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Relations among Measures, Climate of Control, and Performance Measurement Models

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  • Mary A. Malina
  • Hanne S. O. Nørreklit
  • Frank H. Selto

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  • Mary A. Malina & Hanne S. O. Nørreklit & Frank H. Selto, 2007. "Relations among Measures, Climate of Control, and Performance Measurement Models," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 935-982, September.
    • Handle: RePEc:wly:coacre:v:24:y:2007:i:3:p:935-982
    DOI: 10.1506/car.24.3.10
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    Cited by:

    1. Cheng, Mandy M. & Humphreys, Kerry A. & Zhang, Yichelle Y., 2018. "The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard," Accounting, Organizations and Society, Elsevier, vol. 70(C), pages 92-105.
    2. Margaret A. Abernethy & Jan Bouwens & Laurence Van Lent, 2013. "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 925-961, September.
    3. Carlos Suárez-Gargallo & Patrocinio Zaragoza-Sáez, 2021. "How the Balanced Scorecard Is Implemented in the Spanish Footwear Industry," Sustainability, MDPI, vol. 13(10), pages 1-20, May.
    4. Jongwoon (Willie) Choi & Gary W. Hecht & William B. Tayler, 2013. "Strategy Selection, Surrogation, and Strategic Performance Measurement Systems," Journal of Accounting Research, Wiley Blackwell, vol. 51(1), pages 105-133, March.
    5. Lubna Q. OWAIS, 2021. "A Brief Overview Of Performance Management Systems," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 25, pages 23-30, May.
    6. Margaret A. Abernethy & Henri C. Dekker & Jennifer Grafton, 2021. "The Influence of Performance Measurement on the Processual Dynamics of Strategic Change," Management Science, INFORMS, vol. 67(1), pages 640-659, January.
    7. Salterio, Steven E., 2018. "Signaling effects of scholarly profiles–the editorial teams of North American accounting association journals: A personal perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 78-83.
    8. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    9. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
    10. Elaine Chepkoskei & Kellen Kiambati & Irura Ng’ang’a, 2021. "Relationship between performance contracting and the implementation of strategic objectives in Kenyan public universities," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(2), pages 170-182, March.
    11. LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
    12. Francesca Francioli, 2018. "Strategic performance management systems in Italian banks. A research note," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 155-178.
    13. Teemu Malmi & Markus Granlund, 2009. "Agreeing on Problems, Where are the Solutions? A Reply to Quattrone," European Accounting Review, Taylor & Francis Journals, vol. 18(3), pages 631-639.
    14. Pfister, Jan A. & Jack, Sarah L. & Darwin, Solomon N., 2017. "Strategizing open innovation: How middle managers work with performance indicators," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 139-150.
    15. Tobias Hahn & Frank Figge, 2018. "Why Architecture Does Not Matter: On the Fallacy of Sustainability Balanced Scorecards," Journal of Business Ethics, Springer, vol. 150(4), pages 919-935, July.
    16. Ralph Kober & Deryl Northcott, 2021. "Testing cause‐and‐effect relationships within a balanced scorecard," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1815-1849, April.
    17. Böhmer Roland & Busbach-Richard Uwe & Kiesel Britta, 2020. "The Kehler Management System: A Holistic Framework for the Administration of Municipalities," Economics and Culture, Sciendo, vol. 17(2), pages 50-62, December.
    18. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.

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