Interfaces Between Management Accounting and Organizational Behavior

Abdel-Khalik , Rashad, A. , and Lusk, E.J. , "Transfer Pricing

— A Synthesis." The Accounting Review, 49(1), 1974, 8-23.

Allison, G. , The Essence of Decision. Boston: Little, Brown and Company, 1971.

Aronson, E. , "Persuasion via Self-Justification: Large Commitments for Small Rewards." In L. Festinger (ed.), Retrospections on Social Psychology , New York: Oxford, 1980, 3-21.

Argyris, C. , The Impact of Budgets on People. Ithaca: The Controllership Foundation, Inc., Cornell University, 1952.

Axelrod, R. (ed.), Structure of Decision. Princeton, New Jersey: Princeton University Press, 1976.

Beer, S. , Cybernetics and Management. New York: Wiley, 1964.

Brownell, P. , "Participation in Budgeting, Locus of Control and Organizational Effectiveness." The Accounting Review (forthcoming), 1981a.

Brownell, P. , "The Role of Accounting Data in Performance Evaluation, Budgetary Participation and Organizational Effectiveness." Journal of Accounting Research (forthcoming), 1981b.

Bruns, W.J. , and Waterhouse, J.H. , "Budgetary Control and Organization Structure," Journal of Accounting Research, 13(2), 1975, 177-214.

Bryan, J.F. , and Locke, E.A. , "Goal Setting as a Means of Increasing Motivation." Journal of Applied Psychology, 152, 1967, 274-277.

Campbell, J.P. , "On the Nature of Organizational Effectiveness." In P. S. Goodman and J. M. Pennings (eds.), New Perspectives on Organizational Effectiveness, San Francisco: Jossey-Bass, 1977, 13-55.

Cohen, M.D. , and March, J.G. , Leadership and Ambiguity: The American College President. New York: McGraw-Hill Book Company, 1974.

Collins, F. , "The Interaction of Budget Characteristics and Personality Variables with Budgetary Response Attitudes." The Accounting Review, 53(1), April 1978, 324-335.

Cyert, R.M. , and March, J.G. , A Behavioral Theory of the Firm. Englewood Cliffs : Prentice-Hall, Inc., 1963.

Daft, R.L. , and Wiginton, J.C. , "Language and Organization." Academy of Management Review , 4, 1979, 179-191.

Delbecq, A.L. , Van de Ven, A.H. , and Gustafson, D.H. , Group Techniques for Program Planning. Glenview, Illinois: Scott, Foresman, 1975.

Demski, J.S. , Information Analysis. Reading: Addison-Wesley, 1980.

Demski, J.S. , and Feltham, G.A. , Cost Determination: A Conceptual Approach. Ames: Iowa State University Press, 1976.

Demski, J.S. , and Feltham, G.A. , "Economic Incentives in Budgetary Control Systems," The Accounting Review, 53(2), 1978, 336-359.

Demski, J.S. , and Swieringa, R. , "Discussion of Behavioral Decision Theory: Processes of Judgment and Choice." Journal of Accounting Research, 19(1), 1981, 32-41.

Dopuch, N. , and Drake, D. , "Accounting Implications of a Mathematical Programming Approach to the Transfer Pricing Problem." Journal of Accounting Research , 2(1), 1964 , 10-24.

Einhorn, H.J. , and Hogarth, R.M. , "Behavioral Decision Theory: Processes of Judgment and Choice." Journal of Accounting Research, 19(1), 1981, 1-31.

Feltham, G.A. , Information Evaluation, Studies in Accounting Research No. 5 Sarasota: American Accounting Association, 1972.

Fincham, F.D. , and Jaspars, J.M. , "Attribution of Responsibility : From Man the Scientist to Man as Lawyer." In L. Berkowitz (ed.), Advances in Experimental Social Psychology, 13. New York : Academic Press, 81-138.

Fox, F.V. , and Staw, B.M. , "The Trapped Administrator: Effects of Job Insecurity and Policy Resistance upon Commitment to a Course of Action." Administrative Science Quarterly, 24, 1979, 449-471.

Garber, J., and Seligman, M. E. P. (eds.), Human Helplessness: Theory and Applications. New York: Academic Press, 1980.

George, A.L. , Presidential Decision Making in Foreign Policy: The Effective Use of Information and Advice. Boulder, Colorado: Westview Press, 1980.

Glasser, W. , Stations of the Mind. New York: Harper and Row, 1981.

Hall, R.H. , Organizations: Structure and Process (second edition Englewood Cliffs, New Jersey: Prentice-Hall, 1977.

Harvey, J.H. , and Weary, G. , Perspectives on Attributional Processes. Dubuque, Iowa: Wm. C. Brown, 1981.

Hencley, S.P. , and Yates, J.R. , Futurism in Education: Methodologies Berkeley, California : McCutchan, 1974.

Hofstede, G.H. , The Game of Budget Control. London: Tavistock Publishers, 1968.

Hopwood, A. , "An Empirical Study of the Role of Accounting Data in Performance Evaluation." Journal of Accounting Research (supplement), 10, 1972, 156-182.

Hopwood, A. , An Accounting System and Managerial Behavior. London : Saxon House, 1973.

Horngren, C.T. , Cost Accounting: A Managerial Emphasis (fourth edition Englewood Cliffs: Prentice-Hall, Inc., 1977.

Huber, G.P. , Managerial Decision Making. Glenview, Illinois: Scott, Foresman, 1980.

Hughes, C.L. , "Why Budgets Go Wrong." Personnel, 43, 1965, 19-26.

Kahn, R.L. , Wolfe, D.M. , Quinn, R.P. , Snoek, J.D. , and Rosenthal, R.B. , Organizational Stress: Studies in Role Conflict and Ambiguity. New York, Wiley , 1964.

Kahneman, D. , and Tversky, A. , "On the Psychology of Prediction." Psychological Review , 80, 1973, 237-251.

Kahneman, D. , and Tversky, A. , "Prospect Theory: An Analysis of Decision under Risk." Econometrica, 47, 1979 , 263-291.

Katz, D. , and Kahn, R.L. , The Social Psychology of Organizations. New York: Wiley, 1966.

Kenis, I. , "Effects of Budgetary Control Characteristics on Managerial Attitudes and Performance." The Accounting Review, 1979, 707-721.

Lawrence, P.R. , and Lorsch, J.W. , Organization and Environment. Homewood, Illinois: Richard D. Irwin, Inc., 1967.

Lefcourt, H.M. , Locus of Control. Hillsdale, New Jersey: Erlbaum, 1976.

LeVine, R.A. , and Campbell, D.T. , Ethnocentrism: Theories of Conflict, Ethnic Attitudes, and Group Behavior. New York: Wiley, 1974.

Locke, E.A. , and Schweiger, D.M. , "Participation in Decision Making: One More Look." In B. M. Staw (ed.), Research in Organizational Behavior, 1. Greenwich, Connecticut: JAI Press, 1979, 265-339.

Loye, D. , The Knowable Future: A Psychology of Forecasting and Prophecy New York: Wiley, 1978.

Mason, R.O. , and Mitroff, I.I. , Challenging Strategic Planning Assumptions. New York : Wiley, 1981.

Magee, R.P. , "Equilibria in Budget Participation." Journal of Accounting Research, 18(2), 1980, 551-573.

Merchant, K.A. , "The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance." The Accounting Review (forthcoming, 1981).

Merton, R.K. , Social Theory and Social Structure (second edition Glencoe, Illinois: Free Press, 1957 .

Milani, K.W. , "The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study." The Accounting Review, 50(2), 1975, 274-284.

Mintzberg, H. , Nature of Managerial Work. New York: Harper and Row, 1973.

Nisbett, R. , and Ross, L. , Human Inference: Strategies and Shortcomings of Social Judgment. Englewood Cliffs, New Jersey: Prentice Hall, 1980.

Otley, D.T. , "Budget Use and Managerial Performance." Journal of Accounting Research, 16(1), 1978, 122-149.

Powers, W.T. , Behavior: The Control of Perception. Chicago: Aldine, 1973.

Rahman, M. , and McCosh, A.M. , "The Influence of Organizational and Personal Factors on the Use of Accounting Information: An Empirical Study." Accounting, Organizations and Society, 1(4), 1976, 339-355.

Ronen, J. , and Livingstone, J.L. , "Motivational Impact on Budgets." The Accounting Review, 50(3), 1975, 671-685.

Salancik, G.R. , "Commitment and the Control of Organizational Behavior and Belief." In B. M. Staw and G. R. Salancik (eds.), New Directions in Organizational Behavior. Chicago: St. Clair , 1977, 1-54.

Schiff, M. , and Lewin, A.Y. , "Where Traditional Budgeting Fails." Financial Executive , 36, 1968, 50-52,55-56, 61-62.

Schiff, M. , and Lewin, A.Y. , "The Impact of People on Budgets." The Accounting Review , 45, 1970, 259-268.

Schlenker, B.R. , Impression Management. Monterey,California : Brooks/Cole, 1980.

Staw, B.M. , "Rationality and Justification in Organizational Life." In B. M. Staw and L. L. Cummings (eds.), Research in Organizational Behavior, 2. Greenwich, Connecticut : JAI Press, 1980, 45-80.

Staw, B.M. , and Ross, J. , "Commitment to a Policy Decision: A Multi-Theoretical Perspective." Administrative Science Quarterly, 23, 1978, 40-64.

Stedry, Andrew C. , Budget Control and Cost Behavior Englewood Cliffs: Prentice-Hall, Inc., 1960.

Steinbruner, J.D. , The Cybernetic Theory of Decision Princeton: Princeton University Press, 1974.

Stewart, R. , Contrasts in Management. New York: McGraw-Hill, 1976.

Swieringa, R.J. , and Moncur, R.H. , Some Effects of Participative Budgeting on Managerial Behavior. New York: National Association of Accountants, 1975.

Swieringa, R.J. , "Behavioral Implications of Planning and Control Systems. In H. P. Holzer (ed.), Management Accounting 1980. Urbana: University of Illinois, Department of Accountancy .

Swieringa, R.J. , and Waterhouse, J. , "Organizational Views of Transfer Pricing." Accounting, Organizations and Society (forthcoming), 1981.

Tajfel, H. , Human Groups and Social Categories. Cambridge: Cambridge University Press, 1981.

Thaler, R. , "Toward a Positive Theory of Consumer Choice." Journal of Economic Behavior and Organiztions, 1, 1980, 39-60.

Thomas, A. , A Behavioral Analysis of Joint-Cost Allocation and Transfer Pricing. Champaign: Stipes, 1980.

Tversky, A. , and Kahneman, D. , "The Framing of Decisions and the Rationality of Choice." Unpublished manuscript, Stanford University, 1980.

Van Maanen, J. , and Schein, E.H. , "Toward a Theory of Organizational Socialization." In B. M. Staw (ed.), Research in Organizational Behavior, 1. Greenwich, Connecticut: JAI Press, 1979, 209-264.

Vroom, V.H. , Work and Motivation. New York: Wiley, 1964.

Watson, D. , and Baumler, J.V. , "Transfer Pricing: A Behavioral Context." The Accounting Review, 50(3), 1975, 466-474.

Weick, K.E. , The Social Psychology of Organizing (second edition Reading: Addison-Wesley, 1979.

Williamson, O.E. , Markets and Hierarchies: Analysis and Anti-trust Implications: A Study in the Economics of Internal Organization. New York: The Free Press, 1975.

Wortman, C.B. , and Brehm, J.W. , "Responses to Uncontrollable Outcomes: An Integration of Reactance Theory and the Learned Helplessness Model." In L. Berkowitz (ed.), Advances in Experimental Social Psychology. New York : Academic Press, 8, 1975,277-336.