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The dilemma of implementing controls: The case of managerial accounting

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  • Argyris, Chris

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  • Argyris, Chris, 1990. "The dilemma of implementing controls: The case of managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 503-511.
    • Handle: RePEc:eee:aosoci:v:15:y:1990:i:6:p:503-511
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    Cited by:

    1. Vasilii Erokhin & Dmitry Endovitsky & Alexey Bobryshev & Natalia Kulagina & Anna Ivolga, 2019. "Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia," Sustainability, MDPI, vol. 11(11), pages 1-23, June.
    2. Ouadie El Haouary & Abdelhamid Skouri, 2019. "Relationship between management Control and Organizational learning: An exploratory Study [La relation contrôle de gestion -Apprentissage organisationnel : Une étude exploratoire]," Post-Print hal-02299846, HAL.
    3. David Marginson & Laurie McAulay & Melvin Roush & Tony Van Zijl, 2010. "Performance measures and short‐termism: An exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 40(4), pages 353-370.
    4. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    5. Leiby, Justin, 2018. "The role of consultants and management prestige in management control system adoption," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 1-13.
    6. Ulf Johanson & Maria Mårtensson & Matti Skoog, 2001. "Measuring to understand intangible performance drivers," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 407-437.
    7. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    8. Bredmar Krister & Ask Urban & Frisk Elisabeth & Magnusson Johan, 2014. "Accounting Information Systems Implementation and Management Accounting Change," Business Systems Research, Sciendo, vol. 5(2), pages 125-138, September.
    9. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 125-143, September.
    10. Johansson Vicki, 2015. "When will we ever learn ?," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 8(2), pages 149-170, December.
    11. Stefan Hofmann & Andreas Wald & Ronald Gleich, 2012. "Determinants and effects of the diagnostic and interactive use of control systems: an empirical analysis on the use of budgets," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 153-182, December.
    12. Kornberger Martin & Pflueger Dane & Mouritsen Jan, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02276737, HAL.
    13. Anca Antoaneta Vărzaru & Claudiu George Bocean & Maria Magdalena Criveanu & Adrian-Florin Budică-Iacob & Daniela Victoria Popescu, 2023. "Assessing the Contribution of Managerial Accounting in Sustainable Organizational Development in the Healthcare Industry," IJERPH, MDPI, vol. 20(4), pages 1-16, February.
    14. Päivikki Kuoppakangas, 2013. "Adopting the Municipal Enterprise Form in Finland: Core Dilemmas in the Transformation of Public Healthcare Organizations," Public Organization Review, Springer, vol. 13(2), pages 155-165, June.
    15. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
    16. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    17. Kuoppakangas Päivikki & Kinder Tony & Stenvall Jari & Laitinen Ilpo & Ruuskanen Olli-Pekka & Rannisto Pasi-Heikki, 2019. "Examining the Core Dilemmas Hindering Big Data-related Transformations in Public-Sector Organisations," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 12(2), pages 131-156, December.
    18. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
    19. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    20. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    21. Hao Shi, 2006. "L'évolution du "calcul économique en équipe" : un processus de légitimation des changements institutionnels en Chine," Working Papers 2006-4, Laboratoire Orléanais de Gestion - université d'Orléans.
    22. Nicolas Berland & Moez Essid, 2009. "Rse, Systemes De Controle Et Pilotage De La Performance Globale," Post-Print halshs-00460538, HAL.
    23. Clare Jane M. Burns & Luke Houghton & Heather Stewart, 2020. "Sustainability – A key to Australian finance directors improving their organisation's CSR culture," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1164-1176, March.
    24. Rosanas, Josep M. & Velilla, Manuel, 2004. "The ethics of management control systems," IESE Research Papers D/563, IESE Business School.

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