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Variance analysis and performance: two empirical studies

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  • Emsley, David

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  • Emsley, David, 2000. "Variance analysis and performance: two empirical studies," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 1-12, January.
    • Handle: RePEc:eee:aosoci:v:25:y:2000:i:1:p:1-12
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    References listed on IDEAS

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    1. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    2. Otley, Dt, 1978. "Budget Use And Managerial Performance," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 122-149.
    3. Luckett, Peter F. & Eggleton, Ian R., 1991. "Feedback and management accounting: A review of research into behavioural consequences," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 371-394.
    4. Shields, Michael D. & Birnberg, Jacob G. & Frieze, Irene Hanson, 1981. "Attributions, cognitive processes and control systems," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 69-93, January.
    5. Brown, Clifton, 1985. "Causal reasoning in performance assessment: Effects of cause and effect temporal order and covariation," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 255-266, July.
    6. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
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    Cited by:

    1. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    2. Ionel Bostan & Aliona Bîrcă & Viorel Țurcanu & Christiana Brigitte Sandu, 2018. "Systemic Approach to Management Control through Determining Factors," JRFM, MDPI, vol. 11(4), pages 1-20, October.
    3. 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.
    4. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    5. Maciej Kuboń & Michał Cupiał & Anna Szeląg-Sikora & Marcin Kobuszewski, 2023. "The Impact of Purchasing New Agricultural Machinery on Fuel Consumption on Farms," Sustainability, MDPI, vol. 16(1), pages 1-18, December.
    6. 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.
    7. Chandana Rathnasiri Hewege, 2012. "A Critique of the Mainstream Management Control Theory and the Way Forward," SAGE Open, , vol. 2(4), pages 21582440124, December.
    8. Christian Homburg & Martin Artz & Jan Wieseke & Bernhard Schenkel, 2008. "Gestaltung und Erfolgsauswirkungen der Absatzplanung: Eine branchenübergreifende empirische Analyse," Schmalenbach Journal of Business Research, Springer, vol. 60(7), pages 634-670, November.
    9. repec:dau:papers:123456789/3234 is not listed on IDEAS
    10. 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.
    11. 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.
    12. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.

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