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The role of professional control in the management of complex organizations


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  • Abernethy, Margaret A.
  • Stoelwinder, Johannes U.
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 20 (1995)
    Issue (Month): 1 (January)
    Pages: 1-17

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    Handle: RePEc:eee:aosoci:v:20:y:1995:i:1:p:1-17

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    1. Chua, Wai-Fong & Degeling, Pieter, 1993. "Interrogating an accounting-based intervention on three axes: Instrumental, moral and aesthetic," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 291-318, May.
    2. Chenhall, Robert H. & Brownell, Peter, 1988. "The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 225-233, April.
    3. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
    4. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    5. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, vol. 16(3), pages 297-334, September.
    6. Birnberg, Jacob G. & Snodgrass, Coral, 1988. "Culture and control: A field study," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 447-464, August.
    7. Brownell, Peter & Dunk, Alan S., 1991. "Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 693-703.
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    Cited by:
    1. Marion Brivot, 2007. "Le Contrôle De L'Utilisation Des Connaissances Organisationnelles Dans Les Firmes De Services Professionnels," Post-Print halshs-00543210, HAL.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. Amizawati Mohd Amir, 2011. "The indirect effects of PMS design on Malaysian service firms' characteristics and performance," Asian Review of Accounting, Emerald Group Publishing, vol. 19(1), pages 31-49, May.
    8. Segelod, Esbjorn, 2000. "Investments and investment processes in professional service groups," International Journal of Production Economics, Elsevier, vol. 67(2), pages 135-154, September.
    9. Florence Gangloff, 2009. "Le Nouveau Management Public Et La Bureaucratie Professionnelle," Post-Print halshs-00460638, HAL.
    10. 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.
    11. 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.
    12. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
    13. Stéphanie Chatelain-Ponroy, 2009. "Le Recours A La Metaphore : Une Voie De Comprehension Du Controle De Gestion Dans Les Organisations Non Marchandes ?," Post-Print halshs-00393062, HAL.
    14. Gustaf Kastberg, 2008. "The Blind Spots of Quasi-market Regulators," Public Organization Review, Springer, vol. 8(4), pages 347-363, December.
    15. Janne Järvinen, 2009. "Shifting NPM agendas and management accountants' occupational identities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1187-1210, November.
    16. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
    17. Irène Georgescu, 2012. "Communication de l'information et pressions financière interne: une étude exploratoire dans une organisation professionnelle," Post-Print hal-00690953, HAL.
    18. 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.
    19. 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.


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