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Frank Moers

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Robert H. Chenhall & Frank Moers, 2007. "Endogeneity: A Reply to Two Different Perspectives," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 217-221.

    Cited by:

    1. Zhi‐Yuan Feng & Hua‐Wei Huang, 2021. "Corporate governance and earnings management: A quantile regression approach," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 5056-5072, October.

  2. Robert H. Chenhall & Frank Moers, 2007. "The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 173-196.

    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. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.
    3. Sterling Huang & Gilles Hilary, 2018. "Zombie Board: Board Tenure and Firm Performance," Journal of Accounting Research, Wiley Blackwell, vol. 56(4), pages 1285-1329, September.
    4. Jeffrey L. Callen & Xiaohua Fang, 2020. "Local Gambling Norms and Audit Pricing," Journal of Business Ethics, Springer, vol. 164(1), pages 151-173, June.
    5. Ann Jorissen & David Otley, 2010. "The management of accounting numbers: Case study evidence from the ‘crash’ of an airline," Accounting and Business Research, Taylor & Francis Journals, vol. 40(1), pages 3-38.
    6. Fischer, Denise & Greven, Andrea & Tornow, Mark & Brettel, Malte, 2021. "On the value of effectuation processes for R&D alliances and the moderating role of R&D alliance experience," Journal of Business Research, Elsevier, vol. 135(C), pages 606-619.
    7. Dagou Hermann Wenceslas Dagou & Konan Anderson Seny Kan, 2016. "Inclination à adopter un outil de contrôle de gestion : le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan," Post-Print hal-01901088, HAL.
    8. Christian Kleine & Barbara Weißenberger, 2014. "Leadership impact on organizational commitment: the mediating role of management control systems choice," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 241-266, January.
    9. Manuel Cano Rodríguez & Santiago Sánchez Alegría, 2012. "The value of audit quality in public and private companies: evidence from Spain," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(4), pages 683-706, November.
    10. Bénet, Nathalie & Deville, Aude & Raïes, Karine & Valette-Florence, Pierre, 2022. "Turning non-financial performance measurements into financial performance: The usefulness of front-office staff incentive systems in hotels," Journal of Business Research, Elsevier, vol. 142(C), pages 317-327.
    11. Ahmed Hassanein & Alaa Zalata & Khaled Hussainey, 2019. "Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 493-519, February.
    12. L. Gil-Alana & R. Iniguez-Sanchez & G. Lopez-Espinosa, 2011. "Endogenous problems in cross-sectional valuation models based on accounting information," Review of Quantitative Finance and Accounting, Springer, vol. 37(2), pages 245-265, August.
    13. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    14. Lee, Jungwoo & Yang, Jae-Suk, 2019. "Global energy transitions and political systems," Renewable and Sustainable Energy Reviews, Elsevier, vol. 115(C).
    15. Ranjith Appuhami & Faruk Bhuiyan & Christina Boedker, 2024. "Navigating frugality and creativity urgencies: the role of diagnostic use of budgets and goal clarity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 235-264, June.
    16. Jiménez-Angueira, Carlos E., 2018. "The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance," Advances in accounting, Elsevier, vol. 41(C), pages 7-24.
    17. Butler, Maureen G. & Callahan, Carolyn M., 2014. "Human resource outsourcing: Market and operating performance effects of administrative HR functions," Journal of Business Research, Elsevier, vol. 67(2), pages 218-224.
    18. Elisha Mavodyo, 2020. "A Revival of Budget Deficit and Economic Growth," EERI Research Paper Series EERI RP 2020/04, Economics and Econometrics Research Institute (EERI), Brussels.
    19. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    20. Habib-ur Rahman & Muhammad Waqas Yousaf & Nageena Tabassum, 2020. "Bank-Specific and Macroeconomic Determinants of Profitability: A Revisit of Pakistani Banking Sector under Dynamic Panel Data Approach," IJFS, MDPI, vol. 8(3), pages 1-19, July.
    21. Jennifer Gippel & Tom Smith & Yushu Zhu, 2015. "Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 143-168, June.
    22. Faruk Bhuiyan & Tarek Rana & Kevin Baird & Rahat Munir, 2023. "Strategic outcome of competitive advantage from corporate sustainability practices: Institutional theory perspective from an emerging economy," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4217-4243, November.
    23. Michael Geulen & Andrea Greven & Denise Fischer-Kreer & Malte Brettel, 2024. "Why do firms fail? A new view on bankruptcy from the angle of top management team heterogeneity," Review of Managerial Science, Springer, vol. 18(11), pages 3297-3331, November.
    24. Nguyen, Quyen T.K. & Almodóvar, Paloma & Wei, Ziyi, 2022. "Intra-firm and arm’s length export propensity and intensity of MNE foreign subsidiaries," Journal of Business Research, Elsevier, vol. 145(C), pages 288-308.
    25. Amin Jan & Maran Marimuthu & Muhammad Kashif Shad & Haseeb ur-Rehman & Muhammad Zahid & Ahmad Ali Jan, 2019. "Bankruptcy profile of the Islamic and conventional banks in Malaysia: a post-crisis period analysis," Economic Change and Restructuring, Springer, vol. 52(1), pages 67-87, February.
    26. Artz, Martin & Homburg, Christian & Rajab, Thomas, 2012. "Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 445-460.
    27. Manthei, Kathrin & Sliwka, Dirk & Vogelsang, Timo, 2021. "Information Provision, Incentives, and Attention: A Field Experiment on Facilitating and Influencing Managers' Decisions," IZA Discussion Papers 14199, Institute of Labor Economics (IZA).
    28. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
    29. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
    30. Grantley Taylor & Greg Tower & John Neilson, 2010. "Corporate communication of financial risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(2), pages 417-446, June.
    31. Masschelein, Stijn & Moers, Frank, 2020. "Testing for complementarities between accounting practices," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    32. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    33. Nimnual Visedsun & Kanitsorn Terdpaopong, 2021. "The Effects of the Strategy and Goal on Business Performance as Mediated by Management Accounting Systems," Economies, MDPI, vol. 9(4), pages 1-17, October.
    34. Nooraisah Katmon & Omar Al-Farooque, 2019. "The Reciprocal Relationship Between Earnings Management, Disclosure Quality and Board Independence: UK Evidence," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 63-80, December.
    35. Valeri Nikolaev & Laurence van Lent, 2005. "The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 677-724.
    36. Gassen, Joachim, 2014. "Causal inference in empirical archival financial accounting research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 535-544.
    37. Jacqueline Corbett, 2013. "Using information systems to improve energy efficiency: Do smart meters make a difference?," Information Systems Frontiers, Springer, vol. 15(5), pages 747-760, November.
    38. Crespo Cuaresma, Jesus & Stöckl, Matthias, 2012. "The Effect of Marketing Spending on Sales in the Premium Car Segment: New Evidence from Germany," Working Papers in Economics 2012-2, University of Salzburg.
    39. Pugliese, Amedeo & Minichilli, Alessandro & Zattoni, Alessandro, 2014. "Integrating agency and resource dependence theory: Firm profitability, industry regulation, and board task performance," Journal of Business Research, Elsevier, vol. 67(6), pages 1189-1200.
    40. Fabio Santini, 2013. "Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 77-107.
    41. Shi, Miaoying & Yin, Runsheng & Lv, Hongdi, 2017. "An empirical analysis of the driving forces of forest cover change in northeast China," Forest Policy and Economics, Elsevier, vol. 78(C), pages 78-87.
    42. Areneke, Geofry & Adegbite, Emmanuel & Tunyi, Abongeh, 2022. "Transfer of corporate governance practices into weak emerging market environments by foreign institutional investors," International Business Review, Elsevier, vol. 31(5).
    43. van Lent, L.A.G.M., 2007. "Endogeneity in management accounting research : A comment," Other publications TiSEM 8bcd5bc8-5fdd-4aa4-9b3f-8, Tilburg University, School of Economics and Management.
    44. Jiang, Guoliang Frank & Jung, Jae C. & Makino, Shige, 2020. "Parent Firm Corporate Social Responsibility and Overseas Subsidiary Performance: A Signaling Perspective," Journal of World Business, Elsevier, vol. 55(6).
    45. Sergeja Slapničar & Adriana Rejc Buhovac, 2014. "Identifying temporal relationships within multidimensional performance measurement," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 15(5), pages 978-993, November.
    46. Bello Lawal, 2016. "Still on board configuration: SEC recommendations and the efficiency of adhering firms in Nigeria," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 4(2), pages 1-23, April.
    47. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 407-419.
    48. 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.
    49. Frederic Läger & Yassin Denis Bouzzine & Rainer Lueg, 2022. "The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 549-560, May.
    50. Greven, Andrea & Beule, Thorsten & Fischer-Kreer, Denise & Brettel, Malte, 2024. "Perceiving an entrepreneurial climate at universities: An inquiry into how academic entrepreneurs observe, use, and benefit from support mechanisms," Research Policy, Elsevier, vol. 53(2).
    51. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
    52. Shah, Syed Zulfiqar Ali & Stark, Andrew W. & Akbar, Saeed, 2009. "The value relevance of major media advertising expenditures: Some U.K. evidence," The International Journal of Accounting, Elsevier, vol. 44(2), pages 187-206, June.
    53. Jennifer Boutant, 2010. "Les Determinants De La Gestion Des Resultats Lors Des Fusions: Etude Des Societes Absorbantes Initiatrices Et Cibles," Post-Print hal-00479535, HAL.
    54. Adrien Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity [Los factores determinantes de la complejidad de los sistemas de informa," Post-Print halshs-01288141, HAL.
    55. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
    56. Hakim Lyngstadaas, 2020. "Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 403-450, December.
    57. Husam Aldamen & Keith Duncan & Simone Kelly & Ray McNamara & Stephan Nagel, 2012. "Audit committee characteristics and firm performance during the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(4), pages 971-1000, December.
    58. Aleda M. Roth & Vinod R. Singhal, 2022. "Pioneering role of the Production and Operations Management in promoting empirical research in operations management," Production and Operations Management, Production and Operations Management Society, vol. 31(12), pages 4529-4543, December.
    59. Paolo Roffia & Virginia Simón-Moya & Javier Sendra García, 2022. "Board of director attributes: effects on financial performance in SMEs," International Entrepreneurship and Management Journal, Springer, vol. 18(3), pages 1141-1172, September.
    60. Rashedul Hasan & Mohammad Dulal Miah & M. Kabir Hassan, 2022. "The nexus between environmental and financial performance: Evidence from gulf cooperative council banks," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 2882-2907, November.
    61. Odysseas Pavlatos, 2018. "Strategic Cost Management, Contingent Factors and Performance in Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 215-233, June.
    62. Zheyuan Zhang & Huiying Wu & Sammy Xiaoyan Ying & Jiaxing You, 2023. "Corporate Innovation and Disclosure Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 76-133, March.
    63. Upadhaya, Bedanand & Munir, Rahat & Blount, Yvette & Su, Sophia, 2018. "Does organizational culture mediate the CSR – strategy relationship? Evidence from a developing country, Nepal," Journal of Business Research, Elsevier, vol. 91(C), pages 108-122.

  3. Moers, Frank, 2005. "Discretion and bias in performance evaluation: the impact of diversity and subjectivity," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 67-80, January.

    Cited by:

    1. Bellavance, François & Landry, Suzanne & Schiehll, Eduardo, 2013. "Procedural justice in managerial performance evaluation: Effects of subjectivity, relationship quality, and voice opportunity," The British Accounting Review, Elsevier, vol. 45(3), pages 149-166.
    2. Kusterer, David & Bolton, Gary & Mans, Johannes, 2016. "Inflated Reputations Uncertainty, Leniency & Moral Wiggle Room in Trader Feedback Systems," VfS Annual Conference 2016 (Augsburg): Demographic Change 145794, Verein für Socialpolitik / German Economic Association.
    3. Puhani, Patrick A. & Yang, Philip, 2019. "Does increased teacher accountability decrease leniency in grading?," Economics Working Paper Series 1914, University of St. Gallen, School of Economics and Political Science.
    4. Hartmann, Frank & Slapnicar, Sergeja, 2009. "How formal performance evaluation affects trust between superior and subordinate managers," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 722-737, August.
    5. Gill, David & Prowse, Victoria L. & Vlassopoulos, Michael, 2012. "Cheating in the Workplace: An Experimental Study of the Impact of Bonuses and Productivity," IZA Discussion Papers 6725, Institute of Labor Economics (IZA).
    6. Julie Rosaz & Marie Claire Villeval, 2012. "Lies and Biased Evaluation: A Real-Effort Experiment," Post-Print halshs-00617120, HAL.
    7. Joyee Deb & Jin Li & Arijit Mukherjee, 2015. "Relational Contracts with Subjective Peer Evaluations," Cowles Foundation Discussion Papers 1995, Cowles Foundation for Research in Economics, Yale University.
    8. Lucia Marchegiani & Tommaso Reggiani & Matteo Rizzolli, 2013. "Severity vs. Leniency Bias in Performance Appraisal: Experimental evidence," BEMPS - Bozen Economics & Management Paper Series BEMPS01, Faculty of Economics and Management at the Free University of Bozen.
    9. Thuy-Van Tran & Sinikka Lepistö & Janne Järvinen, 2021. "The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 369-399, September.
    10. Marchegiani, Lucia & Reggiani, Tommaso & Rizzolli, Matteo, 2016. "Loss averse agents and lenient supervisors in performance appraisal," Journal of Economic Behavior & Organization, Elsevier, vol. 131(PA), pages 183-197.
    11. Gill, David & Kissová, Zdenka & Lee, Jaesun & Prowse, Victoria L., 2015. "First-Place Loving and Last-Place Loathing: How Rank in the Distribution of Performance Affects Effort Provision," IZA Discussion Papers 9286, Institute of Labor Economics (IZA).
    12. Jan Tichem, 2013. "Leniency Bias in Long-Term Workplace Relationships," Tinbergen Institute Discussion Papers 13-196/VII, Tinbergen Institute.
    13. Ji, Yueting & Huang, Qianyao & Liu, Haiyang & Phillips, Caleb, 2021. "Weight bias 2.0: the effect of perceived weight change on performance evaluation and the moderating role of anti-fat bias," LSE Research Online Documents on Economics 111589, London School of Economics and Political Science, LSE Library.
    14. Bol, Jasmijn C. & Kramer, Stephan & Maas, Victor S., 2016. "How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 64-73.
    15. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    16. Grabner, Isabella & Martin, Melissa A., 2021. "The effect of horizontal pay dispersion on the effectiveness of performance-based incentives," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    17. O'Connor, Neale G. & Deng, Johnny & Luo, Yadong, 2006. "Political constraints, organization design and performance measurement in China's state-owned enterprises," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 157-177, February.
    18. Gary E. Bolton & David J. Kusterer & Johannes Mans, 2019. "Inflated Reputations: Uncertainty, Leniency, and Moral Wiggle Room in Trader Feedback Systems," Management Science, INFORMS, vol. 65(11), pages 5371-5391, November.
    19. Arshad, Farah, 2020. "Performance management systems in modern organizations," Other publications TiSEM 4c12c340-7550-4f03-8d7f-5, Tilburg University, School of Economics and Management.
    20. Maik Lachmann & Rouven Trapp & Felix Wenger, 2016. "Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 661-686, October.
    21. van Rinsum, M., 2019. "Utilizing Incentives and Accountability: In Control in Control?," ERIM Inaugural Address Series Research in Management EIA 2019-078-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
    22. Mandy M. Cheng & Cathy Hsieh, 2009. "Transfer Price Negotiation in the Presence of Unequal Bargaining Power: The Effect of a Peer Evaluation Scheme on Inter-divisional Profit Distribution," Australian Accounting Review, CPA Australia, vol. 19(3), pages 195-206, September.
    23. Raymond O. S. Zaal, 2011. "Reinforcing Ethical Behavior through Organizational Architecture: A Hypothesized Relationship," Chapters, in: Killian J. McCarthy & Maya Fiolet & Wilfred Dolfsma (ed.), The Nature of the New Firm, chapter 2, Edward Elgar Publishing.
    24. Luis Garicano & Luis Rayo, 2016. "Why Organizations Fail: Models and Cases," Journal of Economic Literature, American Economic Association, vol. 54(1), pages 137-192, March.
    25. Kampkötter, Patrick & Sliwka, Dirk, 2015. "The Complementary Use of Experiments and Field Data to Evaluate Management Practices: The Case of Subjective Performance Evaluations," IZA Discussion Papers 9285, Institute of Labor Economics (IZA).
    26. Werner, Peter, 2024. "On common evaluation standards and the acceptance of wage inequality," Games and Economic Behavior, Elsevier, vol. 145(C), pages 137-156.
    27. Irene Trapp & Rouven Trapp, 2019. "The psychological effects of centrality bias: an experimental analysis," Journal of Business Economics, Springer, vol. 89(2), pages 155-189, March.
    28. Victor S. Maas & Niels Verdoorn, 2017. "The effects of performance report layout on managers’ subjective evaluation judgments," Accounting and Business Research, Taylor & Francis Journals, vol. 47(7), pages 731-751, November.
    29. Juho Jokinen & Jaakko Pehkonen, 2017. "Promotions and Earnings – Gender or Merit? Evidence from Longitudinal Personnel Data," Journal of Labor Research, Springer, vol. 38(3), pages 306-334, September.
    30. Juho Jokinen & Jaakko Pehkonen, 2021. "The role of personal and relative job performance in promotion decisions," LABOUR, CEIS, vol. 35(4), pages 485-499, December.
    31. Uwe Jirjahn & Erik Poutsma, 2011. "The Use of Performance Appraisal Systems: Evidence from Dutch Establishment Data," Research Papers in Economics 2011-02, University of Trier, Department of Economics.
    32. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
    33. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.
    34. 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.
    35. Oindrila Dey, 2018. "Leniency, Status and Output Informativeness," Review of Market Integration, India Development Foundation, vol. 10(1), pages 1-18, April.
    36. Robert M. Gillenkirch & Heike Kreienbaum, 2017. "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, vol. 11(4), pages 933-957, October.
    37. Yu-Lin Chen, 2014. "Determinants of biased subjective performance evaluations: evidence from a Taiwanese public sector organization," Accounting and Business Research, Taylor & Francis Journals, vol. 44(6), pages 656-675, December.
    38. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
    39. Patrick Kampkötter, 2014. "Performance Appraisals and Job Satisfaction," SOEPpapers on Multidisciplinary Panel Data Research 672, DIW Berlin, The German Socio-Economic Panel (SOEP).
    40. Noeverman, J., 2010. "Not Just Because it is Fair - The Role of Feedback Quality and Voice in Performance Evaluation," ERIM Report Series Research in Management ERS-2010-048-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    41. Upton, David R. & Arrington, C. Edward, 2012. "Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 281-297.
    42. Shannon W. Anderson & Henri C. Dekker & Karen L. Sedatole, 2010. "An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal Setting," Management Science, INFORMS, vol. 56(1), pages 90-109, January.
    43. Fochmann, Martin & Sachs, Florian & Weimann, Joachim, 2019. "Managing wages: Fairness norms of low- and high-performing team members," arqus Discussion Papers in Quantitative Tax Research 238, arqus - Arbeitskreis Quantitative Steuerlehre.
    44. Johannes Berger & Christine Harbring & Dirk Sliwka, 2013. "Performance Appraisals and the Impact of Forced Distribution--An Experimental Investigation," Management Science, INFORMS, vol. 59(1), pages 54-68, June.
    45. Kelly K. Wang & Maria Cadiz Dyball & Andy Wang, 2023. "The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1571-1598, April.
    46. Victor Maas & Raquel Torres-González, 2011. "Subjective Performance Evaluation and Gender Discrimination," Journal of Business Ethics, Springer, vol. 101(4), pages 667-681, July.
    47. John D. Marvel, 2020. "Evolution and egalitarianism: A behavioral account of managers' performance pay decisions," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(2).
    48. Martin, Rachel & Thomas, Tyler, 2022. "Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    49. Frederiksen, Anders & Lange, Fabian & Kriechel, Ben, 2017. "Subjective performance evaluations and employee careers," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 408-429.
    50. Tim Hermans & Martine Cools & Alexandra Van den Abbeele, 2021. "The role of information accuracy and justification in bonus allocations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 197-223, June.
    51. Bicudo de Castro, Vincent, 2017. "Unpacking the notion of subjectivity: Performance evaluation and supervisor discretion," The British Accounting Review, Elsevier, vol. 49(6), pages 532-544.
    52. Noeverman, J., 2010. "Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?," ERIM Report Series Research in Management ERS-2010-002-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    53. Andreas J. Steur & Mischa Seiter, 2021. "Properties of feedback mechanisms on digital platforms: an exploratory study," Journal of Business Economics, Springer, vol. 91(4), pages 479-526, May.
    54. Mandy M. Cheng & Peter F. Luckett & Habib Mahama, 2007. "Effect of perceived conflict among multiple performance goals and goal difficulty on task performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 221-242, June.
    55. Wong-On-Wing, Bernard & Guo, Lan & Li, Wei & Yang, Dan, 2007. "Reducing conflict in balanced scorecard evaluations," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 363-377.
    56. Nora Haas & Gerhard Speckbacher, 2017. "Everything Under My Control: CEO Characteristics and the Evaluation of Middle Manager Performance in Small and Medium-Sized Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 18(2), pages 109-128, May.
    57. Wei Cai & Susanna Gallani & Jee-Eun Shin, 2023. "Incentive Effects of Subjective Allocations of Rewards and Penalties," Management Science, INFORMS, vol. 69(5), pages 3121-3139, May.
    58. Jurjen J.A. Kamphorst & Otto H. Swank, 2012. "The Role of Performance Appraisals in Motivating Employees," Tinbergen Institute Discussion Papers 12-034/1, Tinbergen Institute.
    59. Thuy‐Van Tran & Janne Järvinen, 2022. "Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4079-4108, September.
    60. Li, Yelin & Reichert, Bernhard E. & Woods, Alex, 2024. "The interactive effects of performance evaluation leniency and performance measurement precision on employee effort and performance," Advances in accounting, Elsevier, vol. 64(C).
    61. Isabella Grabner & Frank Moers, 2013. "Managers' Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1187-1220, December.
    62. Radtke, Robin R. & Speklé, Roland F. & Widener, Sally K., 2023. "Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?," Accounting, Organizations and Society, Elsevier, vol. 107(C).
    63. Narisa Tianjing Dai & Xi (Jason) Kuang & Guliang Tang, 2018. "Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence," European Accounting Review, Taylor & Francis Journals, vol. 27(1), pages 129-148, January.
    64. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
    65. Axel Ockenfels & Dirk Sliwka & Peter Werner, 2024. "Multi-rater Performance Evaluations and Incentives," ECONtribute Discussion Papers Series 307, University of Bonn and University of Cologne, Germany.
    66. Golman, Russell & Bhatia, Sudeep, 2012. "Performance evaluation inflation and compression," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 534-543.
    67. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    68. Marcel Van Rinsum & Frank H.M. Verbeeten, 2012. "The impact of subjectivity in performance evaluation practices on public sector managers’ motivation," Accounting and Business Research, Taylor & Francis Journals, vol. 42(4), pages 377-396, September.
    69. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    70. Kai A. Bauch & Peter Kotzian & Barbara E. Weißenberger, 2021. "Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?," Journal of Business Economics, Springer, vol. 91(1), pages 35-59, February.
    71. Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
    72. Steven J. Kachelmeier & Ben W. Van Landuyt, 2017. "Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 963-994, September.
    73. Breuer, Kathrin & Nieken, Petra & Sliwka, Dirk, 2010. "Social Ties and Subjective Performance Evaluations: An Empirical Investigation," IZA Discussion Papers 4913, Institute of Labor Economics (IZA).
    74. Neale G. O'Connor & F. Johnny Deng & Pan Fei, 2015. "Observability and Subjective Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 208-237, June.
    75. Fernando Martin-Alcazar & Pedro M. Romero-Fernandez & Gonzalo Sanchez-Gardey, 2012. "Effects of Diversity on Group Decision-Making Processes: The Moderating Role of Human Resource Management," Group Decision and Negotiation, Springer, vol. 21(5), pages 677-701, September.
    76. Jacobo Gomez‐Conde & Ernesto Lopez‐Valeiras & Ricardo Malagueño & José Carlos Tiomatsu Oyadomari, 2022. "Quality of performance metrics, informal peer monitoring and goal commitment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4041-4077, September.
    77. Eddy Cardinaels & Christoph Feichter, 2021. "Forced Rating Systems from Employee and Supervisor Perspectives," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1573-1607, December.

  4. Hartmann, Frank G. H. & Moers, Frank, 2003. "Testing contingency hypotheses in budgetary research using moderated regression analysis: a second look," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 803-809.

    Cited by:

    1. 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.
    2. Bénet, Nathalie & Deville, Aude & Raïes, Karine & Valette-Florence, Pierre, 2022. "Turning non-financial performance measurements into financial performance: The usefulness of front-office staff incentive systems in hotels," Journal of Business Research, Elsevier, vol. 142(C), pages 317-327.
    3. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    4. David Otley, 2007. "Beyond Performance Measurement," Australian Accounting Review, CPA Australia, vol. 17(43), pages 26-32, November.
    5. 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.
    6. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    7. 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.
    8. Christian Nitzl & Wynne W. Chin, 2017. "The case of partial least squares (PLS) path modeling in managerial accounting research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 137-156, May.
    9. Noeverman, J. & Koene, B.A.S., 2010. "Contextual Influences on Evaluative Style and its Effectiveness: Three Avenues for Future Research," ERIM Report Series Research in Management ERS-2010-047-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    10. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    11. Hunt, Chris & Bui, Binh & Fowler, Carolyn, 2008. "A Risk-focused Performance Management System Framework for Planning Change in Organisations: New Zealand 'Gentailers' and the ETS," Working Paper Series 19114, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    12. Noeverman, J., 2010. "Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?," ERIM Report Series Research in Management ERS-2010-002-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    13. Marc Janka & Xaver Heinicke & Thomas W. Guenther, 2020. "Beyond the “good” and “evil” of stability values in organizational culture for managerial innovation: the crucial role of management controls," Review of Managerial Science, Springer, vol. 14(6), pages 1363-1404, December.
    14. Schoute, Martijn, 2009. "The relationship between cost system complexity, purposes of use, and cost system effectiveness," The British Accounting Review, Elsevier, vol. 41(4), pages 208-226.

  5. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 291-315, May.

    Cited by:

    1. Utz Schäffer & Matthias D. Mahlendorf & Jochen Rehring, 2014. "Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?," Australian Accounting Review, CPA Australia, vol. 24(1), pages 21-38, March.
    2. 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.
    3. Hartmann, Frank G. H. & Moers, Frank, 2003. "Testing contingency hypotheses in budgetary research using moderated regression analysis: a second look," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 803-809.
    4. Gani, Lindawati & Jermias, Johnny, 2006. "Investigating the effect of board independence on performance across different strategies," The International Journal of Accounting, Elsevier, vol. 41(3), pages 295-314.
    5. Chong, Vincent K. & Eggleton, Ian R.C. & Leong, Michele K.C., 2005. "The impact of market competition and budgetary participation on performance and job satisfaction: a research note," The British Accounting Review, Elsevier, vol. 37(1), pages 115-133.
    6. 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.
    7. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
    8. Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
    9. Müller-Stewens, Benedikt & Widener, Sally K. & Möller, Klaus & Steinmann, Jan-Christoph, 2020. "The role of diagnostic and interactive control uses in innovation," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    10. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    11. Jermias, Johnny & Gani, Lindawati, 2014. "The impact of board capital and board characteristics on firm performance," The British Accounting Review, Elsevier, vol. 46(2), pages 135-153.
    12. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    13. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    14. David Otley, 2007. "Beyond Performance Measurement," Australian Accounting Review, CPA Australia, vol. 17(43), pages 26-32, November.
    15. ibrahim, irma, 2018. "Pendekatan Interaksi Dan Sistem Untuk Riset Kontinjensi Dalam Akuntansi Manajemen," OSF Preprints bv23u, Center for Open Science.
    16. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
    17. Gomez-Conde, Jacobo & Lopez-Valeiras, Ernesto & Ripoll-Feliú, Vicente M. & Gonzalez-Sanchez, María Beatriz, 2013. "El efecto mediador y moderador de la internacionalización en la relación entre los sistemas de control de gestión y el compromiso con la innovación," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 53-65.
    18. 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.
    19. Jermias, Johnny & Setiawan, Trisnawati, 2008. "The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance," The International Journal of Accounting, Elsevier, vol. 43(3), pages 268-292, September.
    20. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    21. Schoute, M. & Wiersma, E., 2001. "The evaluation of management accounting innovations; some methodological issues," Serie Research Memoranda 009a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    22. Arwan Gunawan & Winwin Yadiati & Harry Suharman & K. Poppy Sofia, 2020. "Linkages to Budgetary Control and Budgetary Absorption Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 304-316.
    23. Tobias Johansson, 2015. "A Critical Appraisal of the Current Use of Transaction Cost Explanations for Government Make-Or-Buy Choices: Towards a Contingent Theory and Forms of Tests," Public Management Review, Taylor & Francis Journals, vol. 17(5), pages 661-678, May.
    24. Abernethy, Margaret A. & Bouwens, Jan & Kroos, Peter, 2017. "Organization identity and earnings manipulation," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 1-14.
    25. Dunk, Alan S., 2003. "Moderated regression, constructs and measurement in management accounting: a reflection," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 793-802.
    26. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    27. Johnny Jermias, 2007. "The Effects of Corporate Governance on the Relationship between Innovative Efforts and Performance," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 827-854.
    28. 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.
    29. McCole, Patrick & Ramsey, Elaine & Williams, John, 2010. "Trust considerations on attitudes towards online purchasing: The moderating effect of privacy and security concerns," Journal of Business Research, Elsevier, vol. 63(9-10), pages 1018-1024, September.
    30. Christian Nitzl & Wynne W. Chin, 2017. "The case of partial least squares (PLS) path modeling in managerial accounting research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 137-156, May.
    31. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
    32. Alistair Bruce & David Marginson, 2014. "Power, Not Fear: A Collusion-Based Account of Betting Market Inefficiency," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 21(1), pages 77-97, February.
    33. Artz, Martin & Homburg, Christian & Rajab, Thomas, 2012. "Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 445-460.
    34. Braumann, Evelyn C. & Grabner, Isabella & Posch, Arthur, 2020. "Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    35. Stephen Gates & Pascal Langevin, 2010. "Human capital measures, strategy and performance: HR managers' perceptions," Post-Print hal-00771144, HAL.
    36. Noeverman, J. & Koene, B.A.S., 2010. "Contextual Influences on Evaluative Style and its Effectiveness: Three Avenues for Future Research," ERIM Report Series Research in Management ERS-2010-047-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    37. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
    38. David Bedford & Mikko Sandelin, 2015. "Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 5-26, April.
    39. 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.
    40. Greve, Jan & Ax, Christian & Bedford, David S. & Bednarek, Piotr & Brühl, Rolf & Dergård, Johan & Ditillo, Angelo & Dossi, Andrea & Gosselin, Maurice & Hoozée, Sophie & Israelsen, Poul & Janschek, Ott, 2017. "The impact of society on management control systems," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 253-266.
    41. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
    42. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
    43. 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.
    44. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    45. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
    46. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    47. Hunt, Chris & Dunstan, Keitha, 2008. "Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?," Working Paper Series 19100, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    48. Ortega Jiménez, César H. & Garrido-Vega, Pedro & Pérez Díez de los Ríos, José Luis & García González, Santiago, 2011. "Manufacturing strategy-technology relationship among auto suppliers," International Journal of Production Economics, Elsevier, vol. 133(2), pages 508-517, October.
    49. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    50. Hunt, Chris & Bui, Binh & Fowler, Carolyn, 2008. "A Risk-focused Performance Management System Framework for Planning Change in Organisations: New Zealand 'Gentailers' and the ETS," Working Paper Series 19114, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    51. Berrill, Jenny & Campa, Domenico & O'Hagan-Luff, Martha, 2021. "Firm diversification and earnings management strategies: European evidence," International Review of Financial Analysis, Elsevier, vol. 78(C).
    52. Kerstin Lopatta & Thomas Kaspereit & Sebastian A. Tideman & Anna R. Rudolf, 2022. "The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity," Journal of Business Economics, Springer, vol. 92(3), pages 429-465, April.
    53. Mònica González & Germà Coenders & Ferran Casas, 2008. "Using Non-linear Models for a Complexity Approach to Psychological Well-being," Quality & Quantity: International Journal of Methodology, Springer, vol. 42(1), pages 1-21, February.
    54. Noeverman, J., 2010. "Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?," ERIM Report Series Research in Management ERS-2010-002-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    55. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 385-393.
    56. David Emsley & Barbara Nevicky & Graeme Harrison, 2006. "Effect of cognitive style and professional development on the initiation of radical and non‐radical management accounting innovations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(2), pages 243-264, June.
    57. Stephen Gates & Pascal Langevin, 2010. "Human capital measures, strategy, and performance: HR managers' perceptions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(1), pages 111-132, January.
    58. Sweeney, John T. & Quirin, Jeffery J., 2009. "Accountants as layoff survivors: A research note," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 787-795, August.
    59. Fullerton, Rosemary R. & Kennedy, Frances A. & Widener, Sally K., 2013. "Management accounting and control practices in a lean manufacturing environment," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 50-71.
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    61. Robert H. Chenhall & Frank Moers, 2007. "The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 173-196.
    62. Persson Monika, 2013. "The Relative Importance of Institutional Trust in Countering Feelings of Unsafety in Disadvantaged Neigyhbourhoods," European Spatial Research and Policy, Sciendo, vol. 20(1), pages 73-95, June.
    63. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    64. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 407-419.
    65. Anna Zaytseva, 2012. "Vietnam in XXI Century: Institutional Development of S&T and Innovation Policy," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 6(2), pages 44-55.
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    67. Christian Homburg & Martin Artz & Jan Wieseke & Bernhard Schenkel, 2008. "Gestaltung und Erfolgsauswirkungen der Absatzplanung: Eine branchenübergreifende empirische Analyse," Schmalenbach Journal of Business Research, Springer, vol. 60(7), pages 634-670, November.
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