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The impact of departmental interdependencies and management accounting system use on subunit performance: A comment

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  • Frank Hartmann

Abstract

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  • Frank Hartmann, 2005. "The impact of departmental interdependencies and management accounting system use on subunit performance: A comment," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 329-334.
  • Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:329-334
    DOI: 10.1080/09638180500043527
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    Cited by:

    1. Stéphane Deschaintre & Fabien de Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
    2. Nikolaos Theriou & Vassilis Aggelidis, 2014. "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-38.
    3. Andrea Cardoni & Martin Hiebl & Alessio Paradisi, 2023. "Management accounting implementation in SMEs: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 189-214.
    4. Naranjo-Gil, David & Hartmann, Frank, 2007. "Management accounting systems, top management team heterogeneity and strategic change," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 735-756.
    5. JORISSEN, Ann & REHEUL, Anne-Mie & LAVEREN, Eddy & MARTENS, Rudy, "undated". "Short-term planning Ssphistication in SMEs: The relationship with strategy and perceived environmental uncertainty," Working Papers 2006022, University of Antwerp, Faculty of Business and Economics.
    6. Gerdin, Jonas & Greve, Jan, 2008. "The appropriateness of statistical methods for testing contingency hypotheses in management accounting research," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 995-1009.
    7. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    8. 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.

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