategic management[M].(刘瑞红等译).北京:机械工业出版社,2001.
[12]Hobbs,J E.A transaction cost approach to supply chain management[J].Supply Chain Management,1996,1(2):15-27.
[13]Spraakman,G.Transaction cost economics:A key link between strategy,structure and employee performance[J].ManagerialAuditing Journal,1997,12(7):323-330.
[14]Morrill,C,and Morrill,J.Internal auditors and the external audits:A transaction cost perspective[J].Managerial AuditingJournal,2003,18(6/7):490-504.
[15]Spekle,Roland F.Explaining management control system structure variety:A transaction cost economics prospective[J].Ac-counting,Organizations and Society,2001,26(2):419-441.
[16]Simons,R.Control in an age of empowerment[J].Harvard Business Review,1995,73(2):80-86.
[17]Ferreira,A,and Otley,D.The design and use of performance management systems:An extended framework for analysis[J].Accounting,Organizations and Society,2009,20(4):263-283.
[18]Ferreira,A,and Otley,D.The design and use of management control systems:An extended framework for analysis[R].AAAManagement Accounting Section 2005 Meeting Paper,2006.
[19]Otley,D.Performance management:A framework for management control systems research[J].Management Accounting Re-search,1999,10(4):363-382.
[20]Malmi,T,and Brown,D A.Management control systems as a package—opportunities,challenges and research directions[J].Management Accounting Research,2008,19(4):287-300.
引用本文
罗彪, 郑姗姗. 国外管理控制理论研究脉络梳理与模型评介[J]. 外国经济与管理, 2011, 33(4): 26–34.
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