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Creating dynamic tensions through a balanced use of management control systems

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Cited by:

  1. Franco Visani, 2017. "Applying business analytics for performance measurement and management. The case study of a software company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 89-123.
  2. 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.
  3. Micheli-Aparecida Lunardi & Marcia-Zanievicz da Silva & Alyne-Cecilia Serpa-Ganz & Vinícius-Costa da Silva-Zonatto, 2020. "Management control levers in hospitals: the influence of accreditation on other mana-gement control systems," Estudios Gerenciales, Universidad Icesi, vol. 36(155), pages 239-247, June.
  4. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
  5. Ingrid Fasshauer, 2012. "L'Usage Des Outils De Controle A L'Aune De L'Ant," Post-Print hal-00691148, HAL.
  6. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
  7. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
  8. Cuguero-Escofet, Natalia & Rosanas, Josep M., 2012. "The just design and use of management control systems as requirements for goal congruence," IESE Research Papers D/949, IESE Business School.
  9. Klaus Möller & Flavia Schmid & Theresa Maria Seehofer & Philipp Wenig, 2022. "How the Design of an Organizational Context Helps to Attain Contextual Ambidexterity," Schmalenbach Journal of Business Research, Springer, vol. 74(4), pages 603-629, December.
  10. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
  11. 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).
  12. 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.
  13. David J. Cooper & Mahmoud Ezzamel & Keith Robson, 2019. "The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 451-485, March.
  14. Bui, Binh & de Villiers, Charl, 2017. "Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty," The British Accounting Review, Elsevier, vol. 49(1), pages 4-24.
  15. Dasuni Nirmani Pandithasekara & Erabaddage Ayoma Gayathri Sumanasiri & Áron Perényi, 2023. "Exploring the Impact of Sustainability Control Systems on Employees’ Green Creativity: The Mediating Role of Psychological Empowerment and Sustainability Learning Capabilities," Sustainability, MDPI, vol. 15(6), pages 1-20, March.
  16. Ingrid Fasshauer, 2011. "Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie," Post-Print hal-00650427, HAL.
  17. Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
  18. Bisbe, Josep & Kruis, Anne-Marie & Madini, Paola, 2019. "Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 124-144.
  19. Yaffa Moskovich, 2018. "Belief systems and business strategy in a privatized kibbutz factory," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 5-36, March.
  20. Ouadie El Haouary & Abdelhamid Skouri, 2019. "Relationship between management Control and Organizational learning: An exploratory Study [La relation contrôle de gestion -Apprentissage organisationnel : Une étude exploratoire]," Post-Print hal-02299846, HAL.
  21. 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.
  22. Michele Bertoni & Bruno De Rosa & Paola Rossi, 2021. ""Early Warnings": incremento nella capacit? di risposta o perdita di rilevanza?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 175-194.
  23. Fabio Santini, 2021. "Gli "effetti indesiderati" dell?accounting come "scienza". Riflessioni sulla metodologia di ricerca nel management accounting and control," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 171-197.
  24. Acquaah, Moses, 2013. "Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 131-146.
  25. Cäker, Mikael & Siverbo, Sven, 2014. "Strategic alignment in decentralized organizations – The case of Svenska Handelsbanken," Scandinavian Journal of Management, Elsevier, vol. 30(2), pages 149-162.
  26. Gómez-Ruiz, Laura & Naranjo-Gil, David, 2016. "El uso interactivo de la información de control y las respuestas emocionales de los empleados," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 102-110.
  27. 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.
  28. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
  29. Sophia Su & Kevin Baird & Amy Tung, 2022. "Controls and performance: assessing the mediating role of creativity and collegiality," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 449-482, December.
  30. Oleh Pasko, 2017. "Impact of Calculative Practices on Innovation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 66-74, December.
  31. 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.
  32. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.
  33. 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.
  34. Johansson, Tobias, 2018. "Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 47-62.
  35. Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 201-233, June.
  36. repec:dau:papers:123456789/10751 is not listed on IDEAS
  37. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
  38. Faruk Bhuiyan & Kevin Baird & Rahat Munir, 2022. "The associations between management control systems, market orientation and CSR use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 27-79, March.
  39. Leonardus W. Wasono M. & Sasmoko & Firdaus Alamsyah & Elidjen, 2018. "The Role of Distinctive Organization Capability and Corporate Reputation in Formulating Co-Creation Strategy in the Age of Industry 4.0: Study on Indonesian Telecommunication Firms," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 842-850:2.
  40. Bellora-Bienengräber, Lucia & Derfuss, Klaus & Endrikat, Jan, 2023. "Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions," Accounting, Organizations and Society, Elsevier, vol. 106(C).
  41. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
  42. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
  43. Quick, Reiner & Münch, M. & Mayer, J. H., 2023. "Going Beyond Compliance Fulfillment: a Literature Review on ESG Performance Management," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 142481, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  44. Eva Lövstål & Anne-Marie Jontoft, 2017. "Tensions at the intersection of management control and innovation: a literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 41-79, February.
  45. Paula M. G. Veen-Dirks & Marijke C. Leliveld & Wesley Kaufmann, 2021. "The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 269-294, June.
  46. 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.
  47. 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).
  48. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
  49. Gerdin, Jonas & Johansson, Tobias & Wennblom, Gabriella, 2019. "The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective," Accounting, Organizations and Society, Elsevier, vol. 79(C).
  50. Kevin Baird & Sophia Su & Rahat Munir, 2023. "The mediating role of levers of controls on the association between sustainable leadership and organisational resilience," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 167-200, June.
  51. 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.
  52. Braumann, Evelyn C. & Grabner, Isabella & Posch, Arthur, 2020. "Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness," Accounting, Organizations and Society, Elsevier, vol. 84(C).
  53. Bedford, David S., 2020. "Conceptual and empirical issues in understanding management control combinations," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  54. Bruno De Rosa, 2022. "Il controllo nelle "agile organizations": new wine or just new bottles?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(1), pages 121-148.
  55. Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019. "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 251-286, October.
  56. Benjamin Benoit, 2014. "Is there a manager in the plane ? The remarquable absence of the manager in enabling control [Y a-t-il un manager dans l'avion ? Ou la relative absence du manager dans les approches capacitantes du," Post-Print hal-01899013, HAL.
  57. Emer Curtis & Breda Sweeney, 2017. "Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 313-343, April.
  58. Chaminda Wijethilake & Bedanand Upadhaya, 2020. "Market drivers of sustainability and sustainability learning capabilities: The moderating role of sustainability control systems," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2297-2309, September.
  59. Wilkin, Carla & Ferreira, Aldónio & Rotaru, Kristian & Gaerlan, Luigi Red, 2020. "Big data prioritization in SCM decision-making: Its role and performance implications," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
  60. 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.
  61. Casarin, Veronica, 2023. "Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK," Accounting, Organizations and Society, Elsevier, vol. 111(C).
  62. 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).
  63. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
  64. Larbi Hasrouri, 2024. "Internal Contracts for Objectives and Resources at University: An Enabling and Facilitating Tool [Les contrats internes d’objectifs et de moyens à l’université : un outil habilitant et facilitant]," Post-Print hal-04579798, HAL.
  65. Chaminda Wijethilake & Rahat Munir & Ranjith Appuhami, 2018. "Environmental Innovation Strategy and Organizational Performance: Enabling and Controlling Uses of Management Control Systems," Journal of Business Ethics, Springer, vol. 151(4), pages 1139-1160, September.
  66. Natalie Buckmaster, 2018. "The crafting of budgets by accountants with users for enhanced acceptance in public healthcare," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 183-202, May.
  67. Stefan Hofmann & Andreas Wald & Ronald Gleich, 2012. "Determinants and effects of the diagnostic and interactive use of control systems: an empirical analysis on the use of budgets," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 153-182, December.
  68. Carl Deschamps & Jan Mattijs, 2017. "Sustainable goal setting: a large-scale case in management practice," ULB Institutional Repository 2013/261842, ULB -- Universite Libre de Bruxelles.
  69. Norio Sawabe, 2015. "Value-driven responsibility accounting - dynamic tensions generated by competing values embedded in the management control system," Discussion papers e-14-020, Graduate School of Economics Project Center, Kyoto University.
  70. Heggen, Campbell, 2019. "The role of value systems in translating environmental planning into performance," The British Accounting Review, Elsevier, vol. 51(2), pages 130-147.
  71. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: a study of a non-government organization," LSE Research Online Documents on Economics 32980, London School of Economics and Political Science, LSE Library.
  72. Maurizio Massaro & Filippo Zanin & Roland Bardy, 2014. "Levers of control and knowledge sharing in alliances among Large Firms and Small Firms in the pharmaceutical industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 121-142.
  73. Laguir, Issam & Stekelorum, Rébecca & El Baz, Jamal, 2021. "Proactive environmental strategy and performances of third party logistics providers (TPLs): Investigating the role of eco-control systems," International Journal of Production Economics, Elsevier, vol. 240(C).
  74. Jennifer Kunz & Mathias Heitz, 2021. "Banks’ risk culture and management control systems: A systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 439-493, December.
  75. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
  76. Thomas Borup Kristensen & Henrik Nielsen, 2020. "Configuring a profile-deviation-analysis to statistical test complementarity effects from balanced management control systems in a configurational fit approach," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 439-475, February.
  77. Carl Deschamps, 2019. "Stages of management control in a large public organization: from top to frontline managers," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 153-184, July.
  78. Lu Jiao & Graeme Harrison & Jinhua Chen, 2023. "Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2273-2294, June.
  79. Stefanie Gschwantner & Martin R. W. Hiebl, 2016. "Management control systems and organizational ambidexterity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 371-404, November.
  80. Xiaobo Wang & Zhishan An & Caixia Zhang, 2023. "Identifying Crucial Attributes of Sustainable Operation for Scientific Instrument Platforms With a Fuzzy Synthetic Cause-Effect Model," SAGE Open, , vol. 13(3), pages 21582440231, August.
  81. Rossi, Federica & Sengupta, Abhijit, 2022. "Implementing strategic changes in universities’ knowledge exchange profiles: The role and nature of managerial interventions," Journal of Business Research, Elsevier, vol. 144(C), pages 874-887.
  82. Masquefa, Bertrand & Gallhofer, Sonja & Haslam, Jim, 2017. "Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 59-82.
  83. Jürgen Harrer & Andreas Wald, 2016. "Levers of enterprise security control: a study on the use, measurement and value contribution," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(1), pages 7-32, February.
  84. 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).
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