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Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach

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

    Volume (Year): 30 (2005)
    Issue (Month): 2 (February)
    Pages: 99-126

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    Handle: RePEc:eee:aosoci:v:30:y:2005:i:2:p:99-126

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Kari Lukka & Markus Granlund, 1996. "Cost accounting in Finland: current practice and trends of development," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 5(1), pages 1-28.
    2. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 9(1), pages 33-47, January.
    3. Macintosh, N. B. & Daft, R. L., 1987. "Management control systems and departmental interdependencies: An empirical study," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(1), pages 49-61, January.
    4. Chong, Vincent K., 1996. "Management accounting systems, task uncertainty and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 21(5), pages 415-421, July.
    5. 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, Elsevier, vol. 27(8), pages 711-735, November.
    6. Gul, Ferdinand A. & Chia, Yew Ming, 1994. "The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 19(4-5), pages 413-426.
    7. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 19(1), pages 1-13, January.
    8. 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.
    9. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    10. 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, Elsevier, vol. 23(3), pages 243-264, April.
    11. Waterhouse, J. H. & Tiessen, P., 1978. "A contingency framework for management accounting systems research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 3(1), pages 65-76, February.
    12. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 9(3-4), pages 291-307, October.
    13. Williams, John J. & Macintosh, Norman B. & Moore, John C., 1990. "Budget-related behavior in public sector organizations: Some empirical evidence," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(3), pages 221-246.
    14. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(3), pages 221-241, April.
    15. 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.
    16. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(4-5), pages 383-409, May.
    17. 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.
    18. Tayles, Mike & Drury, Colin, 1994. "New manufacturing technologies and management accounting systems: Some evidence of the perceptions of UK management accounting practitioners," International Journal of Production Economics, Elsevier, Elsevier, vol. 36(1), pages 1-17, August.
    19. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(2), pages 189-205, February.
    20. Dunk, Alan S., 1992. "Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 17(3-4), pages 195-203.
    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, Elsevier, vol. 28(2-3), pages 127-168.
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    Cited by:
    1. Zouhour Ben Hamadi & Adrien Bonache & Philippe Chapellier & Abdallah Mohammed, 2011. "Les déterminants de la complexité des systèmes de données comptables des dirigeants de petites et moyennes entreprises : Une méta-analyse sur données individuelles," Post-Print, HAL hal-00646518, HAL.
    2. 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.
    3. Artz, Martin & Homburg, Christian & Rajab, Thomas, 2012. "Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 37(7), pages 445-460.
    4. van Veen-Dirks, Paula, 2010. "Different uses of performance measures: The evaluation versus reward of production managers," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(2), pages 141-164, February.
    5. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 38(6), pages 407-419.
    6. 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.
    7. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 24(3), pages 345-376, April.
    8. JORISSEN, Ann & REHEUL, Anne-Mie & LAVEREN, Eddy & MARTENS, Rudy, . "Short-term planning Ssphistication in SMEs: The relationship with strategy and perceived environmental uncertainty," Working Papers, University of Antwerp, Faculty of Applied Economics 2006022, University of Antwerp, Faculty of Applied Economics.
    9. Frezatti, Fabio & Aguiar, Andson B. & Guerreiro, Reinaldo & Gouvea, Maria A., 2011. "Does management accounting play role in planning process?," Journal of Business Research, Elsevier, Elsevier, vol. 64(3), pages 242-249, March.
    10. Naranjo-Gil, David & Hartmann, Frank, 2007. "Management accounting systems, top management team heterogeneity and strategic change," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 32(7-8), pages 735-756.
    11. 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, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(3), pages 30-35, September.

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