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Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms

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  • Ditillo, Angelo
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4BN0FMW-2/2/55c4a5fa8705abcbcdb341509fd6f83a
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    Bibliographic Info

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

    Volume (Year): 29 (2004)
    Issue (Month): 3-4 ()
    Pages: 401-421

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    Handle: RePEc:eee:aosoci:v:29:y:2004:i:3-4:p:401-421

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

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    References

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    1. Nurmi, Raimo, 1998. "Knowledge-intensive firms," Business Horizons, Elsevier, vol. 41(3), pages 26-32.
    2. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    3. Cowan,Robin & David,Paul & Foray,Dominique, 1999. "The Explicit Economics of Knowledge Codification and Tacitness," Research Memorandum 025, Maastricht University, Maastricht Economic Research Institute on Innovation and Technology (MERIT).
    4. Ismail, Zubaidah & Trotman, Ken T., 1995. "The impact of the review process in hypothesis generation tasks," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 345-357, July.
    5. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
    6. Cohendet, Patrick & Steinmueller, W Edward, 2000. "The Codification of Knowledge: A Conceptual and Empirical Exploration," Industrial and Corporate Change, Oxford University Press, vol. 9(2), pages 195-209, June.
    7. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    8. Scott, Thomas W. & Tiessen, P., 1999. "Performance measurement and managerial teams," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 263-285, April.
    9. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    10. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    11. Morris, Timothy & Empson, Laura, 1998. "Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 609-624.
    12. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
    13. Boisot, Max H., 1995. "Is your firm a creative destroyer? Competitive learning and knowledge flows in the technological strategies of firms," Research Policy, Elsevier, vol. 24(4), pages 489-506, July.
    14. Rockness, Howard O. & Shields, Michael D., 1984. "Organizational control systems in research and development," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 165-177, June.
    15. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
    16. 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.
    17. Waterhouse, J. H. & Tiessen, P., 1978. "A contingency framework for management accounting systems research," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 65-76, February.
    18. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    19. Ancori, Bernard & Bureth, Antoine & Cohendet, Patrick, 2000. "The Economics of Knowledge: The Debate about Codification and and Tacit Knowledge," Industrial and Corporate Change, Oxford University Press, vol. 9(2), pages 255-87, June.
    20. Brownell, Peter & Dunk, Alan S., 1991. "Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 693-703.
    21. 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.
    22. Briers, Michael & Hirst, Mark, 1990. "The role of budgetary information in performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 373-398.
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    Cited by:
    1. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    2. Rowe, Casey & Birnberg, Jacob G. & Shields, Michael D., 2008. "Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 164-198.
    3. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
    4. Davila, Toni & Foster, George & Li, Mu, 2005. "Designing management control systems in product development: Initial choices and the influence of partners," IESE Research Papers D/598, IESE Business School.
    5. Davila, Antonio & Foster, George & Li, Mu, 2009. "Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 322-347, April.
    6. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    7. Liao, Chechen & Chuang, Shu-Hui & To, Pui-Lai, 2011. "How knowledge management mediates the relationship between environment and organizational structure," Journal of Business Research, Elsevier, vol. 64(7), pages 728-736, July.
    8. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2007. "La Comptabilité De Management Environnementale Ou L'Écocontrôle : Utilité Des Outils De Contrôle De Gestion," Post-Print halshs-00543104, HAL.
    9. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    10. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    11. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.
    12. Charles Kabwigiri & Didier Van Caillie, 2007. "Le Design Des Systèmes De Contrôle De Gestion Adoptés Au Sein Des Spinoffs Académiques De Haute Technologie : Le Rôle De L'Incertitude Perçue Par Les Managers," Post-Print halshs-00543204, HAL.
    13. Marion Brivot, 2007. "Le Contrôle De L'Utilisation Des Connaissances Organisationnelles Dans Les Firmes De Services Professionnels," Post-Print halshs-00543210, HAL.
    14. Adler, Paul S. & Chen, Clara Xiaoling, 2011. "Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 63-85, February.

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