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The effects of the interactive use of management control systems on product innovation

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  • Bisbe, Josep
  • Otley, David
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    Bibliographic Info

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

    Volume (Year): 29 (2004)
    Issue (Month): 8 (November)
    Pages: 709-737

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    Handle: RePEc:eee:aosoci:v:29:y:2004:i:8:p:709-737

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    References

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    1. Chapman, Christopher S., 1998. "Accountants in organisational networks," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 737-766, November.
    2. Chenhall, R. H. & Morris, D., 1995. "Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations," Omega, Elsevier, vol. 23(5), pages 485-497, October.
    3. Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 243-264, April.
    4. Scott, Thomas W. & Tiessen, P., 1999. "Performance measurement and managerial teams," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 263-285, April.
    5. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    6. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    7. 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.
    8. Noel Capon & John U. Farley & Donald R. Lehmann & James M. Hulbert, 1992. "Profiles of Product Innovators Among Large U.S. Manufacturers," Management Science, INFORMS, vol. 38(2), pages 157-169, February.
    9. Andrew H. Van de Ven, 1986. "Central Problems in the Management of Innovation," Management Science, INFORMS, vol. 32(5), pages 590-607, May.
    10. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    11. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    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. Dent, Jeremy F., 1990. "Strategy, organization and control: Some possibilities for accounting research," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 3-25.
    14. 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.
    15. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1991. "Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals," Accounting, Organizations and Society, Elsevier, vol. 16(2), pages 105-120.
    16. 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, vol. 9(2), pages 125-135, June.
    17. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    18. Billie Jo Zirger & Modesto A. Maidique, 1990. "A Model of New Product Development: An Empirical Test," Management Science, INFORMS, vol. 36(7), pages 867-883, July.
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