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Linking quality strategy with management control systems: Empirical evidence from Japanese industry

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  • Daniel, Shirley J.
  • Reitsperger, Wolf D.

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  • Daniel, Shirley J. & Reitsperger, Wolf D., 1991. "Linking quality strategy with management control systems: Empirical evidence from Japanese industry," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 601-618.
    • Handle: RePEc:eee:aosoci:v:16:y:1991:i:7:p:601-618
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    Cited by:

    1. Ilias Said & Abdelnaser Omran & Zulnaidi Yaacob & Zakaria Abas, 2009. "The Relationship Between Quality Management, Strategic Control Systems and Financial Performance of Malaysia Local Government," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 3(1), pages 23-40, December.
    2. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    3. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
    4. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    5. Desfitrina Desfitrina & Zulfadhli Zulfadhli & Widarti Widarti, 2019. "Good Service Strategies Affect Competitive Advantage," International Review of Management and Marketing, Econjournals, vol. 9(6), pages 135-144.
    6. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    7. Collins, F & Holzmann, O & Mendoza, R, 1997. "Strategy, Budgeting, And Crisis In Latin America," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 669-689, October.
    8. Van Veen-Dirks, P.M.G., 1998. "Implications of the New Manufacturing Environment for Management Control System Design," Research Memorandum 759, Tilburg University, School of Economics and Management.
    9. Stephan Kramer & Frank Hartmann, 2014. "How Top-down and Bottom-up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange," Abacus, Accounting Foundation, University of Sydney, vol. 50(3), pages 314-340, September.
    10. Lin, Z. Jun & Johnson, Stev, 2004. "An exploratory study on accounting for quality management in China," Journal of Business Research, Elsevier, vol. 57(6), pages 620-632, June.
    11. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    12. Marina Godinho Antunes & Joaquín Texeira Quirós & Maria do Rosáirio Texeira Fernandes Justino, 2018. "Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 15(02), pages 1-22, April.
    13. Fredrick Gubala & Olawumi Dele Awolusi, 2020. "The Impact of Cross-Cultural Differences on Project Performance: A Study of Power Sector Development Operation and Electricity Sector Development Project in Uganda," Journal of Education and Vocational Research, AMH International, vol. 11(1), pages 44-63.
    14. Fullerton, Rosemary R. & McWatters, Cheryl S., 2002. "The role of performance measures and incentive systems in relation to the degree of JIT implementation," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 711-735, November.
    15. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
    16. Paolo Perego & Frank Hartmann, 2009. "Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 397-428, December.
    17. Van Veen-Dirks, P.M.G., 1998. "Implications of the New Manufacturing Environment for Management Control System Design," Other publications TiSEM fd65b0ea-0cdd-4ad6-80e4-e, Tilburg University, School of Economics and Management.
    18. Feten Hamama, 2012. "Systemes De Controle Et Processus De Gestion Des Connaissances, Une Illustration Dans Le Secteur De L'Equipement Automobile," Post-Print hal-00691176, HAL.
    19. Ittner, Christopher D. & Larcker, David F., 1997. "Quality strategy, strategic control systems, and organizational performance," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 293-314.
    20. Shirley Daniel & Dongyoung Lee & Wolf Reitsperger, 2014. "Raising quality consciousness among Chinese manufacturing personnel: Testing the effectiveness of performance management tools," Asia Pacific Journal of Management, Springer, vol. 31(2), pages 549-573, June.
    21. John Boudreau & Wallace Hopp & John O. McClain & L. Joseph Thomas, 2003. "On the Interface Between Operations and Human Resources Management," Manufacturing & Service Operations Management, INFORMS, vol. 5(3), pages 179-202, September.
    22. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
    23. van Veen-Dirks, Paula, 2010. "Different uses of performance measures: The evaluation versus reward of production managers," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 141-164, February.
    24. Tansey, R. & Carroll, Ray F. & Jun Lin, Z., 2001. "On measuring cost of quality dimensions: An exploratory study in the People's Republic of China," International Business Review, Elsevier, vol. 10(2), pages 175-195, April.

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