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The consequences of customization on management accounting system design

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  • Bouwens, Jan
  • Abernethy, Margaret A.

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Bibliographic Info

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

Volume (Year): 25 (2000)
Issue (Month): 3 (April)
Pages: 221-241

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Handle: RePEc:eee:aosoci:v:25:y:2000:i:3:p:221-241

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References

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  1. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
  2. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
  3. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
  4. Milgrom, Paul & Roberts, John, 1990. "The Economics of Modern Manufacturing: Technology, Strategy, and Organization," American Economic Review, American Economic Association, vol. 80(3), pages 511-28, June.
  5. Macintosh, N. B. & Daft, R. L., 1987. "Management control systems and departmental interdependencies: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 49-61, January.
  6. 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.
  7. Otley, David & Pollanen, Raili M., 2000. "Budgetary criteria in performance evaluation: a critical appraisal using new evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 483-496, May.
  8. Bouwens, J.F.M.G., 1998. "The Use of Management Accounting Systems in Functionally Differentiated Organizations," Open Access publications from Tilburg University urn:nbn:nl:ui:12-76810, Tilburg University.
  9. Chong, Vincent K., 1996. "Management accounting systems, task uncertainty and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 415-421, July.
  10. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
  11. Russell L. Ackoff, 1967. "Management Misinformation Systems," Management Science, INFORMS, vol. 14(4), pages B147-B156, December.
  12. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
  13. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, vol. 16(3), pages 297-334, September.
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Cited by:
  1. Fullerton, Rosemary R. & McWatters, Cheryl S., 2002. "The role of performance measures and incentive systems in relation to the degree of JIT implementation," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 711-735, November.
  2. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
  3. 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.
  4. 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.
  5. 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.
  6. Fleming, Damon M. & Chow, Chee W. & Chen, Gongmeng, 2009. "Strategy, performance-measurement systems, and performance: A study of Chinese firms," The International Journal of Accounting, Elsevier, vol. 44(3), pages 256-278, September.
  7. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
  8. Steve Chun Cheong Fong & Mohammed Quaddus, 2012. "A pseudo-longitudinal study of intranet use in hospitals," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(2), pages 189-216.
  9. 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.
  10. 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.
  11. Marc Journeault, 2010. "The Influence Of Eco-Control On Environmental And Economic Performance: A Natural Resourcebased Approach," Post-Print hal-00481559, HAL.
  12. Fábio Frezatti & Emanuel Junqueira & Diógenes de Souza Bido & Artur Roberto do Nascimento & Tânia Regina Sordi Relvas, 2012. "Antecedents for defining management control system design: empirical evidence from Brazilian firms," Brazilian Business Review, Fucape Business School, vol. 9(1), pages 125-145, January.
  13. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany.
  14. Reyes, Pedro M. & Li, Suhong & Visich, John K., 2012. "Accessing antecedents and outcomes of RFID implementation in health care," International Journal of Production Economics, Elsevier, vol. 136(1), pages 137-150.
  15. Steve Chun Cheong Fong & Mohammed Quaddus, 2010. "Intranet use in Hong Kong public hospitals," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(2), pages 156-181, June.
  16. 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.
  17. Marius Deac & Radu Danciu, 2010. "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(3), pages 30-35, September.
  18. Frezatti, Fabio & Aguiar, Andson B. & Guerreiro, Reinaldo & Gouvea, Maria A., 2011. "Does management accounting play role in planning process?," Journal of Business Research, Elsevier, vol. 64(3), pages 242-249, March.
  19. Juan M. Ramon-Jeronimo & M. Concepcion Alvarez-Dardet Espejo & David Naranjo-Gil, 2008. "Effects of management control systems on commitment in inter-organizational relationships," Working Papers 08.03, Universidad Pablo de Olavide, Department of Business Administration.
  20. L. C. Hunter & Elizabeth Webster & Anne Wyatt, 2005. "Measuring Intangible Investment," Melbourne Institute Working Paper Series wp2005n15, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  21. 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.
  22. Deac Marius & Danciu Radu, 2010. "Is There Any Room To Improve The Use Of Accounting Information?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 503-508, July.
  23. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
  24. 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.
  25. Gerdin, Jonas & Greve, Jan, 2008. "The appropriateness of statistical methods for testing contingency hypotheses in management accounting research," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 995-1009.

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