3Abrahamson.E. Managerial fads and fashions:the diffusion and rejection of innovations[J].Academy of Management Review,1991.586-612. 被引量:1
4Anderson,S. W,Young,S. M. The impact of contextual and process factors on the evaluation of activity-based costing systems[J].Accounting,Organizations and Society,1999.525-559. 被引量:1
5Anderson,S. W. A framework for assessing cost management system changes:the case of activity-based costing implementation at General Motors 1986 ~1993[J].Journal of Management Accounting Research,1995.1-51. 被引量:1
6Barley,S.R,Tolbert,P.S. Institutionalization and structuration:studying the links between action and institution[J].Organization Studies,1997,(01):93-117. 被引量:1
7Briers,M,Chua,W. F. The role of actor-networks and boundary objects in management accounting change:a field study of an implementation of activity-based costing[J].Accounting,Organizations and Society,2001.237-269. 被引量:1