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Budgetary Control And Organization Structure

Citations

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Cited by:

  1. 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.
  2. Adrien Bernard 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 [Les déterminants de la complexité des systèmes d'information comptables," Post-Print hal-03822778, HAL.
  3. Samagaio, António & Crespo, Nuno Fernandes & Rodrigues, Ricardo, 2018. "Management control systems in high-tech start-ups: An empirical investigation," Journal of Business Research, Elsevier, vol. 89(C), pages 351-360.
  4. Ahmed Abdel‐Maksoud & Wagdy Abdallah & Mayada Youssef, 2012. "An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(2), pages 84-97, February.
  5. Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 5-24, September.
  6. Beverley R. Lord & Yvonne P. Shanahan & Benjamin M. Nolan, 2007. "The Use and Perceived Merit of Customer Accounting in New Zealand," Accounting Research Journal, Emerald Group Publishing Limited, vol. 20(1), pages 47-59, July.
  7. 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.
  8. Zouhour Ben Hamadi & Philippe Chapellier, 2012. "Le système de données comptables des dirigeants de PME tunisiennes : complexité et déterminants," Post-Print hal-02438770, HAL.
  9. Dunk, Alan S., 1992. "The effects of managerial level on the relationship between budgetary participation and job satisfaction," The British Accounting Review, Elsevier, vol. 24(3), pages 207-218.
  10. O'Connor, Neale G. & Luo, Yadong & Lee, Danny K. Y., 2001. "Self-selection, socialization and budget control in the PRC: a study of a U.S.-Sino joint venture and Chinese state-owned enterprise," Journal of Business Research, Elsevier, vol. 52(2), pages 135-148, May.
  11. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
  12. 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.
  13. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
  14. 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.
  15. Sarah Santin & Didier van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
  16. Adel R. Haedr & Messaoud Mehafdi, 2017. "Accounting for Management Control in Large Libyan Companies," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(3), pages 279-304, July.
  17. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 115-144, May.
  18. Guilding, Chris, 1999. "Competitor-focused accounting: an exploratory note," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 583-595, October.
  19. Mohamed Tahrouch & Tayeb OUAZZANI CHAHDI, 2023. "Management Control and Performance in the SME Context: A Literature Review [Contrôle de gestion et performance dans le contexte PME : revue de littérature]," Post-Print hal-04162636, HAL.
  20. Giulia Cappellaro & Alberto Ricci, 2017. "PPPs in health and social services: a performance measurement perspective," Public Money & Management, Taylor & Francis Journals, vol. 37(6), pages 417-424, September.
  21. Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
  22. Yasheng Chen & Johnny Jermias, 2014. "Business strategy, executive compensation and firm performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(1), pages 113-134, March.
  23. Littkemann, Jörn, 1997. "Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 436, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  24. B. Pierce & B. Sweeney, 2004. "Cost-quality conflict in audit firms: an empirical investigation," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 415-441.
  25. Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.
  26. De Rooij, Mariska M.G. & Janowicz-Panjaitan, Martyna & Mannak, Remco S., 2019. "A configurational explanation for performance management systems' design in project-based organizations," Other publications TiSEM edcb4bed-2636-4985-97ab-8, Tilburg University, School of Economics and Management.
  27. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
  28. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
  29. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
  30. William E. Spangler & James M. Peters, 2000. "Management control of complex, mission‐critical processes," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 9(3), pages 175-193, September.
  31. Mai, Nhat Chi, 2021. "Determinants of successful adoption of the Balanced Scorecard in Vietnamese small and medium-sized enterprises," OSF Preprints 5hx2r, Center for Open Science.
  32. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
  33. Zouhour Ben Hamadi & Adrien Bonache & Philippe Chapellier & Abdallah Mohammed, 2011. "Les déterminants de la complexité des systèmes de données comptables des dirigeants de petites et moyennes entreprises : Une méta-analyse sur données individuelles," Post-Print hal-00646518, HAL.
  34. Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 45-57, July.
  35. Howard M. Armitage & Dorian Lane & Alan Webb, 2020. "Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 205-240, September.
  36. Matejka, M. & De Waegenaere, A.M.B., 2000. "Organizational Design and Management Accounting Change," Discussion Paper 2000-61, Tilburg University, Center for Economic Research.
  37. Reid, Gavin C. & Smith, Julia A., 2009. "A coevolutionary analysis of organisational systems and processes: Quantitative applications to information system dynamics in small entrepreneurial firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 762-781.
  38. Andrew Goddard, 1997. "Organisational Culture and Budgetary Control in a UK Local Government Organisation," Accounting and Business Research, Taylor & Francis Journals, vol. 27(2), pages 111-123.
  39. Prabhu Sivabalan & Peter Booth & Teemu Malmi & David A. Brown, 2009. "An exploratory study of operational reasons to budget," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 849-871, December.
  40. Philippe Chapellier & Abdallah Mohammed & Robert Teller, 2013. "Le système d'information comptable des dirigeants de PME syriennes : complexité et contingences," Post-Print hal-02438601, HAL.
  41. Ionel Bostan & Aliona Bîrcă & Viorel Țurcanu & Christiana Brigitte Sandu, 2018. "Systemic Approach to Management Control through Determining Factors," JRFM, MDPI, vol. 11(4), pages 1-20, October.
  42. Arnold, Markus C. & Artz, Martin, 2015. "Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 61-77.
  43. Alan S. Dunk & Alan Kilgore, 2004. "Financial factors in R&D budget setting: the impact of interfunctional market coordination, strategic alliances, and the nature of competition," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(2), pages 123-138, July.
  44. Howard O. Rockness & Michael D. Shields, 1988. "An empirical analysis of the expenditure budget in research and development," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 568-581, March.
  45. Rindu Rika Gamayuni & Dewi Suryani, 2019. "The Effects of budgetary participation, budgetary slack, authority delegation, and organizational commitment on managerial performance on local government in Lampung, Indonesia," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 5(6), pages 330-338.
  46. Nicolas Berland, 2002. "Comment Peut-On Gerer Sans Budget ?," Post-Print halshs-00584438, HAL.
  47. Abdalla Geth Abdussalam, 2017. "Exploring the Relationship between Working Capital Management, Profitability and Capital Structure," GATR Journals afr126, Global Academy of Training and Research (GATR) Enterprise.
  48. Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
  49. Geiger, Dale R. & Ittner, Christopher D., 1996. "The influence of funding source and legislative requirements on government cost accounting practices," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 549-567, August.
  50. 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.
  51. repec:dau:papers:123456789/3291 is not listed on IDEAS
  52. Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.
  53. O'Connor, Neale G. & Chow, Chee W. & Wu, Anne, 2004. "The adoption of "Western" management accounting/controls in China's state-owned enterprises during economic transition," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 349-375.
  54. Jermias, Johnny & Gani, Lindawati, 2005. "Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence," The International Journal of Accounting, Elsevier, vol. 40(1), pages 65-85.
  55. Dunk, Alan S., 2011. "Product innovation, budgetary control, and the financial performance of firms," The British Accounting Review, Elsevier, vol. 43(2), pages 102-111.
  56. 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.
  57. Ben Boubakary, 2022. "Audit interne et gouvernance d'entreprise : une lecture théorique au sein des entreprises publiques," Working Papers halshs-03705132, HAL.
  58. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
  59. Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
  60. Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, LAR Center Press, vol. 3(9), pages 45-57, September.
  61. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
  62. Guilding, Chris & McManus, Lisa, 2002. "The incidence, perceived merit and antecedents of customer accounting: an exploratory note," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 45-59.
  63. Adel Elgharbawy & Magdy Abdel-Kader, 2013. "Enterprise governance and value-based management: a theoretical contingency framework," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 99-129, February.
  64. Matejka, M. & De Waegenaere, A.M.B., 2000. "Organizational Design and Management Accounting Change," Other publications TiSEM 0c9d3756-e33d-43a3-9ba7-4, Tilburg University, School of Economics and Management.
  65. Sujatha Perera & Vic Fatseas & Peter Luckett, 1997. "Performance Evaluation of Audit Assistants in Chartered Accounting Firms," Australian Accounting Review, CPA Australia, vol. 7(13), pages 62-72, May.
  66. Goddard, Andrew, 1997. "Organizational culture and budget related behavior: A comparative contingency study of three local government organizations," The International Journal of Accounting, Elsevier, vol. 32(1), pages 79-97.
  67. Anderson, Shannon W. & Lanen, William N., 1999. "Economic transition, strategy and the evolution of management accounting practices: the case of India," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 379-412, July.
  68. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany.
  69. Chiraz Rouissi, 2021. "The influence of the Enterprise Resource Planning (ERP) on Management Controllers: A Study in the Tunisian Context," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(4), pages 1-25, July.
  70. John H. Waterhouse, 1988. "Discussion of “An empirical analysis of the expenditure budget in research and development†," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 588-594, March.
  71. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
  72. Utz Schäffer & Michael Zyder, 2007. "Eine Analyse des moderierenden Einflusses der Faktoren Wettbewerbsintensität, Marktdynamik und dezentrale Autonomie auf die erfolgreiche Gestaltung der Budgetierung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 7-33, April.
  73. Matejka, M., 2002. "Management accounting in organizational design : Three Essays," Other publications TiSEM 05952255-000c-4215-b05b-d, Tilburg University, School of Economics and Management.
  74. Nicolas Berland, 2002. "Comment peut-on gérer sans budget ?," Post-Print hal-01667137, HAL.
  75. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
  76. 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.
  77. O’Connor, Neale G. & Vera-Muñoz, Sandra C. & Chan, Francis, 2011. "Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 246-266.
  78. 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.
  79. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
  80. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
  81. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 8(1), pages 5-25, March.
  82. Chandana Rathnasiri Hewege, 2012. "A Critique of the Mainstream Management Control Theory and the Way Forward," SAGE Open, , vol. 2(4), pages 21582440124, December.
  83. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
  84. Arnold, Markus & Artz, Martin, 2019. "The use of a single budget or separate budgets for planning and performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 50-67.
  85. ibrahim, irma, 2018. "Pendekatan Interaksi Dan Sistem Untuk Riset Kontinjensi Dalam Akuntansi Manajemen," OSF Preprints bv23u, Center for Open Science.
  86. Christophe Germain, 2003. "Le " Unbalanced Scorecard " Ou L'Analyse De La Differenciation Des Systemes De Mesure De La Performance," Post-Print halshs-00582778, HAL.
  87. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
  88. Moores, Ken & Yuen, Susana, 2001. "Management accounting systems and organizational configuration: a life-cycle perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 351-389.
  89. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
  90. Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
  91. Dakhli Anissa, 2021. "Budget behaviour and cultural contingencies: case study in a Tunisian company," International Journal of Contemporary Management, Sciendo, vol. 57(2), pages 19-30, June.
  92. repec:dau:papers:123456789/3234 is not listed on IDEAS
  93. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
  94. 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.
  95. Jihene Ghorbel, 2016. "The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 61-72, January.
  96. 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.
  97. Robertas Zubrickas, 2011. "Managerial accountability for payroll expense and firm-size wage effects," IEW - Working Papers 474, Institute for Empirical Research in Economics - University of Zurich.
  98. Robert Simons, 1988. "Analysis of the organizational characteristics related to tight budget goals," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 267-283, September.
  99. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
  100. Estelle NOUDOHOUENOU & Karima SYLLA DOUCOURE, 2023. "Facteurs de contingence et choix des outils de contrôle de gestion dans les petites et moyennes entreprises," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 14(1), pages 2-15, June.
  101. 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.
  102. Ali Uyar & Cemil Kuzey, 2016. "Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach," Australian Accounting Review, CPA Australia, vol. 26(1), pages 91-106, March.
  103. Karen Maas & Kellie Liket, 2011. "Talk the Walk: Measuring the Impact of Strategic Philanthropy," Journal of Business Ethics, Springer, vol. 100(3), pages 445-464, May.
  104. Lamminmaki, Dawne & Drury, Colin, 2001. "A comparison of New Zealand and British product-costing practices," The International Journal of Accounting, Elsevier, vol. 36(3), pages 329-347, September.
  105. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
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