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A contingency framework for management accounting systems research

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  • Waterhouse, J. H.
  • Tiessen, P.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-45W6MFH-DY/2/bc98a6fe4954dc5873279a9df8df2035
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    Bibliographic Info

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

    Volume (Year): 3 (1978)
    Issue (Month): 1 (February)
    Pages: 65-76

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    Handle: RePEc:eee:aosoci:v:3:y:1978:i:1:p:65-76

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

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    Cited by:
    1. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    2. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    3. Charpentier, Claes, 1998. "Budgetary Participation in a Public Service Organization," Working Paper Series in Business Administration 3, Stockholm School of Economics.
    4. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management and Governance, Springer, vol. 14(2), pages 115-144, May.
    5. 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.
    6. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.
    7. Teerooven Soobaroyen & Bhagtaraj Poorundersing, 2008. "The effectiveness of management accounting systems: Evidence from functional managers in a developing country," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(2), pages 187-219, January.
    8. Pascal Langevin & Thierry Picq, 2000. "Equipes, risque et contrôle," Post-Print halshs-00587471, HAL.
    9. Verbeeten, F.H.M., 2005. "New’ Performance Measures: Determinants of Their Use and Their Impact on Performance," ERIM Report Series Research in Management ERS-2005-054-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni.
    10. Anderson, Shannon W. & Lanen, William N., 1999. "Economic transition, strategy and the evolution of management accounting practices: the case of India," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 379-412, July.
    11. Fisher, Cathy, 1996. "The impact of perceived environmental uncertainty and individual differences on management information requirements: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 361-369, May.
    12. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    13. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    14. Pascal Langevin & Thierry Picq, 2001. "Controle Des Equipes Virtuelles : Une Revue," Post-Print halshs-00584636, HAL.
    15. Sophie Marquet-Pondeville, 2003. "L'impact de la stratégie environnementale, des pressions perçues des " stakeholders " environnementaux et de l'incertitude perçue de l'environnement écologique sur un système de contrô," Post-Print halshs-00582803, HAL.
    16. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    17. Himme, Alexander, 2008. "Erfolgsfaktoren des Kostenmanagements: Ergebnisse einer empirischen Untersuchung," EconStor Preprints 22073, ZBW - German National Library of Economics.
    18. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
    19. Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
    20. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
    21. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
    22. 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, vol. 19(3), pages 208-220, October.
    23. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, April.
    24. 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, vol. 37(7), pages 445-460.

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