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Organizational controls and discretionary program decision making: A field study

Citations

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Cited by:

  1. Dean Tjosvold, 1998. "Using and Valuing Accounting Information: Joint Decision Making Between Accountants and Retail Managers," Group Decision and Negotiation, Springer, vol. 7(4), pages 327-345, July.
  2. 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.
  3. Renato Camodeca & Alex Almici, 2017. "Implementing Integrated Reporting: Case Studies from the Italian Listed Companies," Accounting and Finance Research, Sciedu Press, vol. 6(2), pages 121-121, May.
  4. Groot, L.C.M., 2001. "Environmental uncertainty, corporate strategy, performance measurement and the creation of economic value," Serie Research Memoranda 013a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
  5. 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.
  6. 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.
  7. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
  8. 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.
  9. 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.
  10. Andersson, Ulf, 1999. "Some notes on subsidiary network embeddedness and its effects on the multinational corporation," Working Papers 1999:3, Uppsala University, Department of Business Studies.
  11. Andersson, Ulf & Forsgren, Mats, 1996. "Subsidiary embeddedness and control in the multinational corporation," International Business Review, Elsevier, vol. 5(5), pages 487-508, October.
  12. Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
  13. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  14. Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-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.
  15. 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.
  16. Macinati, Manuela S. & Rizzo, Marco G., 2014. "Budget goal commitment, clinical managers’ use of budget information and performance," Health Policy, Elsevier, vol. 117(2), pages 228-238.
  17. Amaury Grimand & Ewan Oiry & Aurélien Ragaigne, 2012. "Les Vertus Habilitantes Et Contraignantes Du Controle : Une Comparaison De Deux Etudes De Cas De Transformation Des Outils," Post-Print hal-00690940, HAL.
  18. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
  19. 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.
  20. 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.
  21. Rustam Effendi, 2017. "Influence on Local Government Performance: Budget Participatory, Budget Control and Organizational Structure Working Procedures of Dysfunctional Behavior," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 580-593.
  22. 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.
  23. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
  24. Jonsson, S., 1998. "Relate management accounting research to managerial work!," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 411-434, May.
  25. Barrett, T.F. & McDonagh, P. & Granleese, J., 1992. "The contagion effect in performance evaluation: Evidence from the evaluations of marketing managers: A research note," The British Accounting Review, Elsevier, vol. 24(4), pages 331-341.
  26. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
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