· 공석진, “경영전략이 경영성과에 미치는 영향-정보기술 활용도를 매개와 조 절효과 중심으로-,” 호서대학교 박사학위논문, 2013.
· 김달곤, “경영전략과 성과평가시스템 이용간의 관계가 경영성과에 미치는 영향”, 국제회계연구, 27, pp.121-140, 2009
· 김동희․강성배․문태수, “교류기억체계와 전문지식 통합이 프로젝트팀 성 과에 미치는 영향: 정보시스템 개발 환경을 중심으로”, 한국경영학회, 통합학술발표논문집, pp.1391-1409, 2015.
· 김범종, “동태적 시장변화에 대한 전략적 대응이 성과에 미치는 영향에 관 한 연구”, 고려대학교 박사학위논문, 1990.
· 김효중·최계봉·최용길, “중소·벤처기업의 경영성과 영향요인에 관한 실증연 구”, 한국상업교육연구, 17, pp.285-322, 2007.
· 권순석, “기업특성과 전략적 원가관리기법이 경영성과에 미치는 영향”, 동아 대학교 박사학위논문, 2010.
· 권순석·이충섭, “기업특성과 전략적 원가관리기법이 중소기업의 경영성과에 미치는 영향”, 회계정보연구, 28(4), pp.25-41, 2010.
· 리펑페이·박경원·이성균, “성장전략, 성과측정시스템 및 조직성과간의 관계”, 국제회계연구, 66, pp.21-44, 2016.
· 박경원, “경영전략, 성과측정시스템의 이용, 측정치의 다양성, 그리고 경영성 과 간의 관계”, 서강대학교 박사학위논문, 2006.
· 반태현․송신근, “경영전략, 경영혁신, 전략적 관리회계시스템과 경영성과 간의 관계”. 회계저널, 21(1), pp.203-236, 2012.
· 송재준, “팀 협업과 정보교류체계가 성과에 미치는 영향-성숙도의 조절 효 과를 중심으로”, 가천대학교 박사학위논문, 2013.
· 손우진, “전략, 경영통제시스템, 기업성과와 관리회계담당자 역할의 관계에 대한 연구-중·소 섬유제조기업을 중심으로-”, 가천대학교 박사학위논 문, 2015.
· 심계원, “경영전략이 경영통제시스템을 통하여 경영성과에 미치는 영향에 관한 연구”, 경원대학교 박사학위논문, 2011.
· 오현종, “전략적 불확실성과 관리회계시스템의 적합이 성과에 미치는 영향 에 관한 연구”, 인천대학교 박사학위논문, 2002.
· 유세준․최근영, “경영전략과 아웃소싱의 적합관계에 관한 연구”, 중소기업 연구, 24(4), pp.291-309, 2001.
· 이관숙, “자동차산업의 전략적 원가기획시스템이 기업의 경영성과에 미치는 영향에 관한 연구”, 중앙대학교 박사학위논문, 2003.
· 이규홍, “경영환경, 조직문화 및 경영전략이 관리통제시스템과 경영성과에 미치는 영향”, 한국교통대학교 박사학위논문, 2017.
· 이상규, “호텔의 경영 전략 유형에 따른 경쟁력 강화 방안이 경영성과에 미 치는 영향”, 호텔관광연구, 11(3), pp.99-121, 2009.
· 이상식․김복구, “경쟁전략 및 경영혁신과 경영성과와의 관련성에 관한 연 구”, 대한경영학회지, 16(2), pp.321-343, 2003.
· 이진석, “산업경쟁요인에 따른 경쟁전략의 적합성이 기업성과에 미치는 영 향”, 부산대학교 박사학위논문, 2011.
· 이현병․김원배, “ERP시스템 도입 후 변화관리와 성과측정시스템이 기업 성과에 미치는 영향-정보역량을 조절효과로 하여”, 글로벌경영학회 지, 14(4), pp.233-256, 2017.
· 임태종·이상완, “환경불확실성과 관리통제시스템이 전략변화에 미치는 영 향”, 국제회계연구, 60, pp.207-230, 2015.
· 임희정, “지식근로자 팀 효과성의 통합모델: 공유인지의 역할을 중심으로”, 이화여자대학교 박사학위논문, 2005.
· 장세진, 글로벌경쟁시대의 경영전략(제5판), 박영사: 서울, 2007. 장행수, “디자인 핵심역량과 기업성과의 상관성에 관한 연구”, 중앙대학교 박사학위논문, 2008.
· 정명환, “전략적 관리회계의 생성 배경과 접근방법”, 산업혁신연구, 2, pp.67-89, 2003.
· 장정희, “AMT도입에 따른 관리회계정보시스템의 전략적 활용이 생산성과 에 미치는 영향”, 경북대학교 박사학위논문, 2004.
· 전중욱, “전략과 관리회계시스템 및 정보기술이 경영성과에 미치는 영향에 관한 연구”, 상지대학교 박사학위논문, 2010.
· 정재진․권순철, “전략유형, FMS수준, 관리회계정보 특성의 적합성이 생산 성에 미치는 영향”, 회계학연구, 27(1), pp.1-26, 2002.
· 조상구, “경영혁신기법과 성과관리시스템의 속성이 중소기업 성과에 미치는 영향”, 동아대학교 박사학위논문, 2009.
· 최현정, “환경불확실성 속에서 전략적 관리회계가 전략형성과 경영성과에 미치는 영향”, 서강대학교 박사학위논문, 2014. ·
· 이상완·김순기, “환경불확실성에 따른 예산시스템 이용방식이 경영성과에 미치는 영향”, 회계저널, 23(6), pp.457-486, 2014.
· 최덕규․노원섭, “공장자동화 수준과 원가구조 및 경영성과: 부산․울산․경 남지역의 중소기업을 중심으로”, 경영교육논총, 41, pp.127-148, 2006.
· 최종민, “성과증진을 위한 관리회계정보시스템 전략적 연계모형”, 한국산업 경영학회 경영연구, 18(4), pp.57-84, 2003.
· 최종민, “전략적 성과평가시스템을 통한 지식경영 전략적 연계와 지식자원 의 경쟁적 활용”, 회계저널, 21(5), pp.1-29, 2012.
· 최종민, “생산기술 첨단화에 따른 관리회계정보시스템 전략적 연계가 생산 성과에 미치는 영향”, 정보시스템연구, 26(2), pp.25-42, 2017
· 최재훈․김문중, “팀 학습행동과 정보교류체계가 팀 성과에 미치는 영향: 팀 응집력의 조절효과를 중심으로”, 글로벌경영학회지, pp.121-144, 2015.
· 황지현, “호텔기업의 내부역량이 경쟁전략 유형 및 상대적 성과우위에 미치 는 영향”, 세종대학교 박사학위논문, 2011.
· Abraham, S. C., Strategic Planning, A Practical Guide for Competitive Success, Thomson South-Western, 2006.
· Abernethy, M. A., & A. Lilles, “The Impact of Manufacturing Flexibility on Management Control System Design”, Accounting, Organizations and Society, 20(4), pp.241-258, 1995. , &
· C. H. Guthrie, “An Empirical Assessment of the Fitbetween Strategy and Management Information System Design”, Accounting and Finance, 4(2), pp.49-65, 1994.
· Allen, R. S., & M. M. Helms, “Linking Strategic Practices and Organizational Performance to Porter's Generic Strategies”, Business Process M anagement J ournal, 12(4), pp.433-454, 2006..
· Andrews, K. R., The Concepts of Corporate Strategy, Dow Jones-Irwin, 1971.
· Andrews, K. R., The Concepts of Corporate Strategy (Revised Edition), R. D. Irwin, 1980.
· Ansoff, H. I., Strategic D ecisions, Wiley Encyclopedia of Management, 1965.
· Anthony, R. N., Planning and Control Systems: A F ramework for Analysis. Boston, MA: Harvard Business School Press. 1995.
· Argote, L., Organizational Learning: Creating, Retaining, and Transferring Knowledge. Kluwer. Academic Publishers, Boston, MA, 1999.
· Austin, J., "Transactive Memory in Organizational Groups: The Effects of Content, Consensus, Specialization, and Accuracy on Group Performance", J ournal of Applied Psychology, 88, pp.866-878, 2003.
· Bai, G., & R. Krishnan, “Role of Management Accounting Systems in the Development and Efficacy of Transactive Memory Systems”, J ournal of M anagement Accounting Research, 24, pp.201-220, 2012.
· Baines, A., & K. Langfield-Smith, “Antecedents to Management Accounting Change: A Structural Equation Approach”, Accounting, Organizations and Society, 28, pp.675-698, 2003.
· Banker, R. D., S. Datar, S. Kekre & T. Mukhopadhyay, Costs of Product and Process Complexity. In; R. S. Kaplan (ED.). Measures for Manufacturing Excellence (Chapter 9). Boston, MA: Harvard Business School Press, 1990.
· Banker, R. D., & H. H. Johnston, "Cost and Profit Driver Research", Handbook of M anagement Accounting Research, 2, pp.531-556, 2007.
· Baron, R. M., & D. A. Kenny, “The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic and Statistical Considerations”, J ournal of Personality and Social Psychology, 51(6), pp.1173-1182, 1986.
· Bisbe, J., & R. Malagueňo, “Using Strategic Performance Measurement Systems for Strategy Formulation: Does it Work in Dynamic Environments?”, M anagement Accounting Research, 23(4), pp.296-311, 2012.
· Bromwich, M., “The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets”, Accounting, Organizations and Society, 15(1-2), pp.27-46, 1990. ,
· Strategic M anagement Accounting in M anagement Management Accountant, pp.203-227, 1996. , &
· A. Bhimani, M anagement Accounting: Evolution not Revolution, The Chartered Institute of Management Accountants, 1989. ,& ,
· M anagement Accounting: P athways to Progress, The Chartered Institute of Management Accountants, 1994.
· Burns, J., & R. W. Scapens, “Conceptualizing Management Accounting Change: An Institutional Framework”, M anagement Accounting Research, 11(1), pp.3-25, 2000.
· Cadez, S., & C. Guilding, “An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting”, Accounting, Organizations and Society, 33, pp.836-863, 2008.
· Champbell-Hunt, C., “What Have We Learned About Generic Competitive Strategy? A Meta-Analysis”, Strategic M anagement J ournal, 21(2), pp.127-154, 2000.
· Chandler, A. D., Strategy and Structure, Cambridge, MA: MIT Press, 1962. Chapman, C. S., “Reflection on a Contingent View of Accounting”, Accounting, Organizations and Society, 23(8), pp.737-766, 1997.
· Chenhall, R. H., “Management Control Systems Design Within its Organizational Context: Findings From Contingency-Based Research ccounting Handbook, Dury, C., (Ed) The Chartered Institute of and Directions for the Future”, Accounting, Organizations and Society, 28(2-3), pp.127-168, 2003. ,
· “Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing Learning and Strategic Outcomes: An Exploratory Study”, Accounting, Organizations and Society, 30, pp.395-422, 2005. , &
· K. Langfield-Smith, “The Relationship between Strategic Priorities, Management Techniques and Management Accounting; An Empirical Investigation Using A Systems Approach. Accounting”, Accounting, Organization and Society, 23(3), pp.243-264, 1998. , &
· D. Morris, “The Impact of Structure, Environment and Interdependence on the Perceived Usefulness of Management Accounting Systems", The Accounting Review, 61, pp.16-35, 1986. , & ,
· “Organic Decision and Communication Processes and Management Accounting Systems in Entrepreneurial and Conservative Business Organizations", Omega, International J ournal of M anagement Science, 23(5), pp.485-497, 1995.
· Choi, S. Y., H. Lee., & Y. Yoo, “The Impact of Information Technology and Transactive Memory Systems on Knowledge Sharing, Application, and team Performance: A Field Study", M I S Quarterly, 34(4), pp.855-870,
· 2010. Chong, V. K., & K. M. Chong, “Strategic Cchoices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems”, Accounting and Business Research, 27(4), pp.268-276, 1997.
· Cinquini, L., & A. Tenucci, "Strategic Management Accounting and Business Strategy: A Loose Coupling?”, J ournal of Accounting & Organizational Change, 6(2), pp.228-259, 2010.
· Cokins, G., Performance M anagement. New York, NY: Wiley. 2004.
· Cooper, R., & R. S. Kaplan, H ow Cost Accounting Systematically Distorts Product Costs. In; W. Bruns & R. S. Kaplan (Eds), Accounting and Management; Field Study Perspectives(Chapter 8). Boston, MA: Harvard Business School Press, 1987. ,& , “Measure Costs Right: make the Right Decisions”, Harvard Business Review 88(5), pp.96-103, 1988. , &
· R. Slagmulder, “Develop Profitable New Products with Target Costing”, Sloan M anagement Review, 40(4), pp.23-33, 1999.
· Cravens, K. S., & C. Guilding, “An Empirical Study of the Application of Strategic Management Accounting Techniques”, Advances in M anagement Accounting, 10, pp.95-124, 2001.
· Cruz, N. M., V. M. Perez, & Y. F. Ramos, “Transactive Memory Processes that Lead to better Team Results”, Team Performance M anagement, 13(7/8), pp.192-205, 2007.
· Datar. S. M., S. Kekre, T. Mukhopadhyay, & K. Srinivasan, “Simultaneous Estimation of Cost Drivers”, The Accounting Das, S. R., S. A. Zahra, & M. E. Warkentin, “Integrating the Content and Process of Strategic MIS Planning with Competitive Strategic”, D ecision Sciences, 22(3), pp.953-984, 1991.
· Dent, J. F., “Strategy, Organization and Control: Some Possibility and for Accounting Research”, Accounting, Organizations and Society, 15, pp.3-25, 1990.
· Dermer, J., “The Strategic Agenda: Accounting for Issues and Support”, Accounting, Organizations and Society, 15(1-2), pp.67-76, 1990. Dess, G. G., & P. S. Davis, “Porter's(1980).
· Generic Strategies as Determinants of Strategic Group Membership and Organizational Performance”, The Academy of M anagement J ournal, 27(3), pp.467-488, 1984.
· Dess, G. G., G. T. Lumpkin, & L. T. Marilyn., Strategic M anagement, Second Edition, New York: McGraw-Hill Irwin, 2005.
· Drury, C., M anagement and Cost Accounting, 6th Edition, Thomson Learning, 2004.
· Fisher, I., "Use of Non-Financial Performance Measures," J ournal of Cost M anagement, Spring, pp.31-38, 1992.
· Gerdin, J., & J. Greve, “Forms of Contingency Fit in Management Accounting Research: A Critical Review”, Accounting, Organizations and Society, 29, pp.303-326, 2004.
· Ghemawat, P.. "Sustainable Advantage." Harvard Business Review, Review, 68(4), pp.602-614, 1993.
· September-October, pp.53-58, 1986
· Goold, M., & J. J. Quinn, Strategic Control: M ilestones for Long-term Performance. London: Pitman Publishing, 1993.
· Govindarajan, V., “A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy”, Academy of M anagement J ournal, 31(4), pp.828-853, 1988. , &
· J. Fisher, “Stategy Control System and Resource Sharing ; Effect on Business-unit Performance”, Academy of M anagement J ournal, 33(2), pp.259-285, 1990.
· Guilding, C., “Competitor-focused Accounting; An Exploratory Note”, Accounting, Organizations and Society, 24(7), pp.583-595, 1999. ,
· K. S. Cravens, & M. Tayles, “An International Comparison of Strategic Management Accounting Practices”, M anagement Accounting Research, 11, pp.113-135, 2000.
· Gupta, A. K., “SBU Strategic, Corporate-SBU Relations and SBU Effectiveness in Strategy Implementation”, Academy of M anagement J ournal, 30(3), pp.477-500, 1987. , &
· V. Govindarajan, “Business Unit Strategy, Managerial Characteristics, and Business Unit Effectiveness At Strategy Implementation”, Academy of M anagement J ournal, 27(1), pp.25-41, 1984.
· Hambrick, D. C., “Some Tests of the Effectiveness and Functional Attributes of Miles and Snow's Strategy Types”, Academy of M anagement J ournal, 26(1), pp.5-26, 1983.
· Hammedi, W., A.C.R. van Riel, & Z. Sasovova, “Improving Screening Decision Making through Transactive Memory Systems: A Field Study”, J ournal of Product Innovation M anagement, 30(2), pp.316-330, 2013.
· Hatten, K. J., & M. L. Hatten, Effective Strategic M anagement, Englewood Cliffs, NJ: Prentice-Hall, 1988.
· Heagy, C. D., “Determining Optimal Quality Costs by Considering Cost of Lost Sales”, J ournal of Cost M anagement, 5(3), pp.64-72, 1991.
· Hill, C. W. L., “Differentiation Versus Low Cost or Differentiation and Low Cost: A Contingency Framework”, The Academy of M anagement Review, 13(3), pp.401-412, 1988.
· Hoffecker, I. & C. Goldenberg, "Using the Balanced Scorecard to Develope Company wide Performance Measure”, J ournal of Cost M anagement, Fall, pp.5-17, 1994.
· Hollingshead, A. B., “Cognitive Interdependence and Convergent Expectations in Transactive Memory”, J ournal of Personality and Social Psychology, 81(6), pp.1080-1089, 2001.
· Hoque, Z., “A Contingency model of the Association between Strategy, Environmental Uncertainty and Performance Measurement: Impact on Organizational Performance”, International Business Review, 13, pp.485-502, 2004.
· Homburg, C. & C. Pflesser, “A Multi-layer Model of Market-oriented Organizational Culture : Measurement Issues and Performance Outcomes”, J ournal of M arketing Research, 37, pp.449-462, 2000.
· Ittner, C. D., & D. F. Larcker, “Quality Strategy, Strategic Control Systems, and Organizational Performance”, Accounting, Organizations and Society, 22(3), pp.293–314, 1997. ,& ,
· “Innovations in Performance Measurement: Trends and Research Implications”, J ournal of M anagement Accounting Research, 10, pp.205-238, 1998. ,& ,
· “Assessing Empirical Research in Managerial Accounting: A Value-based Management Perspective”, J ournal of Accounting and Economics, 32(1), pp.349-410, 2001. , , &
· T. Randall, “Performance Implications of Strategic Performance Measures in Financial Services Firms”, Accounting, Organizations and Society, 28(8), pp.715-741, 2003.
· Jermias, J., & L. Gani, “Integrating Business Strategy, Organizational Configurations And Management Accounting Systems with Business Unit Effectiveness: A Fitness Landscape Approach”, M anagement Accounting Research, 15, pp.179-200, 2004.
· Jones, L., “Competitor Cost Analysis at Caterpillar”, M anagement Accounting, 70(4), pp.32-38, 1988.
· Johnson, G., Strategic Changes and the M anagement Process, Blackwood, Oxford(1987): G. Johnson, Managing Strategic Change-strategy, Culture and Action, Long Range Planning 25(1), pp.28-36, 1992.
· Johnson, T., & R. S. Kaplan, Relvance Lost: The Rise and Fail of M anagement Accounting. Boston, MA: Harvard Business School Press, 1987.
· Jusoh, R., & J. A. Parnell, “Competitive Strategy and Performance Measurement in the Malaysian Context: An Exploratory Study”, M anagement D ecision, 46(1), pp.5-31, 2008.
· Kanawattanachai, P., & Y. Yoo, “The Impact of Knowledge Coordination on Virtual Team Performance over Time”, M I S Quaterly, 31(4), pp.783-808, 2007.
· Kaplan, R. S., & R. Cooper, Cost and Effect. Boston, MA: Harvard Business School Press, 1998. , &
· D. P. Norton, “The Balanced Scorecard Measures That Drive Performance”, Harvard Business Review, January-February, pp.123-145, 1992. ,& ,
· The Balanced Scorecard: Translating Strategy into Action. Boston, MA; Harvard Business School Press, 1996.
· King, W. R., & R. Sabherwal, “The Factors Affecting Strategic Information Systems Application: An Empirical Assessment”, Information and M anagement, 23(4), pp.217-235, 1992.
· Koltler, P., & K. L. Levy, M arketing M anagement (12th ed.). Upper Saddle River, NJ: Pearson Prentice Hall, 2005.
· Kumar, K., & R. Subramanian, “Porter's Strategic Types: Differences in Internal Processes and their Impact on Performance”, J ournal of Applied Business Research, 14(1), pp.107-123, 1997.
· Langfield-Smith, K., “Management Control Systems And Strategy: A Critical Review”, Accounting, Organizations and Society, 22(2), pp.207-232, 1997. ,
· “Strategic Management Accounting; How Far have We Come in 25 Years?”, Accounting, Auditing and Accountability J ournal, 21(2), pp.204-228, 2008.
· Lewis, K., “Measuring Transactive Memory Systems in the Field: Scale Development and Validation”, J ournal of Applied Psychology, 88(4), pp.587-604, 2003. , &
· B. Herndon, “Transactive Memory Systems: Current Issues and Future Research Directions”, Organization Science, 22(5), pp.1254-1265, 2011.
· Lord, B., “Strategic Management Accounting: The Emperor's New Clothes”, M anagement Accounting Research, 7(3), pp.347-366, 1996
· Maher, M. W., Activity-based Costing and Management, Handbook of Cost M anagement, pp.217-241, 2005.
· Miles, R. W., & C. C. Snow, Organizational Strategy, Structure and Process, McGraw-Hill, 1978.
· Miller, A., & G. G. Dess, “Assessing Porter's(1980) Model in Terms of its Generalizability, Accuracy And Simplicity”, J ournal of M anagement Studies, 30(4), pp.553-585, 1993.
· Miller, D., “Relating Porter's Business Strategies to Environment and Structure: Analysis and Performance Implications”, Academy of M anagement J ournal, 31(2), pp.280-294, 1988. , &
· P. H. Friesen, ”Innovation in Conservative and Entrepreneurial Firms; Two Models of Strategic Momentum”, Strategic M anagement J ournal, 3(1), pp.1-25, 1982.
· Miller, J. A., Implementing Activity-based M anagement in Daily Operations. New York, NY: Wiley, 1996.
· Miller, J. G., & T. E. Vollmann, “The Hidden Factory”, Harvard Business Review, 63, pp.142-150, 1985.
· Miller, P., & T. O'Leary, “Accounting Expertise and the Politics of the Product: Economic Citizenship and Modes of Corporate Governance”, Accounting, Organizations and Society, 18(2), pp.187-206, 1993.
· Mintzberg, H., “Patterns in Strategy Formation”, M anagement Science, 24(9), May, pp.934-948, 1978. , “The Strategy Concept I: Five Ps for Strategy”, California M anagement Review, Fall, pp.11-24, 1987. , &
· J. Quinn, The Strategy Process: Concepts, Context, Cases. Englewood Cliffs, NJ; Prentice-Hall, 1991.
· Monden, Y., & K. Hamada, “Target Costing and Kaizen Costing in Japanese Automobile Companies”, J ournal of M anagement Accounting Research, 3, pp.16-34, 1991.
· Moon, P., & K. Bates, “Core Analysis in Strategic Performance Appraisal”, M anagement Accounting Research, 4(2), pp.139-152, 1993.
· Moreland, R. L., Transactive Memory: Learning who Knows What in Work Groups and Organizations. In L. L. Thompson, J. M. Levine, & D. M. Messick (Eds.), Shared Cognition in Organizations: The Management of Knowledge (pp.3-32). Mahwah, NJ: Erlbaum, 1999. ,
· L. Argote, & R. Krishnan, “Socially Shared Cognition at Work: Transactive Memory and Group Performance”, in J.L. Nye and A. M. Brower (eds), What's Social about Social Cognition? CA:Sage, pp.57-84, 1996. , &
· L. Myaskovsky, "Exploring the Performance Benefits of Group Training: Transactive Memory or Improved Communication?", Organizational Behavior and Human D ecision Processes, 82, pp.117-133, 2000.
· Morgan, M. J., “Accounting for Strategy: A Case Study in Target Costing”, M anagement Accounting, 71, pp.20-20, 1993.
· Nanni, A. J., J. R. Dixon, & T. E. Vollman, “Integrated Performance Measurement: Management Accounting to Support the New Manufacturing Realities”, J ournal of M anagement Accounting Narver, J. C., & S. F. Slater, “The Effect of Market Orientation on Business Profitability”, J ournal of M arketing, 54(4), pp.20-35, 1990.
· Nilsson, F. & B. Rapp., “Implementing Business Unit Strategies: The Role of Management Control Systems”, Scandinavian J ournal of M anagement, 11, pp.197-212, 1999.
· Ortega, M. J. R., “Competitive Strategies and Firm Performance : Technological Capabilities' Moderating Roles”, J ournal of Business Research, 63(12), pp.1273-1281, 2010.
· Otley, D., “Extending The Boundaries of Management Accounting Research: Developing Systems For Performance Management”, British Accounting Review, 33, pp.243-261, 2001.
· Parnell, J. A., “New Evidence in Generic Strategy and Business Performance Debate: A Research Note”, British J ournal of M anagement, 8, pp.175-181, 1997. ,
· “Strategic Capabilities, Competitive Strategy and Performance among Retailers in Argentina, Peru and the United States”, M anagement D ecision, 49(1), pp.130-155, 2011.
· Porter, M. E., Competitive Strategy: Techniques for Analyzing Industries and Competitors, The Free Press, 1980. ,
· Competitive Advantage: Creating and Sustaining Superior Performance, The Free Press, 1985. , "Strategy and the Internet", Harvard Business Review, Research, 4(1), pp.1-19, 1992.
· March, pp.62-78, 2001 , “The Five Competitive Forces That Shape Strategy”, Harvard Business Review, January, pp.78-93, 2008.
· Pyburn, I. & G. Eccles, “Creating a Comprehensive System to Measure Performance," M anagement Accounting, Oct. 1992.
· Quinn, J. B., Strategies for Change: Logical Incrementalism, R. D. Irwin, 1980.
· Roslender, R., “Accounting for Strategic Positioning: Responding to the Crisis in Management Accounting”, British J ournal of M anagement, 6, pp.45-57, 1995. , &
· S. Hart, “Integrating Management Accounting and Marketing in the Pursuit of Competitive Advantage; The Case for Strategic Management Accounting”, Critical Perspectives on Accounting, 13(2), pp.255-277, 2002. ,& ,
· “In Search of Strategic Management Accounting; Theoretical and Field Study Perspective”, M anagement Accounting Research, 14, pp.255-279, 2003. ,& ,
· Strategic M anagement Accounting, A Lot in Name, (unpublished), 2010.
· Schendel, D. E., & C. W. Hofer, Strategic M anagement. Boston (Mass.): Little, Brown and Company, 1979..
· Shank, J. K., “Strategic Cost Management: New Wine or Just New Bottles”, J ournal of M anagement Accounting Research, 1, pp.47-65, 1989. , &
· V. Govindarajan, Strategic Cost Analysis; The Evolution from Management to Strategic Accounting. Homewood. IL: Irwin, 1989 ,& ,
· Strategic Cost M anagement: The N ew Tool for Competitive Advantage. The Free Press, New York, NY. 1993.
· Simmonds, K., “Strategic Management Accounting”, M anagement Accounting(CIMA), April, pp.26-29, 1981. ,
· “Strategic Management Accounting for Pricing: A Case Example”, Accounting and Business Research, 12(47), pp.206-214, 1982. ,
· “The Accounting Assessment of Competitive Position”, European J ournal of M arketing, 20(1), pp.16-31, 1986.
· Simons, R., “Accounting Control Systems and Business Strategy: An Empirical Analysis”, Accounting, Organizations and Society, 12(4), pp.357-374, 1987. ,
· Levers of Control. Harvard Business School Press, Boston, MA. 1995.
· Smith, D. & R. Alexander, R. Fumbling the Future: H ow Xerox Invented, then Ignored, the First Personal Computer. New York, NY: William Morrow & Co, 1988.
· Sprinkle, G. B., “Perspective on Experimental Research in Managerial Accounting”, Accounting, Organizations and Society, 28(2-3), pp.287-318, 2003.
· Steers, R. M., Organizational Effectiveness: A Behavioral View. Santa Monica, California: Goodyear Publishing Company, Inc., 1977.
· Tillmann, K., & A. Goddard, “Strategic Management Accounting and Sense-Making in Multinational Company”, M anagement Accounting Research, 19, pp.80-102, 2008.
· Venkatraman, N. & V. Ramanujam, "Measurement of Business Performance in Strategic Research : A Comparison of Approac
· hes," Academy of M anagement Review, 11, pp.801-814, 1986.
· Ward, K., Strategic M anagement Accounting, Butterworth-Heinemann, Oxford. 1992.
· Waweru, N., “Predicting Change in Management Accounting Systems: The Effects of Competitive Strategy”, Global J ournal of Business Research, 2(1), pp.25-41, 2008.
· Wegner, D. M., Transactive Memory: A Contemporary Analysis of the Group M ind, in B. Mullen and G. R. Goethals (eds), Theories of Group Behavior, NY: Springer-Verlag, pp.185-208, 1986. ,
· “A Computer Network Model of Human Transactive Memory”, Social Cognition, 13, p.319-339, 1995.
· White, R. E., “Generic Business Strategies, Organizational Context and Performance: An Empirical Investigation”, Strategic M anagement J ournal, 7(2), pp.217-231, 1987.
· Wilson, R. M. S., Strategic M anagement Accounting, In Ashton, D.,Hopper, T. and Scapens, R. W. (Ed), Issues in Management Accounting, Prentice Hall, pp.159-190, 1995.
· Wilson, J. P., P. Goodman, & M. Gronin, “Group Learning”, Academy of M anagement Review, 32(4), pp.1041-1059, 2007.
· Zeithaml, V. A., “Service Quality, Profitability, and the Economic Worth of Customers; What We Know and What We Need to Learn”, J ournal of the Academy of M arketing Science, Winter, pp.67-84, 2000.
· Zimmerman, J, L., “Conjectures Regarding Empirical Managerial Accounting Research”, J ournal of Accounting and Economics, 32, pp.411-428, 2001.
어도비 PDF 
