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Antecedents to management accounting change: a structural equation approach

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  • Baines, Annette
  • Langfield-Smith, Kim

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Bibliographic Info

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

Volume (Year): 28 (2003)
Issue (Month): 7-8 ()
Pages: 675-698

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Handle: RePEc:eee:aosoci:v:28:y:2003:i:7-8:p:675-698

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References

References listed on IDEAS
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  1. Ittner, Christopher D. & Larcker, David F., 1997. "Quality strategy, strategic control systems, and organizational performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(3-4), pages 293-314.
  2. Pelham, Alfred M., 1999. "Influence of Environment, Strategy, and Market Orientation on Performance in Small Manufacturing Firms," Journal of Business Research, Elsevier, Elsevier, vol. 45(1), pages 33-46, May.
  3. Anderson, Shannon W. & Hesford, James W. & Young, S. Mark, 2002. "Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 27(3), pages 195-211, April.
  4. Scott, Thomas W. & Tiessen, P., 1999. "Performance measurement and managerial teams," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(3), pages 263-285, April.
  5. Richard L. Daft & Robert H. Lengel, 1986. "Organizational Information Requirements, Media Richness and Structural Design," Management Science, INFORMS, INFORMS, vol. 32(5), pages 554-571, May.
  6. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 1(1), pages 59-69, January.
  7. Perera, S. & Harrison, G. & Poole, M., 1997. "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(6), pages 557-572, August.
  8. Jaworski, Bernard J. & Young, S. Mark, 1992. "Dysfunctional behavior and management control: An empirical study of marketing managers," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 17(1), pages 17-35, January.
  9. 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.
  10. 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.
  11. Ledyard Tucker & Charles Lewis, 1973. "A reliability coefficient for maximum likelihood factor analysis," Psychometrika, Springer, Springer, vol. 38(1), pages 1-10, March.
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Citations

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Cited by:
  1. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "Changes in management accounting practices in Malaysia," Asian Review of Accounting, Emerald Group Publishing, Emerald Group Publishing, vol. 19(3), pages 221-242, October.
  2. Shirley Daniel & Dongyoung Lee & Wolf Reitsperger, 2014. "Raising quality consciousness among Chinese manufacturing personnel: Testing the effectiveness of performance management tools," Asia Pacific Journal of Management, Springer, Springer, vol. 31(2), pages 549-573, June.
  3. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(4-5), pages 488-516.
  4. Wouters, Marc & Anderson, James C. & Wynstra, Finn, 2005. "The adoption of total cost of ownership for sourcing decisions--a structural equations analysis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 30(2), pages 167-191, February.
  5. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(7-8), pages 836-863.
  6. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 23(7), pages 920-948, September.
  7. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(2-3), pages 141-163.
  8. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(1), pages 63-80, January.
  9. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(6), pages 529-558, August.
  10. Aernoudts, R.H.R.M. & De Heer, M.A., 2008. "On the Interplay between Strategy and Management Control Systems," MPRA Paper 9583, University Library of Munich, Germany.
  11. 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, Springer, vol. 17(1), pages 71-97, February.
  12. Gerdin, Jonas & Greve, Jan, 2008. "The appropriateness of statistical methods for testing contingency hypotheses in management accounting research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(7-8), pages 995-1009.
  13. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management and Governance, Springer, Springer, vol. 14(2), pages 115-144, May.
  14. Jakobsen, Morten, 2006. "A survey of trust, control and information in networks," Management Accounting Research Group Working Papers, University of Aarhus, Aarhus School of Business, Department of Business Studies M-2006-01, University of Aarhus, Aarhus School of Business, Department of Business Studies.
  15. Adebayo Agbejule & Annukka Jokipii, 2009. "Strategy, control activities, monitoring and effectiveness," Managerial Auditing Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 24(4), pages 500-522, July.
  16. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies," Asian Review of Accounting, Emerald Group Publishing, Emerald Group Publishing, vol. 19(3), pages 208-220, October.
  17. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(1), pages 77-103, January.
  18. Fullerton, Rosemary R. & Kennedy, Frances A. & Widener, Sally K., 2013. "Management accounting and control practices in a lean manufacturing environment," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 38(1), pages 50-71.
  19. Rodgers, Waymond & Guiral, Andrés, 2011. "Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers," The International Journal of Accounting, Elsevier, Elsevier, vol. 46(1), pages 25-50, March.
  20. Soon-Yau Foong & Neilson Anak Teruki, 2009. "Cost-system functionality and the performance of the Malaysian palm oil industry," Asian Review of Accounting, Emerald Group Publishing, Emerald Group Publishing, vol. 17(3), pages 212-225, September.
  21. Tarek Chanegrih, 2007. "Les Changements En Controle De Gestion : Une Etude Empirique," Post-Print, HAL halshs-00543241, HAL.
  22. Tarek Chanegrih, 2008. "Les changements dans les outils de contrôle de gestion : une analyse comparative," Post-Print, HAL halshs-00522461, HAL.
  23. Marc Journeault, 2010. "The Influence Of Eco-Control On Environmental And Economic Performance: A Natural Resourcebased Approach," Post-Print, HAL hal-00481559, HAL.
  24. 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, Elsevier, vol. 44(3), pages 256-278, September.

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