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dc.contributor.authorWilliams, Karel
dc.contributor.authorHaslam, Colin
dc.contributor.authorCutler, Tony
dc.contributor.authorJohal, Sukhdev
dc.contributor.authorWillis, Robert
dc.identifier.citationWilliams , K , Haslam , C , Cutler , T , Johal , S & Willis , R 1994 , ' Johnson 2 : Knowledge goes to Hollywood ' , Critical Perspectives on Accounting , vol. 5 , no. 3 , pp. 281-293 .
dc.identifier.otherPURE: 532077
dc.identifier.otherPURE UUID: 933daeaf-bbf6-4a48-901e-ff1b913ec38c
dc.identifier.otherScopus: 0000922818
dc.descriptionCopyright 2008 Elsevier B.V., All rights reserved.
dc.description.abstractThis paper evaluates Tom Johnson's analysis of the causes of American uncompetitiveness which leads him now to recommend TOM where previously he endorsed the reform of management accounting. It argues that, although the prescriptions change, Johnson's early and late work is unified by a set of assumptions and assertions which identify management calculation as the major cause of US uncompetitiveness. The article then challenges this identification by presenting case study evidence on the US and Japanese car industries which establishes the importance of structural variables, especially differences in wage costs.en
dc.relation.ispartofCritical Perspectives on Accounting
dc.titleJohnson 2 : Knowledge goes to Hollywooden
dc.contributor.institutionDepartment of Accounting, Finance and Economics
dc.contributor.institutionSocial Sciences, Arts & Humanities Research Institute
dc.description.statusPeer reviewed
rioxxterms.typeJournal Article/Review

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