MANAGEMENT ACCOUNTING IN THE DIGITAL ECONOMY This page intentionally left blank MANAGEMENT ACCOUNTING IN THE DIGITAL ECONOMY Edited by Alnoor Bhimani Great Clarendon Street, Oxford OX2 6DP Oxford University Press is a department of the University of Oxford It furthers the University's objective of excellence in research, scholarship, and education by publishing worldwide in Oxford New York Auckland Bangkok Buenos Aires Cape Town Chennai Dar es Salaam Delhi Hong Kong Istanbul Karachi Kolkata Kuala Lumpur Madrid Melbourne Mexico City Mumbai Nairobi São Paulo Shanghai Taipei Tokyo Toronto Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries Published in the United States by Oxford University Press Inc., New York © the several contributors The moral rights of the authors have been asserted Database right Oxford University Press (maker) First published 2003 All rights reserved No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission in writing of Oxford University Press, or as expressly permitted by law, or under terms agreed with the appropriate reprographics rights organization Enquiries concerning reproduction outside the scope of the above should be sent to the Rights Department, Oxford University Press, at the address above You must not circulate this book in any other binding or cover and you must impose this same condition on any acquirer British Library Cataloguing in Publication Data Data available Library of Congress Cataloging in Publication Data Data available ISBN 0-19-926038-9 10 Typeset by Newgen Imaging Systems (P) Ltd., Chennai, India Printed in Great Britain on acid-free paper by Biddles Ltd., Guldford and King's Lynn CONTENTS List of Contributors List of Figures List of Tables Digitization and Accounting Change Alnoor Bhimani Part The Transformation of Accounting and Management Controls Dis-Integration through Integration: The Emergence of Accounting Information Networks Franco Amigoni, Ariela Caglio, and Angelo Ditillo Management Accounting for the Extended Enterprise: Performance Management for Strategic Alliances and Networked Partners Shannon W Anderson and Karen L Sedatole Technology-Driven Integration, Automation, and Standar dization of Business Processes: Implications for Accounting Chris Chapman and Wai Fong Chua Expenditures on Competitor Analysis and Information Security: A Managerial Accounting Perspective Lawrence A Gordon and Martin P Loeb The Changing Role of Management Accounting and Control Systems: Accounting for Knowledge Across Control Domains Frank G H Hartmann and Eddy H J Vaassen vii xiv xvi 13 15 36 74 95 112 vi CONTENTS Part Reflections on Organizational Shifts Management Accounting Inscriptions and the Post-Industrial Experience of Organizational Control Paul Andon, Jane Baxter, and Wai Fong Chua Operations, Purchase, and Sales in Hyperreality: Implications for Management Control from the Perspective of Institutional Sociology Salvador Carmona and Paolo Quattrone Not for Profit—for Sale: Management Control in and of an Internet Start-Up Company Jan Mouritsen and Kristian Kreiner 10 Management Accounting in the New Economy: The Rationale for Irrational Controls Leif Sjöblom Part Reshaping Accounting 11 Management Control and E-Logistics Maurice Gosselin 12 Internet-Based Information Systems in the Not-for-Profit Sector Hans-Ulrich Küpper 13 Paradoxes of Management and Control in a New Economy Firm Kari Lukka and Markus Granlund 14 Management Accounting and the Knowledge Production Process Hanno Roberts Index 133 135 152 169 185 203 205 218 239 260 284 LIST OF CONTRIBUTORS AMIGONI, Franco, is Full Professor of Management Accounting and Control Systems at Bocconi University and Senior Lecturer at the Management Accounting and Control Department of SDA Bocconi School of Management From 1991 to 1996, he was the Dean of SDA Bocconi School of Management He has published several papers on the design of management control systems and the impact of information technologies on the evolution of accounting His research interests are in the fields of integrated performance measurement systems, innovations in management accounting and corporate governance ANDERSON, Shannon, is an Associate Professor of Management at the Jesse H Jones Graduate School of Management of Rice University Prior to joining the faculty at the Jones School she taught for years at the University of Michigan Business School She earned a doctorate in Business Economics at Harvard University and a BSE in Operations Research at Princeton University Her research focuses on designing and implementing performance measurement and cost control systems to support management decision-making and has been published in the Accounting Review, Accounting, Organizations and Society, Accounting Horizons, Production and Operations Management, the International Journal of Flexible Manufacturing Systems, and the Journal of Management Accounting Research She is also co-author of the book Implementing Management Innovations Before returning to school to pursue her doctorate, Professor Anderson worked as an engineer for General Motors Corporation Professor Anderson is a member of the American Accounting Association and INFORMS and currently serves as an Associate Editor of the Journal of Management Accounting Research and Management Science and on the editorial boards of the Accounting Review, Management Accounting Research, Accounting, Organizations and Societies, and Service Operations Management ANDON, Paul, M.Com (Hons.) CA is a Lecturer from the School of Accounting at the University of New South Wales, Sydney, Australia Paul currently teaches undergraduate financial and management accounting His main research interests are in the areas of customer reporting/profitability, knowledge management and ‘new economy’ performance measurement Prior to joining UNSW, Paul was employed at PricewaterhouseCoopers within their Assurance and Business Advisory Services division, specializing in technology, communications, and entertainment clients Paul is an Associate of the viii LIST OF CONTRIBUTORS Institute of Chartered Accountants in Australia He has published in the Australian Accounting Review and Pacific Accounting Review BAXTER, Jane, Ph.D FCPA is from the School of Accounting at the University of New South Wales, Sydney, Australia Jane teaches and researches in the area of management accounting Jane has designed and teaches courses on stakeholder value management, innovation and intangible resources Her current research interests encompass innovation, knowledge management, and the structuring of the accounting and finance function Jane has published in Behavioral Research in Accounting, Journal of Management Accounting Research, Pacific Accounting Review, Australian Accounting Review and Accounting, Organizations and Society BHIMANI, Alnoor (Al), is a Reader in Accounting and Finance at the London School of Economics where he has been teaching since 1988 He obtained an MBA from Cornell University (US) and a Ph.D from the LSE and is also a Certified Management Accountant (Canada) Al has co-authored a number of books, including Management Accounting: Evolution not Revolution (CIMA 1989), Management Accounting: Pathways to Progress (CIMA 1994) and Management and Cost Accounting (Pearson 2003) He has also edited Management Accounting: European Perspectives (OUP 1996) Al has written numerous articles in scholarly journals and serves on the editorial board of several journals He has undertaken management accounting related fieldwork in a variety of global enterprises and has presented his research to corporate executives and academic audiences in Europe, Asia, and North America CAGLIO, Ariela, Ph.D in Economia Aziendale e Management at Bocconi University, is an Assistant Professor of Management Accounting and Control Systems at Bocconi University and Lecturer at the Management Accounting and Control Department of SDA Bocconi School of Management She has published some contributions on the evolution of the accounting profession, integrated information systems, and internet-based companies Her research interests relate to the impacts of information technologies on both the organization of accounting activities and accounting system and management control of networked firms Salvador Carmona is a Professor of Accounting and Management Control at Instituto de Empresa Salvador's research interests are management acounting in high-tech environments and management accounting change from an historical perspective His papers have been published in journals such as Abacus; Accounting Historians Journal; Accounting, Organizations and Society; the European Accounting Review; the European Journal of Operational Research; The International Journal of Production Economics; Management Accounting Research; Management Learning; and The LIST OF CONTRIBUTORS ix Scandinavian Journal of Management He serves on the editorial board of several academic journals CHAPMAN, Chris, gained his doctorate from the London School of Economics and Political Science before moving to the University of Oxford as a University Lecturer in Management Studies and Fellow in Accounting at Linacre College His research interests focus on the role of accounting and accountants in financial management and performance evaluation Emphasizing the social and organizational aspects of these processes he has published in journals such as Accounting, Organizations and Society, Management Accounting Research, and European Accounting Review Chris sits on the editorial board of Accounting, Organizations and Society CHUA, Wai Fong, took up the headship of the School of Accounting at the University of New South Wales in 2000 where she has been a Professor since 1994 Prior to joining UNSW in 1985, Wai Fong taught at the University of Sheffield (1981–1982) and Sydney University (1983–1985) She teaches and researches primarily in the area of management accounting Her current research projects include an examination of the role of financial and nonfinancial controls in the professional service firms and the operation of ‘digitized’ accounting technologies Her other research interests include the historical professionalization of accounting and accounting in the public sector She has published widely in international journals including The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Critical Perspectives on Accounting, and the Journal of Management Accounting Research She is on the editorial boards of several journals and on the Academic Board of the Institute of Chartered Accountants in Australia DITILLO, Angelo, Ph.D in Economia Aziendale e Management at Bocconi University, is an Assistant Professor of Management Accounting and Control Systems at Bocconi University and Lecturer at the Management Accounting and Control Department of SDA Bocconi School of Management He has published papers on financial shared service centres, transfer pricing, and knowledge-based organizations His main research interests are in the area of management accounting and control of knowledge-intensive firms, multinational corporations, and networks GORDON, Lawrence A., is the Ernst & Young Alumni Professor of Managerial Accounting and Information Assurance, and the Director of the Ph.D Programme at The Robert H Smith School of Business, University of Maryland, College Park His Ph.D is in Managerial Economics from Rensselaer Polytechnic Institute He is the author of more than seventy-five articles, published in such journals as The Accounting Review, Journal of Financial and Quantitative Analysis, Accounting, Organizations and Society, INDEX B2C (business to customer) e-commerce 74–5, 79, 188, 210, 214; market 199; segment of new economy 187 Ba, concept of 276; see alsoNonaka back-end intelligence 25 backflush accounting Baden-Fuller, C 46, 50, 53–4, 59–60, 64–5 Baiman, S 38, 208 Balanced Scorecard (BSC) 146, 200, 205, 252, 281; as diagnostic tool 191; philosophy 119 bandwidth 28 Barber, P 20 Barey, J B 261 Baring's Bank 191 Barnett, W P 164 Bartlett, C A 173 Bashein, B 87, 89 Baudrillardian notion of hyperreality 163 Baudrillard, J 163 Baughn, C C 46 Baum, J A C 15, 48 Bavaria ; ministry of sciences, research, and arts 233; State Office for Statistics and Data Processing 235; universities, data warehouse system of 234–5 Bavelas, A 22, 24 Baxter International 48 Baxter, J Bazerman, M H 96, 99 Beecham, M 57 behaviour ; accounting research 3flexibility 248; of groups, accounting literature on 4; of managers 122; pattern of sharing 270 beliefs systems 122, 128, 191, 251 Bentham, J ; panopticon 136 Beretta, S 25–7 Berger, P L 155 Bergin, S 57 Bernstein, P L Berry, A J 118, 120 Bernstein, D 212 Bertelsmann-On-Line (BOL) 186, 192; case study 198–9 ‘best practice’, diffusion of 138 Bettis, R A 117 Bhimani, A 1, 3, 113 Bianchi, M 38, 444 Birnberg, J G 208 Bjørkeng, K 278 Bjørnenak, T 154 Blain, J 84 Blois, K J 15 Boiney, L G 3–4 Boisot, M H 16 Boland 84, 86 285 Boland, R 85 Boland, R J., Jr 21 Bontis, N 264 ‘bookkeeping flow’ between knowledge categories 280 boom years of late 1990s and early 2000 243 Booz-Allen & Hamilton 42 Boudreau, J W 281 boundary systems 122, 192, 251, 254 ‘bounded rationality’ of contract writers 44 Bradach, J L 16, 19 Braddock, R 188 Brandenburger, A M 43, 47 Branstad, D 97 Bray, P 26 Brenna, B 273 Brinker, B J broadband access connections Broadhead, R 164 Bromwich, M 3, 38, 96, 113 Brownell, P 24, 123 Brown, J S 84 Brynjolfsson, E BSC 147 budgeting model 118 Burchell, S 135, 154 burn rate 242, 253 Burns, J 154, 250 Burns, T 83 Burt, R 16 business ; communication field 278; domain 126; ‘ecosystem’, metaphor of 47; models 187; processes, technologydriven integration, automation, and standardization of 74 business to business seeB2B 75 business to customer seeB2C Business Excellence model of European Foundation of Quality Management (EFQM) 274, 281 Buvik, A 46 buyer-supplier partners, pairs seeEllram and Edis’study Byrne, J 84 Cachon, G P 48 Cachon, G R P 48 286 INDEX Caglio, A 7, 15, 28–9 calculative trust 52 capacity cost management 205 Carley, K Carmona, S 8, 152, 154 Carroll, G R 164 Carroll, J 164 Carruthers, B G 154–5 cash flow ; financial indicators based on 253; rolling budgeting based on 253 Castells, M 1, 82–3, 85, 90, 135, 137–8, 239 causes and effects relationships, knowledge about 23 CD-ROM business 240–1 Cecil, R 88 CESAD workshop on E-Administration 28 CEUS 233 Chandler, A 16 Chandra, A Chanhall, R H 208 Chapman, C 7, 74, 76, 88–9, 154 Chapman, C S 6, 17, 24, 29, 84, 208 Chen, M.-J 96 Chenhall and Morris (1986) model 214 Chenhall, R H 214–15, 249, 251, 254 Chesbrough, H 82–3 chief financial officer (CFO) 190 Chiles, T H 55 CHL 28 Choe, S 51 Chorafas, D N 152, 164 Choudhury, N 247 Christensen, C M 1, 138 Chua, W F 7–8, 74, 250 circulation as solution 179 Cisco Systems 28, 61, 179, 187, 212 clan control 122 Clark, P J 173 Clark, T H Clegg, S R 116 Clement, J P., III 54 ‘clicks and-mortar’ firm 241 client/customer loyalty 262 client/server technology 76 Coase, R H 43 Coca-Cola 60 coercive isomorphism 155 collaboration ; data on characteristics of 41; formation of 37, 41; potential returns to 36 collective performance, incentive system based on 160 Collinson, D 137 Colvin, G Committee of Sponsoring Organizations of Treadway Com- mission (COSO) 208 communication-intensive control mechanism 125 communications security software providers 248 competence 262; arenas of 179; maps 268; trust 52 competitor analysis (CA) 95–9; expenditures on 95 competitor analysis and information security ; combining 98; game theoretic aspects of 99; model 99–106implications of 106–9limitations 109 computational complexity 22, 24 computer-based information exchanges Computer Security Institute (CSI) 97 connectivity 266–74 contextual settings and characteristics of digital economy, link between 215 contingency theory 115, 208 contracts, incomplete 44 control ; basic model for phases 206; elements 208; environment 127factors 208; in new organization 126–9; and management control, classical concepts of 118; needs 7; tools 122; traditional notions of 117–19; typologies and New Organization 121–3 Control Objectives for Information and related Technology (COBIT) standards 98 Cooper, D J 136, 243 Cooper, M D Cooper, R 3, 38, 57, 75 cooperation 124; inter-organizational forms of 15 cooperative adaptation 50 coordination 118 core values 191 Corner, D C 21 corporate communication 278 corporate competencies, development of 171 corporate information systems, development of 76 corporate intranets 78 corporate legitimacy INDEX cost ; allocation 229, 280; management 253and control 88; of quality exercises 20; reduction 26 costing systems, standard 206 Covaleski, M A 136 creativity cross-learning 124 cultural change, challenge and facilitation of 246–50 cultural controls 121–2, 128 Currall, S C 40, 52, 57–8 customer 188, 264; churn 189; demanding 176; and market segmentation, analysis 189; orientation 26 customer-centricity 213 customer relationship management (CRM) 74–5; systems 78–9 cybernetic control model 118–19; extension 119–21; traditional 117 cybernetic management accounting techniques 118 Das, T K 36, 38, 49–52, 55–7, 62–4 data mining 87, 91; tools, analytical 78 data scrubbing 76 data warehouse 76; decentralized structure 226; integrated 224; management information system, internet-based use of 236; non-volatile 225; software 235; subject-oriented 224; system components of 225modern effectiveness of 237in not-for profit organizations 224; time-varying 225 data warehousing projects 91 Davenport, T 17, 78 Dawson, R 280 de Bontis, N 264 DEC 120 decentralization 117, 207 Deci, E L 241 decision theory 22 Deephouse, D L 153, 156, 163 deflexibilization 191 Dekker, H C 38, 48 Delaney, R 205, 212 Demarest, M 123–4 dematerialization 213 Demski, J S 17, 24, 98, 208 Denmark 174 Denning, D 97 Dent, J F 6, 245, 249–50 depreciation method 229 deregulation 205 DeSanctis, G 20, 88 deverticalization 213 diagnostic control systems 251, 254 diagnostic systems 192 Dibner, B 212 digital economy digital libraries 27 287 digitization 6; and accounting change 1; of management accounting inscriptions 147 digitized repositories 138 Dimaggio, P J 16, 152, 154–5, 163, 165 Dimaggio and Powell, New Institutional Sociology of 154 Dirsmith, M W 136, 152–3, 155, 163, 165 disembeddedness of organizational control 138 disintermediation 213 dispute resolution mechanisms 36 Ditillo, A 7, 15, 26 Dixon, L 61 dominance 118 Dopuch, N 206 dot-coms 241 double-loop learning 255 Doz, Y L 38, 44, 47, 58, 63–4, 138 Drucker, P F 116, 123, 138 Dugdale, D 166 Duguid, P 84 Dutch railways (NS) 125 Dutch Tulip mania of the seventeenth century 195 Dyer, J H 36, 48, 52, 56–8, 65 dynamic capabilities ; concept of 260; of firms 271 dynamics of alliance 50 dynamic strategy 210 e-activities (electronic activities) 113 Earl, M eBay.com 241 Ebers, M 15 e-business 209; applications 172; environment 152, 162, 209–11; operations 8; performance measurement, survey on 253 Eccles, R G 15–16, 18–19 288 INDEX e-commerce 79, 241 e-companies 28 economical networks 114 economic evolution, three ages of 112 economic information systems, types of 227 economic organization ; hybrid structures 17; mixed mode structures 19; polar types 16 e-culture 211 Edis, O R V 59–61 EDS 197 Edvinsson, L 123 e-entrepreneurship 113 ‘efficiency’ and ‘effectiveness’ dual mantras of 136 E-firm 169; circulation of 179; complementary 177; deflexibilization of 182; evolution of 180; flexibility 191; management and control, development of 174–83of resources, tools for 178; rationalized evolution of 170; space of 181 Ehrvervsudviklingsrådet 274 e-industry 114 e-initiatives 210 EIP seeenterprise information portal EIS seeexecutive information systems Eisenhardt, K M 271 electronic data interchange (EDI) 74 electronic procurement systems 78 Elliott, R K 97 Ellram and Edis’ study of pairs of buyer-supplier partners 59, 61 Ellram, L M 59–61 e-logistics 205, 208–9, 212–15; trends in 213–14 email 81 Emmanuel, C 135–6 employee behaviour 207 encryption 97 end-user computing 76 Engel, E 240 Enron 191 enterprise activities enterprise application integration (EAI) 75 enterprise information portal (EIP) 74–5, 78 enterprise resource planning (ERP) 74–5,77, 157; packages 79, 81; system 162advantages of 78impact on work of management accounts 87standard, interfaces of 88; see alsoERP-type technologies environmental pressures, compliance with 155 epistemic complexity 22, 24 Eppinger, S.D 44 Epstein, J equity exchange 46 equity joint ventures 46 EQ Online 241 e-reporting 25–9 ERP-type technologies 81–5; evolution of 76–9; glossary of 75; implications for accounts, accounting, and accountability 85–91for research 90–1; and standardization 79–81 Espeland, W N 154 Europe 25 European Union 244 Evans, P 185 Evans, P A L 245 Evans, P B 28 evolution of alliances 63 executive information systems (EIS) 74, 77 Exel 26 experience economy expert (or knowledge-based) organizations 246 explicit and tacit knowledge, interaction 275 extended business reporting language (XBRL) 89 extended enterprise management, accounting for 36, 38 extended enterprises 28 extended-ERP 79 extensible mark-up language (XML) 76 external capital 264 external reporting 89–90, 277 Fahy, M 75 family-owned firms 162 Fan, M 117 FASB 90 Faucheux, C 17 Faust, K 24 Fayol, H 115 Feinman, T M 152 Feltham, G A 17, 208 Fiat 26 financial control and non-financial culture 247–50 financially oriented information systems financial shared service centres 25–9; and customers, relationship 27 financial space 179 Finland 242, INDEX 248; evolution of management accounting practices in 154; food manufacturing firms 244 firewalls 97 firm ; boundaries and alliance formation, theories of 43–9determinants of 43–5; deliberate choices 16; in digital economy 209; knowledge-based theory of 124; knowledge-intensive 116; as meeting place 174–81; and its network of suppliers, interdependence 44; resourcebased view of 44–5; strategy, dynamics of 45 first mover 188 Fisher, J 119, 208 Fisher, M 48 flat and horizontal corporations flexibility ; culture of management 246; forms of 249 flow 263 ‘fool-proofs’ 125 Forbes 55 Ford 58 formal project team 269 Fortune 1000 companies 197 Foster, R 242–3, 245 Foucault, M 136, 138, 140 framework ; for control 121; on strategy implementation 121 freedom of operation Freeman, J 22 Freeman, L C 22, 24 Frey, B 241 Frey, S C., Jr 58 Friberg, M 172 Fulk, J 20, 88 full-institutionalization 155 Galbraith, J 20, 24, 125, 276 Gambetta, D 52, 57 game theory ; model of market 7; type of ‘calculative trust’ 51 Gandy, T 76 Gaonkar, B 205, 213 Gartner Group 209–10 Gas Research Institute 54 Gates, Bill geographical location 239 Germany 228, 230–1, 235; universities in 226; see alsoBavaria Ghoshal, S 96, 173, 265 Giddens, A 85, 138, 156, 162–4, 248–9; structuration theory 154 Gietzman, M B 38 Gilmore, J H Gimeno, J 156 global firms 239 globalization 113, 205, 244 global knowledge repositories 147 global network 210 global reach 210 289 Global Shared Services Benchmark Survey 26 Glover, S M 152 GM 120 good will value 262 Gordon, L A 6–7, 95, 98–9 Gosselin, M 8, 205 governance forms 46 Govindarajan, V 96 Grandori, A 16, 20, 22, 27 Granlund, M 9, 153–4, 156, 163, 239, 244, 247–8, 251–2 Granovetter, M 36, 51 Granovetter, M S 36, 38 Grant, R M 24, 124–6, 256, 257 Greenstein, M 152 Grojer, J.-E 281 Groot, T L C M 38, 50, 63 Grossman, S 44 group problem solving and decision-making 125 Grover, V growth rate adjusted P/E-ratio, PEG-ratio 240 Guilding, C 96–7, 205 Gulati, R 36, 38, 40, 44, 46–9, 51–3, 55, 57 Gupta 152 Hagedoorn, J 46 Hagen, J.M 51 Haka, S 108 Hamel, G 43–4, 47, 138 Hamilton, G 16 Hammarsten, H 248 Hand, J R M 240 Handy, C 84 Hanmel, G 246 Hannan, M H 22 Hansen, A 246–7, 249, 252 Hansen, M T 265 Hansmann, H 36 Hans-Ulrich Küpper 218 Harbison, J R 36, 38, 42, 48, 50, 54 Harrigan, K R 16 Hartmann, F G H 7, 112, 118 290 INDEX Hart, O 44, 53 Harvey, D 135, 137–8 Haskins, J 262 Hasselbladh, H 153, 165 Hatch, M 250 Haterly, D 173 Hayes, D.C 208 Hedberg, B 4, 277 Helfat, C.E 271 Helsinki Stock Exchange 242 Hendricks, M 61 Hennart, J 19 Henry, D Hesterly, W.S 17–19, 27 Hewlett-Packard 61 hierarchical reporting, traditional concept of 28 hierarchy 16 hierarchy-based authority 115 Hill, S 84–5, 90 Hirji, K K 96 Hirshleifer, J C 23 Hirst, M K 23–4 Hirt, S G 76, 79 Hitt, M 211 Holland, C P 17–20 Holmberg, I 1, 5, 243, 245 Holthausen, R 108 Homo economicus 195 Honda of America 57, 59 Honeywell 59 Hooper, T 87 Hope, J 112, 119, 123 Hope, T 112, 119, 123 Hopper, T 85, 88, 91, 136, 166 Hopwood, A G 6, 23, 38, 247 Horngren, C T 135 Hout, T M 247 Hughes, D 38 human ; capital 44, 264, 270, 281; knowledge carrier 280; resource 281operationalization of strategic objectives of organization based on 268 human resource management (HRM) 267; module 128 Hutheesing, N 38 hybrid firms 241 hybrid organization forms 37–8, 45–9, 65 hybrid structures 18 hyperreality, operations, purchase, and sales in 152 IASC 90 IBM 26, 60–1, 120, 197 ICD seeInternet commerce division identification criteria 268, 278 Idhe, D 139 Ijiri, Y 245 Iksanen, A 244 incentives 64; schemes 207 individual behaviour, focus on 207 individual competencies of organizational members 128 individual firm identity 47 inducements for alliance formation 49 industrial economics 15 industrial era 112 industrial organization accounting and control in 135 industry consortia 45 information ; assurance 98; asymmetry 268; demand, steps within an analysis of 236; economy 1; era 112; exchange 114; flows 21design of 17in networked structures 18; for internal decision-making 109; location of 22; redundancy of 277; requirements, determinants of 222; role of 17; systems implementation and development 75; technology role in organizations informational complexity 22–5, 27 information and communication domain 126 information and communication technology (ICT) 114; domain 126 information security (IS) 95–9; expenditures on 95; see alsocompetitor analysis Information Systems Audit and Control Foundation 98 initial public offering (IPO) 242 Inkpen, A C 40, 52, 57–8 Inmon, W H 224–5 Institute of Management Accounts 75 institutional isomorphism, three forms of 155 institutional sociology ; framework of 154–6; management control from the perspective of 152 institutional theories and management accounting 154–6 institution based trust 52 institutions in not-for-profit sector 218 instrumental categories of registration, accumulation, and allocation 280 intangible assets ; classification framework for INDEX 262; method of acquisition (ownership transfer) of 262 integration as solution 176 Intel 124, 187 intellectual capital 264; as object for managerial decisionmaking 266; research 272; statements 277; value creation, and knowledge production process 271 intelligence, front-end 25 intensity of profit incentive 46 interactive controls 122 interactive systems 193 interfirm alliances, types of control mechanisms 62 internal accounting formation internal collaboration 211 internal management control systems 185 internal reporting 272; change 277; structures and formats, design of 272 International Standards Organization (ISO) ; 9000, certification programme 57; seven layer model 80 international technologies 17 Internet 78, 80, 195, 241; commerce 156, 159, 161management control systems in 153, 162; company 8; development of 213; entrepreneurs 185; fostering electronic commerce 2; start-up company, management control 169; technologies, decentralization offered by 237 Internet-based data warehouse management information system 233–6 Internet commerce division (ICD) 152, 158–61 Intranet web page 277 inventories 270 investments ; appraisal 21; in centered information systems 24; value moment of 278 isomorphism 154 institutional coercive 155 normative 155 mimetic 155 IT-based economy 240 IT consultants 248 Itner, C D 107 Ittner, C 38 Ittner, Ch 119, 127 Jajodia, S 99 Jale, P 52 James, D 79, 81 Japanese automotive industry 49 Jarillo, J C 15–16 Jarman, N 26 Jeffries, F L 51–2, 58 Jensen, M 48 Jensen, R 243, 245 job self-design 276 Johansen, R 173 291 Johanson, U 272, 281 Johnson Controls 60 Johnson, R 74 joint ventures 37, 40–3 Jones, C 166 Jones, L 96 Jones, S Jönsson, S 4, 277 Joskow, M 44 Jussawalla, R.L Kahin, B Kale, P 47–8, 51, 56, 58 Kallinikos, J 153, 165 Kanter, R M 241 Kaplan, R 2–3, 74–5, 146, 191 Kaplan, R S 3–4, 115, 119, 127, 206, 254 Kaplan, S 8, 242–3, 245 Katz, M Kauffman, R 5–6 Kauffman, S A Kaufman, A 47 Keating, A 108 Kelley, K 113 key performance indicators (KPIs) 192, 200 Khandwalla, P N 208 Khanna, T 38, 48–9 King, R 97 Kinney, W R 38, 98 Kirsch, L J 24 Klein, B 44 Klein, P G 44 Kling, R 1–2 Knight, F 22–3 Knights, D 137 knowledge ; asset categories 278; codification strategy 265; across control domains 112; conversion process, relationship with intellectual capital 275; creation 124, 126–7, 246, 276and integration 125–6; economy 1; facilitator 277; form of intellectual capital 9; integration 124, 128; as intellectual capital 263–6; intensity 5, 117; management 123web 177; narrative 278 292 INDEX knowledge (cont.) ; personalization strategy 265; as resource 261–3; role of management 277; sharing and employment 126; transfer 124tacit 270; workers 116–17 knowledge production 264; process 274–8accounting implications 278–81as set of gear wheels 279 knowledge-based forms of organizational leadership 138 knowledge-based framework for control 129 knowledge-based theory of firm 260, 265 knowledge-based value creation 279 Kodak 60 Kogut, B 44, 46, 48, 50 Konno, N 274 KPIs seekey performance indicators Kraakman, R 36 Kraft, P 81 Kramer, N 84 Kraut, R 85 Kreiner, K 8, 169 Krempel, M 26 Kren, L 208 Kupier, E Küpper, H.-U 8, 222, 226–7 Kwon, S.-W 268, 277 labour as ‘expense’ 137 Laird, I 192 Lamb, R Lamberton, D M Langfield-Smith, K 6, 205, 208, 251 Larcker, D F 107, 119, 127 Larsen, H T 278 Laseter, T 48 Latour, B 135, 139, 166, 174, 239, 249–50; ideas of inscriptions 249 Laumann, E 16 Lawrence, P R 20, 115 Leadbeater, C learning ; pathway of organization 271; stages 272 learning-by-doing 275 Leonard-Barton, D 126 Lev, B 265 levers of control, four 122, 190–1, 251, 281; in old and new economies 193 Lewis, B 208 Lewis, J D 38, 57, 61 Liebowitz, S 1, Lima, E P 61 linking mechanism 21 Lipparini, A 39, 44, 47–8 Litsikas, M 59 Lloyd, T 246 local area network (LAN) 81 Lockett, A G 17–20 Loeb, M P 7, 95, 98–9 logistic companies 125 Lomi, A 16 loose coupling 251, 254; key principles of 255; notion of 243 Lorenzoni, G 16, 39, 44, 46–8, 50, 53–4, 59–60, 64–5 Lorsch, J W 20, 115 Lotus Notes 61 Lowe, E A 118 Løwendahl, J N 261–2 Lucking-Reiley, D Luckman, T 155 Lukka, K 9, 153–4, 163, 239, 248, 251 Lyon, D 138–9 McAfee, A 17 Maccarone, P 251, 254 McCracken 98(A Q Please provide initials) Macintosh, N B 163, 249 Mackay, C 195 McKinsey 187 McMackin, J F 55 MacMillan, I C 96 McNurlin, B 76, 86 Macrì, D 26 macro-goal 119 macro-systems 119 Madhok, A 38, 44, 51–2, 58 Maguire, M A 24 Malmi, T 154 Malone, M S 123 management accountants ; contemporary British 89; as resource controller 281; role of 4–5 management accounting 66, 97; growth in outsourcing activity 88; inscriptions 135; and knowledge production process 260; technology 279 management accounting system ; changing role of 112; characteristics and contextual level variables 6; contingency model 207; design of 205; in digital economy, characteristics of 215 management control 66, 81–5, 173, 246; changes in 206; definition of 206; and e-logistics 205, 214; frameworks INDEX 281; ‘hands-on version’ 249; and knowledge management 123–9; need for 125–6; new perspective for 123; normative theories of 115; ‘paper version’ of 249; systems of 159flexible 250–4implications for 190–4multifaceted role of 166 management cycle of strategy, tactics, and operations, three stage 118 management information system ; determinants of 222; process of installing 235–6 Manchester, P 75, 79 Mandel, M J 173 manufacturing resource planning (MRP) 76 March, J G 243 Margherio, L market 16; of corporate function and service provision 83; and end user understanding, lack of 189; and hierarchy 16–17; leader 188; potential 187; research 162; uncertainty marketing joint ventures 49 markets, hybrids, and hierarchies 43–9 Markus, L 74–5, 79, 85, 91 Martin, J A 271 MAS 214 Masten, S 19, 44 Mazza, C 166 meaning assignment 21 Means, G measurability of outputs 24 Meckling, W 48 media and brand building, overspending on 190 Menard, C 46 Merchant, K A 38, 50, 63, 118, 120–2, 125–6; control objects framework 120, 125 MERITUM 264 Messier, W F 98 Meyer, J W 152–5, 163, 244 micro-goal 119 micro-level linkages among organizations, contents of 19 Micron Technology 212 Microsoft 124 middle-management 268 middleware products, development of 81 Miles, R E 18, 84, 252 Miles and Snow, typology of 252 Milgrom, P 19, 44, 46 Millen, J 99 Miller, D 6, 96 Miller, P 38, 137 Mitchell, J C 19 mixed mode ; organizations, stability of 20; relationships 17, 27; structures 24, 29 mobile business (‘m-business’) 241 293 mobile-phone networks 241 Monteverde, K 44 Moon, P 96 Moore, G A 16, 209–11 Moore, J F 47 Morris, D 208, 214, 216, 249, 251, 254 Moss Kanter, R 15 Motoman 59 Mouritsen, J 4, 8, 169, 173, 246–7, 249, 252, 278 MRB 279 multidimensional data-structures, analysis 236 multimedia developers 240–1 multistage system of centres 229 Munro, R 173 Nahapiet, J 265 Nalebuff, B J 43, 47 Nash equilibrium 101–2 NEF seeNew Economy firm Neill, S 173 NE linkage to economics 240 Nelson, R R 16, 265 neo-institutional approach 15 NE-sector developments 242 Netscape 188 net speed 209 network ; characteristics 51; economy 1; effects 188; relationships 53–4; stability 19; structure literature on 20 networked assets 280 networking ; research on 15; wave 18 networks ‘new’ accounting and control systems, need for 117 ‘New Economy’ ; case studies on control systems 197–200; concept 113–15; and extended enterprise 40–3; management accounting in 185; mindset 8, 187; spirit 250 New Economy firms (NEFs) 240–6; belief systems 254 294 INDEX New Economy firms (NEFs) (cont.) ; capital market studies 240; collapsed 248; creative functions of 254; development trajectory 252; external pressure for financial control systems in 248; financial indicator of 242; inherent tension 2456, 254; leaders of 243; management and control in 239, 243–4; market values 240; negotiation analysis 16; on-going cultural change 255; operational agenda of 246; pioneering 241; R&D in 254; strategy and development phase of 251; tensions between creative flexibility and management control 245–6; ‘true’ 241 New Institutional Economics 43 ‘new institutional sociology’ frame of Newmann, W.H 16 new-media firms 240 ‘New Organization’ as response 113, 115–17 new ‘pure play’ economy companies 185 New Zealand-based companies, questionnaire survey of 97 Nicolini, D 20 Nigro, G 26 Nike 124 Nissan 57 Nixon, B 254 Nobeoka, K 36, 48, 56 ‘no control’ companies 190 Nohria, N 15, 18 Nokia 187 Nolan, R 79, 84, 89 ‘non-accounting’ style control 247 Nonaka, I 5, 116, 123, 173, 266, 274–7, 280; concept of Ba 276 nondistribution constraint 219 non-equity alliances 46 non-financial measures 252 Nordic Industrial Fund 264, 279 Norman, R 269, 281 North, A 154 Norton, D P 4, 115, 119, 127, 146, 191 Norway 279 Norwegian telecom firm, management model of 273 not-for-profit organization (NPO) 218; culture of 222–3; design and use of information systems in 8; determinants of information needs for 220–3; economic 220; nonmonetary objectives 237; objectives of 219, 224; output and input data 224; private 220; public 220; special information and accounting issues in 221; structural components of information systems of 222–6 not-for-profit sector ; internet-based information systems in 218; types of organizations in 219–20 Novak, S 44 Nuclear Management Company 61 numerical inscriptions of organizational functioning 139 objectives and risks, assessment of 208 objects of control framework 122 observability of events 24 occupational groups, automating 86 OECD 2, 78 Oettle, K 219 Okamuro, H 49 Oksanen, A 241–2 old economy 241 O’ Leary, T 38, 86, 137 Oliver, C 15, 163 Olsen, J P 243 Olve, N.-G 281 On-line Analytical Processing (OLAP)-server 225 opportune language and vocabulary 277 opportunism 44 organization ; affairs, transparency of 5; behaviour view point 16; control ‘integrated’ post-industrial experience of 135; design as motivational tool 276; economics 16; form 81–5; game 114; geographical constraints 82; intangible assets 263; learning as a multiple loop cybernetic process 120; logistic core 126; map 268; network characteristics of 22; opposition, removal of 153; surveillance 148; systems of managing knowledge emerging 4; uniqueness 278; virtualization INDEX Orlikowski, W J 17, 84–6 Orton, J D 243–4, 250 Orts, E W 36 Osborn, R N 46 Otley, D T 6, 38, 118, 120, 208, 281 Ouchi, W G 24, 58, 65, 118, 121–2; conceptual control framework 120–2 outside-in design sequence 271 outsourcing of accounting technologies 241 Oxley, J E 46 Pallais, D M 97 Panko, R 76 Parikh, D 25 Parkhe, A 50–1 partnering skills 55 partners, integration within firms 211 Pearlson, K 17 Pekar, P 36, 38, 42, 48, 50, 54 Pennings, J M 25 Penrose, E T 44 Peony Ltd 156–66 P/E-ratios 240 performance ; approaches to measuring 3; benchmarks 141–4; management blueprints 281; measures set of 272time-based 141; risk 51, 56 Perrow, C 22 personnel ; administration systems 232; controls 122, 128 person-task alignment optimal 128 Perucci, R 16 Peters, T J 115, 117, 246 Pfeffer, J 15 Philips, P 212 physical assets, structure of Pietiläinen, T 252 Pine, B J Pirelli 26, 28 Pisano, G N 46 Pistoni, A 26 Plaut, 79 pliers (B2B) 210 ‘poka-yokes’ 125 population ecology ; perspective studies 16; theorists of 164 Porter, M 244, 248, 252 Porter, M E 43, 45, 50, 96, 114 Poster, M 138 post-industrial organization ; accounting in 137–9and control in 139–47; digitized databases of 138 ‘post-modern’ world's mantras of flexibility and innovation 173 Potter, H R 16 Powell, W W 16, 19, 46, 154–5, 163, 165 Prahalad, C K 43–4, 117, 246 predictability 182 295 preferences, uncertainty about 23 pre-institutionalization 155 Prescott, J E 96 product development, production and delivery, digitization of product/services, development of 213 profit ; goals 221; sector, central role of accounting in 220 project ; costing system 177; management 268 property resources 56 proprietary commercial networks quality ; costing 3; improvement 26; of information provision 114 Quattrone, P 8, 85, 87–8, 91, 152, 166 Quinn, B 83 Quinn, J B 116 R&D ; consortia, survey of 63; control 254; joint ventures 49 see alsoresearch Radical and Marxian studies 16 Rainisto, S 248 Rajgopal, S 188 Ramdas, K 48 Ramstad, P M 281 Raubitschek, R S 271 Rayport, J F 17 Rayport and Sviokla, mirror world imagery of 17 Reed, R 38, 48, 51–2, 58 re-engineering 244 reflective trust 52 relational capabilities 44 relational capital 38, 264–5, 270 relational resources 262 relational risk 51, 56 report ; content, storing in electronic file format 27; mining 28; searching 28; versioning 28 reportals 29; users of 29 research 296 INDEX behavioral accounting implications of ERP-type technologies 90–1 information systems, effective 233 intellectual capital 272 market 162 networking 15 see alsoR&D Research International 26 resource-based view of firm 47, 260 resources ; allocation 253, 267, 280coordination, and monitoring, networks enabling 5; concept, tangible versus intangible classification 262; criterion of identification 263; dependence theory 15; disciplines of accounting and HR, merger 270; pools 268–9 reterritorialization Reve, T 46 revenue potential use by new economy companies typical leading indicators of 189 Richards, L 58 Richison, T 88 Ridderstråle, J 243, 245 Rifkin, J 135 Riley, J G 23 Ring, P S 16, 36, 38, 44, 47, 52–3, 57, 59, 64 risk exposure, metrics for new economy companies 194 Rivera, M 56, 60, 64 Roberts, H 9, 260, 266, 268, 278 Roberts, H J E 122 Roberts, J 19, 44, 46, 154, 239 Robey, D 85 Robinson, S Robson, K 239 Rockness, H O 24 rolling forecasting/budgeting 252 Romney, M B 127 Rousseau, D M 52 Rowan, B 152, 155, 163, 244 Rowland, W Rowley, T 51, 53, 55 Royal Dutch/Shell Group 83 Ryan, R M 241 Salamon, L M 219 Salancik, G R 15 Salzern-Morling, M Sandell, R C 26 Sandhu, R S 97 Sankar, C S 62 Säntti, H 242 SAP 76, 80, 138 Sawhney, M 82 Sawney, M 25 Scapens, R.W 38, 75–6, 154, 239, 249–50 Scharpf, F W 16 Schein, E 246, 250 Schement, J R Schifrin, M 37, 61 Schiller, R J 173 Schlosser, M M 58 Schmid, B Schneider, D Schön, D A 120, 250 Schoonhoven, C.B 208 Schultze, U 17 Schulze, U 85 Schwartz, A 265 Schwartz, B 213 Schwartz, R 97 Schweitzer, C 211 SCM seesupply chain management Scott, T W 126 Scott, W R 152–3, 155 Seal, W 38 security breaches 97 Sedatole, K L 7, 36 Segars, A H Selto, F 88 semi-autonomous workgroups 276–7 semi-institutionalization 155 Senge, P 115 sensational leadership 243; environment 245 sequencing 125 serial piece production 117 service level agreements, use of 26 Shank, J K 96 Shannon, C 25 Shannon and Weaver, model of communication 25 shared service centre (SSC) 74, 76, 79, 88–9 shareholder value 221 ‘sharing performance’ assessment 270 Shelanski, H A 44 Shell Services International 83 Sheridan, J H 57, 59, 61 Shields, M D 24 shocks, exogenous ; magnitude of 39; types of adaptation to 50 SIC codes 40; definitions 41 Silicon Valley 82, 90 Simmonds, K 96 Simmons, G 97 Simon, H A 23 Simon, R 117–18, 121–3, 126, 190–1, 193–4, 251, 254–5, 274, 281; case study on Codman and Shurtleff INDEX 123; framework 254; use of control systems 250 ‘simple’ single-loop learning 250 Singh, H 36, 46–7, 55 Sinz, K J 226, 234 Sjöblom, L 8, 185, 191–2 Skyrme, D.J 246, 249 Slagmulder, R 38, 57 Smith, D C 96 Snow, C C 18, 84 social capital 264 social interaction, level of social network ; analysis 30; theorists 53; theory 16 social relations, disembedding formal local contexts 85 Socialization, Externalization, Combination (SECI) 275; model 276 Society of Competitive Intelligence Professionals (SCIP) 96 Soda, G 16, 19–20, 24 ‘soft’ organizational design intervention 277 Sony Corporation 57 Sotto, R 84–6 space utilization span of control, traditional concept of 28 special service tasks 222 speed ; of action 239; of decision process 211 Spekman, R E 52–3, 57 Spencer, L M 128 Spencer, S M 128 Spender, J.-C 270 Sprague, R 76, 86 Spulber, D Spybey, T 248 SSC seeshared service centre Stalder, F 1, Stalker, G M 83 Stalk, G 247 start-up, embedding in technology-driven market 170 Staten, M 210 Steinbart, P J 127 Stewart, T A 5, 123, 173 Stillwater Technologies 59 Stinchcombe, A L 19 stock 263, 270; crash 243; market valuations 188 Strang, D 155 Strannegård and Friberg's analysis of Internet company 172 Strannegård, L 172 strategic alliance 37, 40–3, 45; and networked partners, performance management for 36; networks, performance management and management control in 54–65; partners for collaborations 42 strategic control 208 strategic network, challenges of managing a 66 strategic resources 261; definitions 263 297 strategy 16; related goal ambiguity 252; theory 260 Straub, R 97 Streim, H 219 structural capital 264–5, 270 ‘structural holes’ 277; disciplinary 280 structural inertia, model of 164 Stuart, T E 48 success performance indicators for benchmarking, planning and control 231 Suchman, M C 155 Superpanoptican 138 supplier opportunism 57 supply chain management (SCM) 53, 74, 76, 78–9 supply chain, redesign through e-logistics and e-procurement 207 surveillance 139 sustainable competitive advantage 47 Sutton, S G 3–4 Suutari, R 211 Sveiby, K.-E 123, 246 Sviokla, J J 17 Swanson, E B 76, 79 Swedish Public Relations Association 278 Swigart, R 173 SysTrust 98 Taipaleenmäki, J 247, 251–2, 254 Takeuchi, H 5, 116, 123, 274 Tallman, S B 38 Tanenbaum, A S 80 Tapscott, D target costing 205, 252 target cost management Taylor, F W 115 Taylorized production functions 137 Taylor, J 82, 85 TCP/IP protocol 80 teamwork 211 technological progress 248 technologies of management control 255 technology company, case study 197–8 298 INDEX technology-supported network forms 82 Teece, D J 1, 44, 82–3, 271 Telenor ; intellectual capital reporting, model of 273; integrated management, model of 273 Teng, B 36, 38, 49–52, 55–7, 62–4 Tenkasi, N 84 Tenkasi, R B 21 Teradyne 59 ‘third wave’ economy 112 Thompson, J D 24, 121 Thomson Financial Services 37, 42; SDC Platinum Joint Ventures and Strategic Alliances Database 40 Thorelli, H B 16 Tiessen, P 126 Toffler, A 112 Tokyo 90 Tolbert, P S 155, 163 Tomkins, C 20–1, 38, 47, 51–2, 57, 59, 61, 252 top-down command and control 115 Toyota Motor Company 57–8, 65, 83; family 57; management techniques for information sharing 56 traditional and ‘new’ organizations, characteristics of 116 traditional control systems 186 transaction cost ; economics 44–6; theory 43, 47 transaction data 76 Truex, D 81 trust ; in alliance relationships 51–3; as asset in digital economy 3; interpersonal and interorganizational 58; managing emergence and growth of 57; and monitoring information, relation between 59; nature of Tsang, E W K 48 TSYS 62 Tucker, M L 278 Turkle, S Tyler, R 84 Ulrich, D 26 Ulset, S 44, 46 uniqueness ; criteria for 267; development of 263 United Airlines 58, 60 United States (US) ; Census 40data 41; Department of Commerce report 2; Economy, growth in the 1990s 240; Federal Trade Commission 212; Food and Beverage industry 212; GAAP 90; Securities and Exchange Commission (SEC) EDGAR database 96 Universal Card Services 62 university expenses and revenues, basic system of 230 university output ; measures classification of 231non-monetary 229 university performance measures, classification and examples of 232 university system, decision-makers of 233 universities ; architecture of data warehouse system of 234; cost accounting system 228; data warehouse system, structure of 233–5; economic information systems of 227; financial accounting system 227; hierarchical structure of 229; information systems, determinants of 226; layer-based model of 227; operative information systems in public 226; performance state, components of 229; public financial accounting system for components of 228success of 231; structure of Internet-based information systems of 226–33 Upton, M D 17 Vaassen, E H J 7, 20, 112, 114, 117, 121, 124, 127 Vaivio, J 154 Valdero, P 212 value ; added for customer 171; based management and strategic cost accounting 119; creation moments 271–2; moments 275, 278intellectual capital-based 276 van der Meer-Kooistra, J 38, 57 Van de Ven, A H 18, 36, 38, 44, 47, 52–3, 57, 59, 64 van Riel, A 278 variance analysis 206 Veblen, T 154 Venkatraman, A 38 Venkatraman, N 51–2, 58 venture capital ; investors, role played by 242; market 192 venture capitalists 186 vertical integration 50 INDEX virtual corporations 28 virtuality virtualization 82 virtual operation 249 virtual organizations 7, 17, 82–3 virtual spaces Viswanadham, B 205, 213 Volberda, H.W 116–17, 120 Volkswagen 61 Von Krogh, D 246 Vosselman, E.G.J 38, 57 Walden, E 5–6 Walker, G 18 Wasserman, S 24 Weaver, W 25; see alsoShannon and Weaver model of communication 25 web-based applications 29 web-based gateway 29 Weber, M 115 website optimization 253 web technology as presentation 174–81 Weick, K E 20, 243–4, 250 weighted average mark (WAM) 85 Welke, A 97 Werbach, K 84 Westin, O 268 Westney, D E 96 Westrup, C 87 Whetten, D A 15, 17, 19 Whirlpool 26 White, H C 19 Wicks, A C 51 Widener, S 88 Wiley, J 139 Williams, K 241, 253 Williamson, O E 16, 18–19, 22, 27, 36, 43–4, 46–7, 50–1 winner takes all argument 187–8 Winter, S G 82, 85, 265 Wolff, J A 38, 48 Wolf, M 79, 81 working party 269 Workthing 187, 192–3; case study 199–200 World Economic Forum 2002 World Wide Web (WWW) 241; trade via 113 Wright, I 89 Wurster, T S 28, 185 XBRL seeextended business reporting language XML seeextensible mark-up language Yoshikawa, T Young, M A 96 Young, M S 208 Young, S M 253 Zaheer, A 38, 48, 51–3, 58 Zajac, E J 96, 99 Zeller, A 253 Zeller, T L 247 Zenger, T R 17–19, 27 Zilliox, D 164 Zipkin, P H 48 Zuboff, S 85–6 Zucker, L G 155, 163 Zuckerman, H S 18 299 .. .MANAGEMENT ACCOUNTING IN THE DIGITAL ECONOMY This page intentionally left blank MANAGEMENT ACCOUNTING IN THE DIGITAL ECONOMY Edited by Alnoor Bhimani Great Clarendon Street,... contingencies relating to accounting information Scholars in management accounting have in the past shown much interest in the structural contingencies between management accounting systems characteristics... journals including The Accounting Review, Accounting, Organizations and Society, Contemporary Accounting Research, Critical Perspectives on Accounting, and the Journal of Management Accounting Research