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Management control systems design within its organizational context: findings from contingency-based research and directions for the future

Citations

Blog mentions

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  1. Research concept updated
    by Timur_PhD in Business performance management research for high performance organizations on 2010-05-17 20:04:10

Citations

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

  1. José Carlos Tiomatsu Oyadomari & Alexandre de Lacerda Pedrique & Diógenes de Souza Bido & Amaury José de Rezende, 2014. "Management Control Use and Decisions in Brazilian Health Organizations:an Exploratory Study," Brazilian Business Review, Fucape Business School, vol. 11(2), pages 1-32, March.
  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. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.
  4. 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.
  5. Camelia-Cătălina M1HALCIUC & Maria GROSU, 2021. "The Contribution Of The Information Provided By The Management Accounting In The Decision-Making Process," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 16(26), pages 117-131, June.
  6. Sebastian Goebel & Barbara Weißenberger, 2016. "The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(1), pages 69-101, April.
  7. Adebayo Agbejule, 2005. "The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 295-305.
  8. repec:dau:papers:123456789/10775 is not listed on IDEAS
  9. 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.
  10. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
  11. Franco Cescon & Antonio Costantini & Luca Grassetti, 2019. "Strategic choices and strategic management accounting in large manufacturing firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 605-636, September.
  12. Giulio Greco & Giuseppe D?Onza, 2020. "Dal controllo alla creazione del valore," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(2), pages 5-9.
  13. Masschelein, Stijn & Moers, Frank, 2020. "Testing for complementarities between accounting practices," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  14. 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.
  15. Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011. "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," 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. 1(2), pages 56-66, December.
  16. 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.
  17. 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.
  18. Andrea Cardoni & Filippo Zanin & Giulio Corazza & Alessio Paradisi, 2020. "Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability," Sustainability, MDPI, vol. 12(7), pages 1-27, March.
  19. Davide Giacomini & Laura Rocca & Cristian Carini & Mario Mazzoleni, 2018. "Overcoming the Barriers to the Diffusion of Sustainability Reporting in Italian LGOs: Better Stick or Carrot?," Sustainability, MDPI, vol. 10(1), pages 1-14, January.
  20. Autrey, Romana L. & Bauer, Tim D. & Jackson, Kevin E. & Klevsky, Elena, 2019. "Deploying “connectors”: A control to manage employee turnover intentions?," Accounting, Organizations and Society, Elsevier, vol. 79(C).
  21. 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.
  22. Ngeta Jacqueline & Evusa Zablon & Wahome Ndirangu, 2022. "The Impact of Internal Control Systems on the Financial Performance of Listed Commercial Banks in Machakos Town, Kenya," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(6), pages 62-73, June.
  23. 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.
  24. Robert H. Chenhall & Frank Moers, 2007. "The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 173-196.
  25. Speklé, Roland F. & Widener, Sally K., 2020. "Insights on the use of surveys to study management control systems," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  26. Stefan N. Groesser & Niklas Jovy, 2016. "Business model analysis using computational modeling: a strategy tool for exploration and decision-making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(1), pages 61-88, February.
  27. Zarinah Abdul Rasit & Che Ruhana Isa, 2019. "Relative Comprehensiveness of Performance Measurement System: Organisational Ownership Structure and Size," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 380-391, May.
  28. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
  29. Martin Hiebl, 2014. "Upper echelons theory in management accounting and control research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 223-240, January.
  30. Chammassian, Raffi Gabriel & Sabatier, Valerie, 2020. "The role of costs in business model design for early-stage technology startups," Technological Forecasting and Social Change, Elsevier, vol. 157(C).
  31. 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.
  32. repec:ers:journl:v:vi:y:2018:i:4:p:3-13 is not listed on IDEAS
  33. Pérez Granero, Luis & Guillén, Manuel & Bañón-Gomis, Alexis J., 2017. "Influencia de los factores de contingencia en el desarrollo del cuadro de mando integral y su asociación con un rendimiento mejor. El caso de las empresas españolas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 82-94.
  34. Fargher, Neil & Wee, Marvin, 2019. "The impact of Ball and Brown (1968) on generations of research," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 55-72.
  35. Emilio Boulianne & Charles H. Cho, 2009. "The Rise And Fall Of Webtrust," Post-Print halshs-00459412, HAL.
  36. Rui Pires & Maria-Ceu G. Alves, 2022. "The Impact of Environmental Uncertainty on Accounting Information Relevance and Performance: A Contingency Approach," Economies, MDPI, vol. 10(9), pages 1-15, September.
  37. Wei Qian & Roger Burritt, 2007. "Environmental accounting for waste management: A study of local governments in Australia," Environment Systems and Decisions, Springer, vol. 27(1), pages 143-154, March.
  38. Kaveh Asiaei & Nick Bontis & Raziye Alizadeh & Mehdi Yaghoubi, 2022. "Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 76-93, January.
  39. 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.
  40. Cugueró-Escofet, Natalia & Rosanas, Josep Maria, 2013. "Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay With Formal and Informal Elements of Management Control Systems," IESE Research Papers D/1073, IESE Business School.
  41. Raelin, Joseph A., 2011. "The End of Managerial Control?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 36(2), pages 135-160.
  42. 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.
  43. David Marginson & Laurie McAulay & Melvin Roush & Tony Van Zijl, 2010. "Performance measures and short‐termism: An exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 40(4), pages 353-370.
  44. 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.
  45. 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.
  46. Parulian Silaen & Robert Williams, 2009. "Management control systems: a model for R&D units," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(3), pages 262-274, November.
  47. Rainer Lueg, 2022. "Constructs for Assessing Integrated Reports—Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance," Sustainability, MDPI, vol. 14(12), pages 1-13, June.
  48. Chiara Mio & Antonio Costantini & Silvia Panfilo & Sonia Baggio, 2020. "CSR and management control integration. Evidence from an employee welfare plan implementation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 151-175.
  49. Hamzah Al-Mawali & Tri-Dung Lam, 2016. "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 532-543.
  50. 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.
  51. Marina Godinho Antunes & Joaquín Texeira Quirós & Maria do Rosáirio Texeira Fernandes Justino, 2018. "Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 15(02), pages 1-22, April.
  52. Kaveh Asiaei & Nick Bontis & Omid Barani & Ruzita Jusoh, 2021. "Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 85-126, March.
  53. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
  54. Christopher Williams & Sander Van Triest, 2017. "PRODUCT LAUNCH PERFORMANCE IN HI-TECH SMEs: NEWNESS TO THE FIRM AND THE ROLE OF MANAGEMENT CONTROLS," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 21(03), pages 1-22, April.
  55. Campanale, Cristina & Cinquini, Lino, 2016. "Emerging pathways of colonization in healthcare from participative approaches to management accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 59-74.
  56. Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
  57. 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.
  58. Davila, Toni & Foster, George & Li, Mu, 2005. "Designing management control systems in product development: Initial choices and the influence of partners," IESE Research Papers D/598, IESE Business School.
  59. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Post-Print hal-01901076, HAL.
  60. Nnaji, Chukwuma & Awolusi, Ibukun, 2021. "Critical success factors influencing wearable sensing device implementation in AEC industry," Technology in Society, Elsevier, vol. 66(C).
  61. 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.
  62. Liv Bente Hannevik Friestad, 2016. "Management control systems and student performance in Norwegian primary education: an exploratory case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 323-350, November.
  63. Florence Cavelius & Philippe Dessertine, 2009. "Le rôle de l’information de gestion dans la relation dirigeants-actionnaires:le cas des sociétés de capital investissement," Revue Finance Contrôle Stratégie, revues.org, vol. 12(3), pages 65-95, September.
  64. Fukushima, Kazunori & Yamada, Akihiro, 2024. "Does budget target setting lead managers to engage in unethical behavior for the organization?," The British Accounting Review, Elsevier, vol. 56(4).
  65. 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.
  66. Soufiane Kherrazi & Karim Saïd, 2022. "Managerial Practices Within Multilateral And Public-Funded R&D Collaborations," Post-Print hal-04205187, HAL.
  67. Ladislav Šiška, 2016. "The Contingency Factors Affecting Management Accounting in Czech Companies," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(4), pages 1383-1392.
  68. Erik G. Hansen & Stefan Schaltegger, 2018. "Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?," Journal of Business Ethics, Springer, vol. 150(4), pages 937-952, July.
  69. Moez Essid & Nicolas Berland, 2010. "Les indicateurs de la RSE dans les entreprises françaises : "l'usine à gaz responsable"," Post-Print hal-01661694, HAL.
  70. Shafique-ur Rehman & Rapiah Mohamed & Hazeline Ayoup, 2018. "Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context," Pakistan Journal of Humanities and Social Sciences, International Research Alliance for Sustainable Development (iRASD), vol. 6(3), pages :280-297, September.
  71. Nathalie Crutzen, 2013. "Corporate Sustainability, Strategy And Accounting Controls: An Exploration Of Corporate Practices," Post-Print hal-00997955, HAL.
  72. Greve, Jan & Ax, Christian & Bedford, David S. & Bednarek, Piotr & Brühl, Rolf & Dergård, Johan & Ditillo, Angelo & Dossi, Andrea & Gosselin, Maurice & Hoozée, Sophie & Israelsen, Poul & Janschek, Ott, 2017. "The impact of society on management control systems," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 253-266.
  73. Alina Puţan & Dan Ioan Topor & Maria Gheorghian, 2012. "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-7.
  74. Nitzl, Christian, 2016. "The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 19-35.
  75. Daniela Cristofoli & Angelo Ditillo & Mariannunziata Liguori & Mariafrancesca Sicilia & Ileana Steccolini, 2010. "Do environmental and task characteristics matter in the control of externalized local public services?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 350-372, March.
  76. Frederik Plewnia & Edeltraud Guenther, 2017. "The benefits of doing good: a meta-analysis of corporate philanthropy business outcomes and its implications for management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 347-376, October.
  77. 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.
  78. 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.
  79. Jafar Ojra & Abdullah Promise Opute & Abdulaziz M. Alsaqer, 2023. "Customer accounting practices, antecedents and performance implications: insights from the financial services industry in Kuwait," Future Business Journal, Springer, vol. 9(1), pages 1-20, December.
  80. Lueg, Rainer & Borisov, Boris Genadiev, 2014. "Archival or perceived measures of environmental uncertainty? Conceptualization and new empirical evidence," European Management Journal, Elsevier, vol. 32(4), pages 658-671.
  81. Katia Dangereux & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "FROM DIVERSITY OF SMEs’ CHARACTERISTICS TO DIVERSITY OF THEIR MANAGEMENT CONTROL SYSTEM : THE CASE OF AN ELABORATE PURCHASE DASHBOARD [De La Diversite Des Caracteristiques Des Pme A La Diversite De," Post-Print hal-01899657, HAL.
  82. 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.
  83. Kumarasiri, Jayanthi & Gunasekarage, Abeyratna, 2017. "Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence," The British Accounting Review, Elsevier, vol. 49(1), pages 25-38.
  84. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
  85. 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.
  86. Mahmoudian, Fereshteh & Yu, Dongning & Lu, Jing & Nazari, Jamal A. & Herremans, Irene M., 2023. "Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  87. Kevin Baird & Nuraddeen Nuhu & Lu Jiao, 2024. "The effect of Porter’s competitive forces on competitive advantage and organisational performance and the moderating role of management accounting practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 303-332, June.
  88. R. Murray Lindsay, 2018. "Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 555-587, December.
  89. Siti Zaleha Abdul Rasid & Abdul Rahim Abdul Rahman & Wan Khairuzzaman Wan Ismail, 2011. "Management accounting and risk management in Malaysian financial institutions: An exploratory study," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 566-585, July.
  90. Sayedeh Parastoo Saeidi & Parvaneh Saeidi & Sayyedeh Parisa Saeidi, 2024. "The Mediating Role of Total Quality Management between Corporate Social Responsibility and Corporate Environmental Performance," Sustainability, MDPI, vol. 16(17), pages 1-30, August.
  91. Songini, Lucrezia & Gnan, Luca & Malmi, Teemu, 2013. "The role and impact of accounting in family business," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 71-83.
  92. Pavel Lebedev, 2019. "Getting Insight Into Management Accounting And Control Systems: A Framework For A Case-Based Research Design For Emerging Markets," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 61-76.
  93. 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.
  94. François Meyssonnier, 2013. "Nouveaux Reperes Et Nouveaux Espaces Du Controle De Gestion : Le Cas Des Activites De Service," Post-Print hal-00991905, HAL.
  95. Kludacz-Alessandri Magdalena, 2020. "The Relationship between Cost System Functionality, Management Accounting Practices, and Hospital Performance," Foundations of Management, Sciendo, vol. 12(1), pages 223-236, January.
  96. Maurizio Massaro & Andrea Moro & Ewald Aschauer & Matthias Fink, 2019. "Trust, control and knowledge transfer in small business networks," Review of Managerial Science, Springer, vol. 13(2), pages 267-301, April.
  97. Hutzschenreuter, Thomas & Kleindienst, Ingo, 2013. "(How) Does discretion change over time? A contribution toward a dynamic view of managerial discretion," Scandinavian Journal of Management, Elsevier, vol. 29(3), pages 264-281.
  98. Stephen K. Kim & Amrit Tiwana, 2016. "Chicken or egg? Sequential complementarity among salesforce control mechanisms," Journal of the Academy of Marketing Science, Springer, vol. 44(3), pages 316-333, May.
  99. Nicole Ziegler & Frauke Ruether & Martin Bader & Oliver Gassmann, 2013. "Creating value through external intellectual property commercialization: a desorptive capacity view," The Journal of Technology Transfer, Springer, vol. 38(6), pages 930-949, December.
  100. Kulmala, Harri I. & Ahoniemi, Lea & Nissinen, Vesa, 2009. "Performance through measuring leader's profiles: An empirical study," International Journal of Production Economics, Elsevier, vol. 122(1), pages 385-394, November.
  101. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
  102. Dominique Barbelivien, 2014. "La Structuration Du Systeme De Pilotage De La Performance Au Sein D’Une Eti La Differencie-T-Elle De La Pme ? Le Cas D’Une Eti Familiale Du Grand Ouest," Post-Print hal-01899733, HAL.
  103. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 631-656, August.
  104. Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations," 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. 3(3), pages 329-339, July.
  105. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
  106. Mary A. Malina & Hanne S. O. Nørreklit & Frank H. Selto, 2007. "Relations among Measures, Climate of Control, and Performance Measurement Models," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 935-982, September.
  107. Hennig, Jan C. & Firk, Sebastian & Wolff, Michael & Coskun, Hülgen, 2023. "Environmental management control systems: Exploring the economic motivation behind their implementation," Journal of Business Research, Elsevier, vol. 169(C).
  108. Leiby, Justin, 2018. "The role of consultants and management prestige in management control system adoption," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 1-13.
  109. Shih-Chu Chou & Ramachandran Natarajan & Kenneth Zheng, 2022. "Conglomerate internal informational advantage and resource allocation efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 717-748, August.
  110. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
  111. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
  112. Stefanie Einhorn & Bernhard Fietz & Thomas W. Guenther & Edeltraud Guenther, 2024. "The relationship of organizational culture with management control systems and environmental management control systems," Review of Managerial Science, Springer, vol. 18(8), pages 2321-2371, August.
  113. Christ, Margaret H. & Vance, Thomas W., 2018. "Cascading controls: The effects of managers’ incentives on subordinate effort to help or harm," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 20-32.
  114. Ilse Svensson de Jong, 2021. "When Wrong Is Right: Leaving Room for Error in Innovation Measurement," JRFM, MDPI, vol. 14(7), pages 1-14, July.
  115. Soon-Yau Foong & Neilson Anak Teruki, 2009. "Cost-system functionality and the performance of the Malaysian palm oil industry," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 212-225, September.
  116. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
  117. Rikhardsson, Pall & Dull, Richard, 2016. "An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses," International Journal of Accounting Information Systems, Elsevier, vol. 20(C), pages 26-37.
  118. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
  119. François Meyssonnier & Caroline Tahar, 2012. "Le contrôle des temps et des délais dans les services communaux," Working Papers hal-00693398, HAL.
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  517. repec:dgr:rugsom:06d04 is not listed on IDEAS
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