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The economic benefit of goal congruence and implications for management control systems

Author

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  • Bouillon, Marvin L.
  • Ferrier, Gary D.
  • Stuebs, Martin Jr.
  • West, Timothy D.

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Suggested Citation

  • Bouillon, Marvin L. & Ferrier, Gary D. & Stuebs, Martin Jr. & West, Timothy D., 2006. "The economic benefit of goal congruence and implications for management control systems," Journal of Accounting and Public Policy, Elsevier, vol. 25(3), pages 265-298.
  • Handle: RePEc:eee:jappol:v:25:y:2006:i:3:p:265-298
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    Cited by:

    1. Bradley Lail & Jason MacGregor & Martin Stuebs & Timothy Thomasson, 2015. "The Influence of Regulatory Approach on Tone at the Top," Journal of Business Ethics, Springer, vol. 126(1), pages 25-37, January.
    2. Paolo Perego & Frank Hartmann, 2009. "Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 397-428, December.
    3. Maik Lachmann & Rouven Trapp & Felix Wenger, 2016. "Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 661-686, October.
    4. Samuel Tanjeh Mukah, 2018. "Budgetary Control and Performance: the Case of Councils in Mezam and Momo Divisions of Cameroon," Business and Management Research, Business and Management Research, Sciedu Press, vol. 7(3), pages 36-49, September.
    5. Malmmose, Margit & Kure, Nikolaj, 2021. "Putting the patient first? The story of a decoupled hospital management quality initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    6. Eddy Cardinaels & Naomi Soderstrom, 2013. "Managing in a Complex World: Accounting and Governance Choices in Hospitals," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 647-684, December.
    7. David I. Gilliland, 2023. "A multi-system organizing framework for inter-firm control: a comprehensive perspective on control," Journal of the Academy of Marketing Science, Springer, vol. 51(1), pages 66-85, January.
    8. Gilliland, David I. & Rudd, John M., 2013. "Control of electronic channel affiliates: An exploratory study and research propositions," Journal of Business Research, Elsevier, vol. 66(12), pages 2650-2656.
    9. Carr, Michelle & Beck, Matthias, 2022. "Accounting practices and professional power dynamics during a crisis," The British Accounting Review, Elsevier, vol. 54(3).
    10. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
    11. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    12. Kluvers, Ron & Tippett, John, 2011. "An exploration of stewardship theory in a Not-for-Profit organisation," Accounting forum, Elsevier, vol. 35(4), pages 275-284.
    13. Cardinaels, Eddy, 2009. "Governance in non-for-profit hospitals: Effects of board members' remuneration and expertise on CEO compensation," Health Policy, Elsevier, vol. 93(1), pages 64-75, November.
    14. Christian Kleine & Barbara Weißenberger, 2014. "Leadership impact on organizational commitment: the mediating role of management control systems choice," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 241-266, January.

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