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The role of professional control in the management of complex organizations

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Cited by:

  1. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
  2. Barbara Bini & Milena Vainieri & Sabina Nuti, 2015. "Definizione delle priorit? di intervento in sanit?: approcci socio-tecnici a confronto," MECOSAN, FrancoAngeli Editore, vol. 2015(93), pages 49-73.
  3. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
  4. Laurent Cabanes, 2014. "La Mise En Place De La Comptabilite Analytique Dans L’Administration Publique Centrale Française, Entre Utilite Et Obligation Legale. Le Cas Du Ministere De La Defense," Post-Print hal-01899113, HAL.
  5. Marco Giovanni Rizzo, 2014. "La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 9-34.
  6. Carr, Michelle & Beck, Matthias, 2022. "Accounting practices and professional power dynamics during a crisis," The British Accounting Review, Elsevier, vol. 54(3).
  7. 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.
  8. Alice Garcia-Falières & Olivier Herrbach, 2015. "Organizational and Professional Identification in Audit Firms: An Affective Approach," Journal of Business Ethics, Springer, vol. 132(4), pages 753-763, December.
  9. Lau, Chong M. & Martin-Sardesai, Ann V., 2012. "The role of organisational concern for workplace fairness in the choice of a performance measurement system," The British Accounting Review, Elsevier, vol. 44(3), pages 157-172.
  10. Manuela Macinati & Marco Giovanni Rizzo, 2018. "Il ruolo di moderazione dell?identit? professionale medica nella relazione tra partecipazione al processo di budget e performance dei medici responsabili di struttura," MECOSAN, FrancoAngeli Editore, vol. 2018(106), pages 11-36.
  11. 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.
  12. Rainero Christian & Migliavacca Alessandro & Puddu Luigi & Modarelli Giuseppe, 2018. "Resistance to Change Processes and Strategies for the Implementation of Harmonization Reforms: The Separation of the Health Care Expenditure in the Regional Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 1-42, February.
  13. Georgescu, Irène & Hartmann, Frank G.H., 2013. "Sources of financial pressure and up coding behavior in French public hospitals," Health Policy, Elsevier, vol. 110(2), pages 156-163.
  14. Sylvie Rascol-Boutard & Pascale Amans, 2009. "Qualité et contrôle dans le secteur des services : le cas l’accompagnement à la création d’entreprises," Post-Print hal-01634670, HAL.
  15. Devesh Baid, 2017. "A Study of Management Control Systems (MCS) and School Performance," Metamorphosis: A Journal of Management Research, , vol. 16(2), pages 92-106, December.
  16. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
  17. Rémi Jardat & Jérôme Méric & Flora Sfez, 2018. "Understanding expert practices in order to control expert activities: The case of trading," Post-Print hal-01692242, HAL.
  18. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
  19. Kraus, Kalle & Kennergren, Cecilia & von Unge, Amelie, 2017. "The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 42-59.
  20. Eddy Cardinaels & Naomi Soderstrom, 2013. "Managing in a Complex World: Accounting and Governance Choices in Hospitals," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 647-684, December.
  21. Stéphanie Chatelain-Ponroy, 2009. "Le recours à la métaphore : une voie de compréhension du contrôle de gestion dans les organisations non marchandes ?," Post-Print halshs-00393062, HAL.
  22. Marius Deac & Radu Danciu, 2010. "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(3), pages 30-35, September.
  23. Zhang, Jingwen, 2017. "The adaptation of management control systems to different agents," Other publications TiSEM 647192e2-8d0d-4265-8bc1-d, Tilburg University, School of Economics and Management.
  24. Henri Teittinen & Janina Männikkö, 2022. "Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(3), pages 49-69.
  25. Sara Barsanti & Silvia Giovanelli & Sabina Nuti, 2014. "Come valutare la ricerca nelle Aziende Ospedaliero-Universitarie? Metodi e proposte operative," MECOSAN, FrancoAngeli Editore, vol. 2014(90), pages 9-32.
  26. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
  27. Pascale Amans & Sylvie Rascol-Boutard, 2006. "The Control of Complex Organizations and Operational Performance Measures : The Case of French Museums and The Case of The French Income Support Scheme," Post-Print hal-01634380, HAL.
  28. Marion Brivot, 2007. "Le Contrôle De L'Utilisation Des Connaissances Organisationnelles Dans Les Firmes De Services Professionnels," Post-Print halshs-00543210, HAL.
  29. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
  30. 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.
  31. Royston Greenwood & Stan X. Li & Rajshree Prakash & David L. Deephouse, 2005. "Reputation, Diversification, and Organizational Explanations of Performance in Professional Service Firms," Organization Science, INFORMS, vol. 16(6), pages 661-673, December.
  32. Eurydice Bled & Igor Alvarez & David Carassus & Jacques Jaussaud, 2017. "French smart cities : which factors are key to manage a sustainable development?," Post-Print hal-02142219, HAL.
  33. 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.
  34. Nandhakumar, Joe & Jones, Matthew, 2001. "Accounting for time: managing time in project-based teamworking," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 193-214, April.
  35. 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.
  36. Jérôme Lartigau & Thierry Nobre, 2011. "Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier : le contrôle intégré de Simons," Post-Print hal-00650543, HAL.
  37. Sargiacomo, Massimo, 2015. "Earthquakes, exceptional government and extraordinary accounting," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 67-89.
  38. Sylvie Rascol-Boutard & Pascale Amans, 2008. "Indicateurs De Qualite Et Controle Des Entreprises De Services : Le Cas Des Organismes D'Accompagnement A La Creation D'Entreprise," Post-Print halshs-00525829, HAL.
  39. Becker, Sebastian D. & Jagalla, Tobias & Skærbæk, Peter, 2014. "The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 324-338.
  40. Janne Järvinen, 2009. "Shifting NPM agendas and management accountants' occupational identities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1187-1210, October.
  41. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
  42. Lino Cinquini & Cristina Campanale & Flavio Del Bianco & Chiara Oppi, 2021. "Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 77-109.
  43. Sylvie Rascol-Boutard & Pascale Amans, 2008. "Quality Indicators and Control in Service Firms: The Case of Organizations Wich Accompany Business Creation [Indicateurs de qualité et contrôle des entreprises de services : le cas des organismes d," Post-Print hal-01634667, HAL.
  44. Sarah A. Hinchliffe, 2019. "A Focus on ‘Control’: Reconciling Contemporary Transaction Cost Economics with Behavioural Contingency Accounting Perspectives," Accounting and Finance Research, Sciedu Press, vol. 8(2), pages 189-189, May.
  45. Segelod, Esbjorn, 2000. "Investments and investment processes in professional service groups," International Journal of Production Economics, Elsevier, vol. 67(2), pages 135-154, September.
  46. Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
  47. Florence Gangloff, 2009. "Le Nouveau Management Public Et La Bureaucratie Professionnelle," Post-Print halshs-00460638, HAL.
  48. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
  49. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Regulation and Operational Performance Measures : The Case of French Museums and of The French Income Support Scheme," Post-Print hal-01662428, HAL.
  50. Philippe Bertheau & Gilles Garel, 2015. "Déterminer la valeur de l’innovation en train de se faire, c’est aussi et déjà innover," Post-Print hal-01187115, HAL.
  51. Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M., 2003. "Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples," Working Papers of the Department of Economics, University of Girona 7, Department of Economics, University of Girona.
  52. Sylvie Rascol-Boutard & Pascale Amans, 2009. "Qualite Et Controle Dans Le Secteur Des Services : Le Cas De L'Accompagnement A La Creation D'Entreprises," Post-Print halshs-00459483, HAL.
  53. Irène Georgescu, 2012. "Communication de l'information et pressions financière interne: une étude exploratoire dans une organisation professionnelle," Post-Print hal-00690953, HAL.
  54. Amizawati Mohd Amir, 2011. "The indirect effects of PMS design on Malaysian service firms' characteristics and performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(1), pages 31-49, May.
  55. Samuel Tanjeh Mukah, 2018. "Budgetary Control and Performance: the Case of Councils in Mezam and Momo Divisions of Cameroon," Business and Management Research, Business and Management Research, Sciedu Press, vol. 7(3), pages 36-49, September.
  56. 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.
  57. Lord, Alan T. & Todd DeZoort, F., 2001. "The impact of commitment and moral reasoning on auditors' responses to social influence pressure," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 215-235, April.
  58. Vera, Antonio, 2007. "Der Arzt im Krankenhaus des 21. Jahrhunderts: Professional oder klinischer Manager?," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 30(3), pages 300-316.
  59. Antonio Vera & Ludwig Kuntz, 2007. "Prozessorientierte Organisation und Effizienz im Krankenhaus," Schmalenbach Journal of Business Research, Springer, vol. 59(2), pages 173-197, March.
  60. Devesh Baid & S. V. D. Nageswara Rao, 2017. "Management Controls of Teachers—Scale Development and Validation," Global Business Review, International Management Institute, vol. 18(3), pages 719-733, June.
  61. Ralph Kober & Deryl Northcott, 2021. "Testing cause‐and‐effect relationships within a balanced scorecard," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1815-1849, April.
  62. François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.
  63. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  64. Gustaf Kastberg, 2008. "The Blind Spots of Quasi-market Regulators," Public Organization Review, Springer, vol. 8(4), pages 347-363, December.
  65. Stéphanie Chatelain-Ponroy, 2010. "Une voie de compréhension du contrôle de gestion dans les organisations non marchandes : la métaphore de l'iceberg," Post-Print halshs-00556868, HAL.
  66. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.
  67. 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.
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