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An empirical study on the drivers of management control systems' design in new product development

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  • Davila, Tony
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3YNY6TG-2/2/be3ef185cecec83eec6fb7b08619500b
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    Bibliographic Info

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

    Volume (Year): 25 (2000)
    Issue (Month): 4-5 (May)
    Pages: 383-409

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    Handle: RePEc:eee:aosoci:v:25:y:2000:i:4-5:p:383-409

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    Web page: http://www.elsevier.com/locate/aos

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    Cited by:
    1. Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
    2. Cristiana Parisi, 2013. "The impact of organisational alignment on the effectiveness of firms’ sustainability strategic performance measurement systems: an empirical analysis," Journal of Management and Governance, Springer, vol. 17(1), pages 71-97, February.
    3. 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.
    4. Songini, Lucrezia & Gnan, Luca & Malmi, Teemu, 2013. "The role and impact of accounting in family business," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 71-83.
    5. Tarek Chanegrih, 2007. "Les Changements En Controle De Gestion : Une Etude Empirique," Post-Print halshs-00543241, HAL.
    6. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    7. Tarek Chanegrih, 2008. "Les changements dans les outils de contrôle de gestion : une analyse comparative," Post-Print halshs-00522461, HAL.
    8. 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.
    9. Yaqun Yi & Yi Liu & Hong He & Yuan Li, 2012. "Environment, governance, controls, and radical innovation during institutional transitions," Asia Pacific Journal of Management, Springer, vol. 29(3), pages 689-708, September.
    10. Sarah Santin & Didier Van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
    11. Andersson, Ulf & Björkman, Ingmar & Forsgren, Mats, 2005. "Managing subsidiary knowledge creation: The effect of control mechanisms on subsidiary local embeddedness," International Business Review, Elsevier, vol. 14(5), pages 521-538, October.
    12. 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.
    13. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    14. 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.
    15. Buyukozkan, G.Gulcin & Feyzioglu, Orhan, 2004. "A fuzzy-logic-based decision-making approach for new product development," International Journal of Production Economics, Elsevier, vol. 90(1), pages 27-45, July.
    16. Brattström, Anna & Löfsten, Hans & Richtnér, Anders, 2012. "Creativity, trust and systematic processes in product development," Research Policy, Elsevier, vol. 41(4), pages 743-755.
    17. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.

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