참고문헌
- 강희주, 정승렬, 안현철, "조직문화와 BPC유형의 적합도가 BPC성공에 미치는 영향에 관한 연구", 정보시스템 연구, 제20권, 제4호, 2011, pp.49-72.
- 이영찬, "사회적 자본, 지식경영, 그리고 조직성과 간의 인과관계", 정보시스템연구, 제16권, 제4호, 2007, pp.223-242.
- 이영찬, "지식경영의 동태적 가치사슬 모형 수축," 정보시스템연구, 제17권, 제3호, 2008, pp.205-234.
- Abou-zeid, E., and Cheng, Q., "The Effectiveness of Innovation: A Knowledge Management Approach," International Journal of Innovation Management, Vol.8, No.3, 2004, pp.261-274. https://doi.org/10.1142/S1363919604001052
- Agndal, H., and Nilsson, U., "Different Open Book Accounting Practices for Different Purchasing Strategies," Management Accounting Research, Vol.21, 2010, pp.147-166. https://doi.org/10.1016/j.mar.2010.04.001
- Alavi, M., Kayworth, R., and Leidner, D.E., "An Empirical Examination of the Influence of Organizational Culture on Knowledge Management Practices," Journal of Management Information Systems, Vol.22, No.3, 2005-6, pp.191-224. https://doi.org/10.2753/MIS0742-1222220307
- Ansari, S., Bell, J., and Okano, H., Handbooks of Management Accounting Research, 2, 2006, pp.507-530.
- Ax, C., Greve, J., and Nilsson, U., "The Impact of Competition and Uncertainty on the Adoption of Target Costing," International Journal of Production Economics, Vol.115, 2008, pp.92-103. https://doi.org/10.1016/j.ijpe.2008.04.010
- Brockman, K., and Morgan, M., "The Role of Existing Knowledge in New Product Innovativeness and Performance," Decision Sciences, Vol.34, No.2, 2003, pp.385-419. https://doi.org/10.1111/1540-5915.02326
- Carneiro, A., "How Does Knowledge Management Influence Innovation and Competitiveness," Journal of Knowledge Management, Vol.4, No.1, 2000, pp.87-98. https://doi.org/10.1108/13673270010372242
- Cegarra-Navarro, J.G., Jimenez, D.J., and Martinez-Conesa, E., "Implementing E-business Through Organizational Learning: An Empirical Investigation in SMEs," International Journal of Information Management, Vol.27, 2007, pp.173-186. https://doi.org/10.1016/j.ijinfomgt.2007.01.001
- Chen, C., and Huang, J., "How Organizational Climate and Structure Affect Knowledge Management-the Social Interaction Perspective," International Journal of Information Management, Vol.27, No.1, 2007, pp.104-118. https://doi.org/10.1016/j.ijinfomgt.2006.11.001
- Chou, T., Chang, P., Cheng, Y., and Tsai, C., "A Path Model Linking Organizational Knowledge Attributes, Information Processing Capabilities, and Perceived Usability," Information and Management, Vol.44, 2007, pp.408-417. https://doi.org/10.1016/j.im.2007.03.003
- Cokins, G., "Integrating Target Costing and ABC," Journal of Cost Management, Vol.16, No.4, 2002, pp.13-22.
- Cooper, R., "Target Costing for New Product Development," Journal of Cost Management, Vol.16, No.1, 2002, pp.5-12.
- Cooper, R., and Slagmulder, R., "Target Costing for New Product Development: Product-level Target Costing," Journal of Cost Management, Vol.16, No.4, 2002, pp.5-11.
- Dekker, H., and Smidt, P., "A Survey of the Adoption and Use of Target Costing in Dutch firms," International Journal of Production Economics, Vol.84, 2003, pp.293-305. https://doi.org/10.1016/S0925-5273(02)00450-4
- Erden, Z., Krohg, G., and Nonaka, I., "The Quality of Group Tacit Knowledge," Journal of Strategic Information System, Vol.17, No.1, 2008, pp.4-18. https://doi.org/10.1016/j.jsis.2008.02.002
- Ettlie, E., and Reza, M., "Organizational Integration and Process Innovation," Academy of Management Journal, Vol.35, 1992, pp.795-827. https://doi.org/10.2307/256316
- Fisher, J., "Implementing Target Costing," Journal of Cost Management, Vol.9, 1995, pp.50-59.
- Flamholtz, E., "Accounting, Budgeting and Control Systems in Their Organizational Context: Theoretical and Empirical Perspectives," Accounting, Organizations and Society, Vol.8, No.2/3, 1983, pp.153-169. https://doi.org/10.1016/0361-3682(83)90023-5
- Gold, H., Malhotra, A., and Segars, H., "Knowledge Management: An Organizational Capabilities Perspective," Journal of Management Information System, Vol.18, No.1, 2001, pp.185-214. https://doi.org/10.1080/07421222.2001.11045669
- Gopalakrishnan, S., Bierly, P., and Kessler, E.H., "A Reexamination of Product and Process Innovations Using a Knowledge-based View," Journal of High Technology Management Research, Vol.10, No.1, 1999, pp.147-166. https://doi.org/10.1016/S1047-8310(99)80007-8
- Hannan, T., and Freeman, J., "Structural Inertia and Organizational Change," American Sociological Review, Vol.49, 1984, pp.149-164. https://doi.org/10.2307/2095567
- Jang, S., Hong, K., Bock, G., and Kim, I., "Knowledge Management and Process Innovation: the Knowledge Transformation Path in Samsung SDI," Journal of Knowledge Management, vol.6, 2002, pp.479-495. https://doi.org/10.1108/13673270210450582
- Johannessen, J., "Organizational Innovation as Part of Knowledge Management," International Journal of Information Management, Vol.28, No.4, 2008, pp.403-412. https://doi.org/10.1016/j.ijinfomgt.2008.04.007
- Liao, S., Wu, C., Hu, D., and Tsui, K., "Relationships Between Knowledge Acquisition, Absorptive Capacity and Innovation Capability: An Empirical Study on Taiwan's Financial and Manufacturing Industries," Journal of Information Science, Vol.36, No.1, 2010, pp.19-35. https://doi.org/10.1177/0165551509340362
- Lee, K., Lee, S., and Kang, I., "KMPI: Measuring Knowledge Management Performance", Information and Management, Vol.42, 2005, pp.469-482. https://doi.org/10.1016/j.im.2004.02.003
- McDermott, R., "Why Information Technology Inspired but Cannot Deliver Knowledge Management," California Management Review, Vol.41, No.4, 1999, pp.103-117. https://doi.org/10.2307/41166012
- Mouritsen, J., and Larsen, H., "The 2nd Wave of Knowledge Management: The Management Control of Knowledge Resources through Intellectual Capital Information," Management Accounting Research, Vol.16, 2005, pp.371-394. https://doi.org/10.1016/j.mar.2005.06.006
- Nonaka, I., and Takeuchi, H., The Knowledge Creating Company: How Japanese Companies Create the Dynamics of Innovation, New York: Oxford University Press, 1995.
- Park, Y., Kim, C., and Lee, J., "On the Characteristics of Innovative Firms in Korea: the Role of R&D and Innovation Type," International Journal of Innovation Management, Vol.3, 1999, pp.111-131. https://doi.org/10.1142/S1363919699000062
- Plessis, M., "What Bars Organizations from Managing Knowledge Successfully?," International Journal of Information Management, Vol.28, No.3, 2008, pp.285-292. https://doi.org/10.1016/j.ijinfomgt.2008.02.006
- Ruggles, R., "The State of the Notion: Knowledge Management in Practice," California Management Review, Vol.40, No.3, 1998, pp.80-89. https://doi.org/10.2307/41165944
- Siqueira, A., and Cosh, A., "Effects of Production Innovation and Organizational Capabilities on Competitive Advantage: Evidence from UK Small and Medium Manufacturing Enterprises," International Journal of Innovation Management, Vol.12, No.2, 2008, pp.113-137. https://doi.org/10.1142/S1363919608001972
- Smircich, K., "Concepts of Culture and Organizational Analysis," Administrative Science Quarterly, Vol.28, 1983, pp.339-358. https://doi.org/10.2307/2392246
- Tranfield, D., Young, M., and Partington, D., "Knowledge Management Routines for Innovation Projects: Developing a Hierarchical Process Model," International Journal of Innovation Management, Vol.7, No.1, 2003, pp.27-49. https://doi.org/10.1142/S1363919603000726
- Tushman, M., and Nadler, D., "Organizing for Innovation," California Management Review, Vol.28, No.1, 1986, pp.74-94. https://doi.org/10.2307/41165203
- Wallach, E., "Individuals and Organizations: The Cultural Match," Training and Development Journal, February, 1983, pp.45-57.
- Williams, J., and Seaman, E., "Predicting Change in Management Accounting Systems: National Culture and Industry Effects," Accounting, Organizations and Society, Vol.26, 2001, pp.443-460. https://doi.org/10.1016/S0361-3682(01)00002-2
- Wolfe, C., and Loraas, T., "Knowledge Sharing: The Effects of Incentives, Environment, and Person," Journal of Information Systems, Vol.22, No.2, 2008, pp.53-76. https://doi.org/10.2308/jis.2008.22.2.53
- Yu-Lee, R.T., "Target Costing: What You See Is Not What You Get," Journal of Cost Management, Vol.16, No.1, 2002, pp.23-28.
- Yazdifar, H., Askarany, D., "A Comparative Study of the Adoption and Implementation of Target Costing in the UK, Australia and New Zealand," International Journal of Production Economics, Vol.135, 2012, pp.382-392. https://doi.org/10.1016/j.ijpe.2011.08.012