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The role of budgets in organizations facing strategic change: an exploratory study

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  • Abernethy, Margaret A.
  • Brownell, Peter
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3W372CR-5/2/e6de755f61939df1474880d4e46e784e
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 24 (1999)
    Issue (Month): 3 (April)
    Pages: 189-204

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    Handle: RePEc:eee:aosoci:v:24:y:1999:i:3:p:189-204

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    1. Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 9(2), pages 125-135, June.
    2. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(4), pages 241-258, May.
    3. Hedberg, Bo & Jonsson, Sten, 1978. "Designing semi-confusing information systems for organizations in changing environments," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 3(1), pages 47-64, February.
    4. Dent, Jeremy F., 1990. "Strategy, organization and control: Some possibilities for accounting research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(1-2), pages 3-25.
    5. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(4), pages 357-374, June.
    6. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 10(1), pages 51-66, January.
    7. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(2), pages 189-205, February.
    8. Argyris, Chris, 1990. "The dilemma of implementing controls: The case of managerial accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(6), pages 503-511.
    9. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 5(1), pages 5-27, January.
    10. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(1-2), pages 127-143.
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