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The usefulness of management accounting systems, functional differentiation and managerial effectiveness

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Cited by:

  1. Freddy Semuel Kawatu & Cecilia Lelly Kewo, 2019. "The Factors Influencing Managerial Performance and their Effect on Financial Accountability," International Journal of Economics and Financial Issues, Econjournals, vol. 9(5), pages 135-139.
  2. Shekerta Aliu, 2023. "Do electric and gas utilities use regulatory information for decision-making and control? An exploratory study from Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 37-64.
  3. 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.
  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. Châari Zouhour & Didier Leclère, 2008. "L'impact de l'utilisation du tableau de bord de gestion sur la satisfaction des dirigeants," Post-Print halshs-00522446, HAL.
  6. 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.
  7. 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.
  8. 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.
  9. Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski, 2016. "Towards Integrated Reporting: Analysis Of Information Published On The Companies’ Websites That Could Be Part Of The Integrated Reporting," Journal Articles, Center For Economic Analyses, pages 73-89, December.
  10. Chong Lau & Brigitte Oger, 2019. "The effects of comprehensive performance measurement systems on information overload, job-relevant information, role clarity and procedural fairness," Working Papers halshs-02300746, HAL.
  11. Mahdi Salehi, 2011. "A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange," Journal of Economics and Behavioral Studies, AMH International, vol. 2(2), pages 76-85.
  12. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Pedro Araujo-Pinzon, 2019. "Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls," Sustainability, MDPI, vol. 11(12), pages 1-26, June.
  13. 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.
  14. Juan M. Ramon-Jeronimo & M. Concepcion Alvarez-Dardet Espejo & David Naranjo-Gil, 2008. "Effects of management control systems on commitment in inter-organizational relationships," Working Papers 08.03, Universidad Pablo de Olavide, Department of Business Administration.
  15. Mia, Lokman & Winata, Lanita, 2008. "Manufacturing strategy, broad scope MAS information and information and communication technology," The British Accounting Review, Elsevier, vol. 40(2), pages 182-192.
  16. 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.
  17. Zied Louizi & Mohamed Ali Boujelbene, 2016. "L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes," Post-Print hal-02273549, HAL.
  18. 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.
  19. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
  20. Adel Beldi & Walid Cheffi & Frédéric Wacheux, 2006. "L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration," Post-Print halshs-00548085, HAL.
  21. Beata Zyznarska-Dworczak, 2018. "A Research Note of Potential Scientific Management Accounting Research Area in CEECs," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 252-265, June.
  22. 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.
  23. Erkki Laitinen, 2014. "The association between CEO work, management accounting information, and financial performance: evidence from Finnish top managers," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 221-257, December.
  24. Ahmed Ali Mohammad, 2016. "Changing role of accounting and its systems: a new vision of accounting as knowledge processing systems," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 8(1), pages 23-38.
  25. 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.
  26. Yigitbasioglu, Ogan M. & Velcu, Oana, 2012. "A review of dashboards in performance management: Implications for design and research," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 41-59.
  27. Vincent Chong & Kar Chong, 1997. "Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems," Accounting and Business Research, Taylor & Francis Journals, vol. 27(4), pages 268-276.
  28. 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.
  29. Teerooven Soobaroyen & Bhagtaraj Poorundersing, 2008. "The effectiveness of management accounting systems: Evidence from functional managers in a developing country," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(2), pages 187-219, January.
  30. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
  31. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
  32. 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.
  33. 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.
  34. Fredj Fhima & Walid Trabelsi, 2021. "Loan Officer and the Evolution of Bank-SMEs Relationship in Tunisia," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 13(9), pages 1-41, August.
  35. 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.
  36. 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.
  37. Hoque, Zahirul, 2004. "A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance," International Business Review, Elsevier, vol. 13(4), pages 485-502, August.
  38. 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.
  39. Chong, Vincent K., 1996. "Management accounting systems, task uncertainty and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 415-421, July.
  40. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
  41. Lau, Chong M. & Roopnarain, Ketvi, 2014. "The effects of nonfinancial and financial measures on employee motivation to participate in target setting," The British Accounting Review, Elsevier, vol. 46(3), pages 228-247.
  42. Lau, Chong M. & Scully, Glennda & Lee, Alina, 2018. "The effects of organizational politics on employee motivations to participate in target setting and employee budgetary participation," Journal of Business Research, Elsevier, vol. 90(C), pages 247-259.
  43. Rogério João Lunkes & Fabricia Silva da Rosa & Pamela Lattanzi, 2020. "The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-Financial Performances in Restaurants," Sustainability, MDPI, vol. 12(15), pages 1-14, August.
  44. Abdel-Maksoud, A. & Cerbioni, F. & Ricceri, F. & Velayutham, S., 2010. "Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms," The British Accounting Review, Elsevier, vol. 42(1), pages 36-55.
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