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Defining management accounting constructs: A methodological note on the risks of conceptual misspecification

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  • Bisbe, Josep
  • Batista-Foguet, Joan-Manuel
  • Chenhall, Robert
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    Bibliographic Info

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

    Volume (Year): 32 (2007)
    Issue (Month): 7-8 ()
    Pages: 789-820

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    Handle: RePEc:eee:aosoci:v:32:y:2007:i:7-8:p:789-820

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

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    1. Otley, David & Fakiolas, Alexander, 2000. "Reliance on accounting performance measures: dead end or new beginning?," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(4-5), pages 497-510, May.
    2. Jarvis, Cheryl Burke & MacKenzie, Scott B & Podsakoff, Philip M, 2003. " A Critical Review of Construct Indicators and Measurement Model Misspecification in Marketing and Consumer Research," Journal of Consumer Research, University of Chicago Press, University of Chicago Press, vol. 30(2), pages 199-218, September.
    3. 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.
    4. Libby, Robert & Bloomfield, Robert & Nelson, Mark W., 2002. "Experimental research in financial accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 27(8), pages 775-810, November.
    5. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 5(4), pages 413-428, October.
    6. Jans, N. A., 1985. "Organizational factors and work involvement," Organizational Behavior and Human Decision Processes, Elsevier, Elsevier, vol. 35(3), pages 382-396, June.
    7. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(1-2), pages 127-143.
    8. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 22(2), pages 207-232, February.
    9. Segars, A. H., 1997. "Assessing the unidimensionality of measurement: a paradigm and illustration within the context of information systems research," Omega, Elsevier, Elsevier, vol. 25(1), pages 107-121, February.
    10. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 29(3-4), pages 303-326.
    11. 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.
    12. Guilding, Chris, 1999. "Competitor-focused accounting: an exploratory note," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(7), pages 583-595, October.
    13. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(2-3), pages 169-249.
    14. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(3), pages 189-204, April.
    15. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 29(8), pages 709-737, November.
    16. 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, Elsevier, vol. 22(3-4), pages 233-248.
    17. Imoisili, Olumhense A., 1989. "The role of budget data in the evaluation of managerial performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 14(4), pages 325-335, July.
    18. 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.
    19. Chenhall, R. H. & Morris, D., 1995. "Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations," Omega, Elsevier, Elsevier, vol. 23(5), pages 485-497, October.
    20. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 25(6), pages 609-622, August.
    21. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(4), pages 291-315, May.
    22. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 24(7), pages 525-559, October.
    23. Dijkstra, Theo, 1983. "Some comments on maximum likelihood and partial least squares methods," Journal of Econometrics, Elsevier, Elsevier, vol. 22(1-2), pages 67-90.
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    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. Definition of ‘performance management’ in academic literature
      by Timur_PhD in Business performance management research for high performance organizations on 2012-05-22 22:02:40
    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:
    1. Claire Dambrin & Hélène Löning, 2008. "R.Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance," Post-Print, HAL halshs-00522503, HAL.
    2. Grafton, Jennifer & Lillis, Anne M. & Widener, Sally K., 2010. "The role of performance measurement and evaluation in building organizational capabilities and performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(7), pages 689-706, October.
    3. 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.
    4. 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.
    5. Speklé, Roland F. & Verbeeten, Frank H.M., 2009. "The Use Of Performance Measurement Systems In The Public Sector: Effects On Performance," Nyenrode Research Papers Series, Nyenrode Business Universiteit NRI09-08, Nyenrode Business Universiteit.
    6. 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.
    7. Laura María Gómez-Ruiz & David Naranjo-Gil & Concepción Álvarez-Dardet Espejo, 2011. "Management Control System Use and Team Commitment," Working Papers, Universidad Pablo de Olavide, Department of Business Administration 11.02, Universidad Pablo de Olavide, Department of Business Administration.
    8. Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(2), pages 151-169, February.
    9. Fayard, Dutch & Lee, Lorraine S. & Leitch, Robert A. & Kettinger, William J., 2012. "Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 37(3), pages 168-187.
    10. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(3), pages 301-315, April.

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