IDEAS home Printed from https://ideas.repec.org/r/eee/aosoci/v22y1997i2p189-205.html
   My bibliography  Save this item

Reflections on a contingent view of accounting

Citations

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. When does performance management increase performance? The role of contingencies.
    by Timur_PhD in Business performance management research for high performance organizations on 2012-04-05 14:02:41

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. 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.
  2. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
  3. repec:dau:papers:123456789/10775 is not listed on IDEAS
  4. 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.
  5. 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.
  6. Heidi Sundin & David Brown & James Wakefield & Janet Ranganathan, 2009. "Management Control Systems in a Non-Enterprise Network: The Greenhouse Gas Protocol Initiative," Australian Accounting Review, CPA Australia, vol. 19(2), pages 93-102, June.
  7. 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.
  8. Abdel-Kader, Magdy & Luther, Robert, 2008. "The impact of firm characteristics on management accounting practices: A UK-based empirical analysis," The British Accounting Review, Elsevier, vol. 40(1), pages 2-27.
  9. Helen Irvine & Michael Gaffikin, 2006. "Getting in, getting on and getting out: reflections on a qualitative research project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 115-145, January.
  10. 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.
  11. Stéphane Deschaintre & Fabien de Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
  12. Anthony Hopwood, 2002. "'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 777-785.
  13. 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.
  14. 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.
  15. 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.
  16. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
  17. Chapman, Christopher S., 1998. "Accountants in organisational networks," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 737-766, November.
  18. Maria Cadiz Dyball & Andy Fengfei Wang, 2017. "The Links Among Characteristics, Controls And Performance Of Inter-Firm Innovation Projects," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 21(06), pages 1-33, August.
  19. 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.
  20. Charles Kabwigiri & Didier van Caillie, 2007. "Le Design Des Systèmes De Contrôle De Gestion Adoptés Au Sein Des Spinoffs Académiques De Haute Technologie : Le Rôle De L'Incertitude Perçue Par Les Managers," Post-Print halshs-00543204, HAL.
  21. 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.
  22. Ramírez-García, Carolina & Vélez-Elorza, María L. & Alvarez-ardet-Espejo, María Concepción, 2013. "¿Cómo controlan los franquiciadores españoles a sus franquiciados?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 1-10.
  23. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  24. 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.
  25. 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).
  26. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2020. "Servitization strategy as a roadmap for the accounting machine," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 587-622, September.
  27. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
  28. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
  29. 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.
  30. Lill, Philipp A. & Wald, Andreas, 2021. "The agility-control-nexus: A levers of control approach on the consequences of agility in innovation projects," Technovation, Elsevier, vol. 107(C).
  31. Albertina Paula Monteiro & Catarina Cepêda & Amélia Ferreira da Silva & Eduardo Leite & Élvio Camacho, 2021. "The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(1), pages 486-501, September.
  32. 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.
  33. Timur Pasch, 2019. "Strategy and innovation: the mediating role of management accountants and management accounting systems’ use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 213-246, July.
  34. Haishi Li & Youxue Jiang & Anam Ashiq & Asma Salman & Mohammad Haseeb & Malik Shahzad Shabbir, 2023. "The role of technological innovation, strategy, firms performance, and firms size and their aggregate impact on organizational structure," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(4), pages 2010-2020, June.
  35. 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.
  36. 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.
  37. Robbins Geraldine & Turley Gerard & McNena Stephen, 2016. "Benchmarking the financial performance of local councils in Ireland," Administration, Sciendo, vol. 64(1), pages 1-27, May.
  38. Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru, 2013. "ERP implementation and organizational performance. A Romanian case study of best practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(34), pages 518-531, June.
  39. Helen Irvine & Michael Gaffikin, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 115-145, November.
  40. Paulino, SILVA & Daniel, MOREIRA, 2016. "Performance Management In Public Primary Healthcare," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 248-263.
  41. Tharusha N. Gooneratne & Zahirul Hoque, 2013. "Management control research in the banking sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(2), pages 144-171, June.
  42. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
  43. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
  44. 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 4013, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  45. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 488-516.
  46. 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.
  47. Peljhan Darja & Tekavčič Metka, 2008. "The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study," Organizacija, Sciendo, vol. 41(5), pages 174-184, September.
  48. 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.
  49. Khaldoon Al†Htaybat, 2018. "IFRS Adoption in Emerging Markets: The Case of Jordan," Australian Accounting Review, CPA Australia, vol. 28(1), pages 28-47, March.
  50. Roger L. Burritt & Stefan Schaltegger & Dimitar Zvezdov, 2011. "Carbon Management Accounting: Explaining Practice in Leading German Companies," Australian Accounting Review, CPA Australia, vol. 21(1), pages 80-98, March.
  51. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
  52. JORISSEN, Ann & REHEUL, Anne-Mie & LAVEREN, Eddy & MARTENS, Rudy, "undated". "Short-term planning Ssphistication in SMEs: The relationship with strategy and perceived environmental uncertainty," Working Papers 2006022, University of Antwerp, Faculty of Business and Economics.
  53. 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.
  54. 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.
  55. 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.
  56. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
  57. 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.
  58. 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.
  59. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
  60. Hoque, Zahirul, 2005. "Linking environmental uncertainty to non-financial performance measures and performance: a research note," The British Accounting Review, Elsevier, vol. 37(4), pages 471-481.
  61. 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.
  62. 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.
  63. Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018. "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 63-89, March.
  64. Chris Hunt & Dunstan, Keitha, 2008. "Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?," Working Paper Series 3999, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  65. 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.
  66. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
  67. 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).
  68. Hichem Dkhili & Hedi Noubbigh, 2013. "Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?," International Review of Management and Marketing, Econjournals, vol. 3(2), pages 86-92.
  69. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
  70. 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.
  71. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
  72. David Carassus & Christophe Favoreu & Damien Gardey & Christophe Maurel, 2014. "Les déterminants de l'adoption et de la mise en œuvre d'un management par la performance : application aux collectivités locales françaises," Post-Print hal-02431107, HAL.
  73. Guilding, Chris, 1999. "Competitor-focused accounting: an exploratory note," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 583-595, October.
  74. 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.
  75. P. Maik Hamann, 2017. "Towards a contingency theory of corporate planning: a systematic literature review," Management Review Quarterly, Springer, vol. 67(4), pages 227-289, August.
  76. 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.
  77. Petri Suomala & Tommi Lahikainen & Jouni Lyly‐Yrjänäinen & Jari Paranko, 2010. "Open book accounting in practice – exploring the faces of openness," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 71-96, April.
  78. 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.
  79. Moez Essid & Nicolas Berland, 2013. "Les indicateurs de la RSE dans les entreprises françaises. La complexité responsable," Post-Print hal-01681011, HAL.
  80. 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.
  81. Susan Haka & Ranjani Krishnan, 2005. "Budget Type and Performance — The Moderating Effect of Uncertainty," Australian Accounting Review, CPA Australia, vol. 15(35), pages 3-13, March.
  82. Chadi Joseph Khalifeh & Prabhu Sivabalan, 2014. "An Experimental Study on the Effect of Budget Information on Balanced Scorecard Preparer Individual Learning," Australian Accounting Review, CPA Australia, vol. 24(1), pages 39-52, March.
  83. 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.
  84. 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.
  85. 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.
  86. Tucker, Basil P. & Parker, Lee D. & Merchant, Kenneth A., 2016. "With a little help from our friends: An empirical investigation of co-authoring in accounting research," The British Accounting Review, Elsevier, vol. 48(2), pages 185-205.
  87. Christophe Germain, 2003. "Le " Unbalanced Scorecard " Ou L'Analyse De La Differenciation Des Systemes De Mesure De La Performance," Post-Print halshs-00582778, HAL.
  88. Davila, Tony & Wouters, Marc, 2005. "Managing budget emphasis through the explicit design of conditional budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 587-608.
  89. Verbeeten, F.H.M., 2005. "New’ Performance Measures: Determinants of Their Use and Their Impact on Performance," ERIM Report Series Research in Management ERS-2005-054-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.
  90. Ivo Hristov & Antonio Chirico & Riccardo Camilli, 2022. "The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 117-151.
  91. repec:dau:papers:123456789/3234 is not listed on IDEAS
  92. Indra Abeysekera, 2021. "Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future," JRFM, MDPI, vol. 14(6), pages 1-18, May.
  93. 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.
  94. 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.
  95. Erik G. Hansen & Stefan Schaltegger, 2016. "The Sustainability Balanced Scorecard: A Systematic Review of Architectures," Journal of Business Ethics, Springer, vol. 133(2), pages 193-221, January.
  96. Alvarez, Antonio & Garcia-Cornejo, Beatriz & Perez-Mendez, Jose A. & Roibas, David, 2016. "Diversification in Spanish Dairy Farms: Key Drivers of Performance," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 19(B), pages 1-26, August.
  97. Fleming, Damon M. & Chow, Chee W. & Chen, Gongmeng, 2009. "Strategy, performance-measurement systems, and performance: A study of Chinese firms," The International Journal of Accounting, Elsevier, vol. 44(3), pages 256-278, September.
  98. Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
  99. repec:vuw:vuwscr:19114 is not listed on IDEAS
  100. Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
  101. 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.
  102. Irene Eleonora Lisi, 2018. "Determinants and Performance Effects of Social Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 152(1), pages 225-251, September.
  103. Pasi Aaltola, 2019. "Strategic thinking and accounting: potentials and pitfalls from a managerial perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 323-351, October.
  104. Daryanto Hesti Wibowo, 2017. "Management Control Systems within Sustainable Ecotourism: A Study of Belitung," GATR Journals jber145, Global Academy of Training and Research (GATR) Enterprise.
  105. 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.
  106. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
  107. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
  108. Frow, Natalie & Marginson, David & Ogden, Stuart, 2010. ""Continuous" budgeting: Reconciling budget flexibility with budgetary control," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 444-461, May.
  109. Bertezene, Sandra, 2018. "Control of hospitals and nursing homes in France: The 2016 reform may indirectly improve a dysfunctional system," Health Policy, Elsevier, vol. 122(4), pages 329-333.
  110. 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.
  111. Löning, Hélène & Besson, M. & Mendoza, Carla, 2008. "Dual use of budgeting in uncertainty contexts: Explorative study of senior sales and marketing managers," HEC Research Papers Series 897, HEC Paris.
  112. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
  113. 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.
  114. repec:vuw:vuwscr:19100 is not listed on IDEAS
  115. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
  116. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
  117. 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.
  118. Aernoudts, R.H.R.M. & De Heer, M.A., 2008. "On the Interplay between Strategy and Management Control Systems," MPRA Paper 9583, University Library of Munich, Germany.
  119. Alnoor Bhimani, 2020. "Digital data and management accounting: why we need to rethink research methods," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 9-23, April.
  120. Marginson, David & Ogden, Stuart, 2005. "Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 435-456, July.
  121. 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.
  122. David Carassus & Christophe Favoreu & Damien Gardey & Christophe Maurel & Arnaud Bilek, 2011. "Les déterminants de l’adoption et de la mise en œuvre par les collectivités locales d’un management par la performance," Post-Print hal-03082902, HAL.
  123. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 35-58, February.
  124. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
  125. 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.
  126. Daniel Ruiz-Palomo & Julio Diéguez-Soto & Antonio Duréndez & José António C. Santos, 2019. "Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation," Sustainability, MDPI, vol. 11(14), pages 1-22, July.
  127. Yu, Lichen & Mouritsen, Jan, 2020. "Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’," Accounting, Organizations and Society, Elsevier, vol. 84(C).
  128. 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.
  129. 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.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.