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Accounting control systems and business strategy: An empirical analysis

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Cited by:

  1. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
  2. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.
  3. Hsieh, Chia-Chun & Ma, Zhiming & Novoselov, Kirill E., 2019. "Accounting conservatism, business strategy, and ambiguity," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 41-55.
  4. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
  5. Marie Boitier, 2002. "L'Influence Des Technologies De L'Information Et De La Communication Sur La Fonction Controle De Gestion. Une Analyse Socio-Technique," Post-Print halshs-00584446, HAL.
  6. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
  7. Chammassian, Raffi Gabriel & Sabatier, Valerie, 2020. "The role of costs in business model design for early-stage technology startups," Technological Forecasting and Social Change, Elsevier, vol. 157(C).
  8. Adebayo Agbejule & Annukka Jokipii, 2009. "Strategy, control activities, monitoring and effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(4), pages 500-522, July.
  9. Angèle Renaud, 2011. "Vers une tridimensionalité du contrôle interactif," Post-Print hal-00650565, HAL.
  10. Carmona, Salvador, 1996. "A red queen approach to management accounting: an experiential study of a Spanish hotel group," DEE - Working Papers. Business Economics. WB 7058, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
  11. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
  12. Rogers, Patrick R. & Bamford, Charles E., 2002. "Information planning process and strategic orientation: the importance of fit in high-performing organizations," Journal of Business Research, Elsevier, vol. 55(3), pages 205-215, March.
  13. Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.
  14. Eric Tort, 2005. "Une Synthèse De Dix Années D'Évolution De L'Organisation Comptable Des Sociétés Françaises (1994- 2004)," Post-Print halshs-00581290, HAL.
  15. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
  16. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.
  17. R. Murray Lindsay, 2018. "Construct Clarity in Management Accounting (With a Specific Application to Interactive Control Systems)," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 555-587, December.
  18. Olivier de La Villarmois & Yves Levant, 2010. "La mise en place et l'utilisation de la méthode UVA : une comparaison de deux enquêtes réalisées en 2001 et 2009," Post-Print hal-00476984, HAL.
  19. Julien Batac & Olivier de La Villarmois & Christophe Benavent, 2002. "Les Interactions Strategie / Controle : Le Cas D'Une Banque De Detail," Post-Print halshs-00584432, HAL.
  20. Hutzschenreuter, Thomas & Kleindienst, Ingo, 2013. "(How) Does discretion change over time? A contribution toward a dynamic view of managerial discretion," Scandinavian Journal of Management, Elsevier, vol. 29(3), pages 264-281.
  21. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 631-656, August.
  22. Moores, Ken & Yuen, Susana, 2001. "Management accounting systems and organizational configuration: a life-cycle perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 351-389.
  23. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
  24. Soon-Yau Foong & Neilson Anak Teruki, 2009. "Cost-system functionality and the performance of the Malaysian palm oil industry," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 212-225, September.
  25. Robert Simons, 1988. "Analysis of the organizational characteristics related to tight budget goals," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 267-283, September.
  26. Cugueró-Escofet, Natalia & Fitó, Àngels & Rosanas, Josep Mª, 2016. "Integrating justice and trust in MCS: How to generate goal congruence and long term fairness coherent with the firm's mission," IESE Research Papers D/1145, IESE Business School.
  27. Maurice Gosselin, 2000. "Influence de la stratégie sur l'adoption et la mise en oeuvre d'une comptabilité par activités," Revue Finance Contrôle Stratégie, revues.org, vol. 3(4), pages 37-56, December.
  28. 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.
  29. 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 Limited, vol. 19(3), pages 208-220, September.
  30. Kim Langfield‐Smith, 2008. "Strategic management accounting: how far have we come in 25 years?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 204-228, February.
  31. Hamood Albatti, 2023. "Learners’ Writing Needs in the Professional World and the Writing Curriculum: An Evaluative Study," World Journal of English Language, Sciedu Press, vol. 13(6), pages 243-243, July.
  32. Lindawati Gani & Johnny Jermias, 2012. "The Effects of Strategy–Management Control System Misfits on Firm Performance," Accounting Perspectives, John Wiley & Sons, vol. 11(3), pages 165-196, September.
  33. Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019. "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 251-286, October.
  34. Muhammad Nurul Houqe & Reza M. Monem & Tony van Zijl, 2023. "Business strategy, cash holdings, and dividend payouts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3999-4035, December.
  35. Cao, Zhangfan & Chen, Steven Xianglong & Harakeh, Mostafa & Lee, Edward, 2022. "Do non-financial factors influence corporate dividend policies? Evidence from business strategy," International Review of Financial Analysis, Elsevier, vol. 82(C).
  36. Chenhall, R. H. & Morris, D., 1995. "Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations," Omega, Elsevier, vol. 23(5), pages 485-497, October.
  37. Naranjo-Gil, David & Hartmann, Frank, 2007. "Management accounting systems, top management team heterogeneity and strategic change," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 735-756.
  38. Guido Noto & Lucrezia Coletta & Sara Zuccarino & Milena Vainieri, 2021. "Il controllo e la gestione della performance delle attivit? di prevenzione in contesti interorganizzativi: il caso dei controlli frontalieri sugli alimenti," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 59-75.
  39. Peljhan Darja & Tekavčič Metka, 2008. "The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study," Organizacija, Sciendo, vol. 41(5), pages 174-184, September.
  40. Xueyan Dong & Kam C. Chan & Yujia Cui & Jenny Xinjiao Guan, 2021. "Strategic deviance and cash holdings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 742-782, March.
  41. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  42. JORISSEN, Ann & REHEUL, Anne-Mie & LAVEREN, Eddy & MARTENS, Rudy, "undated". "Short-term planning Ssphistication in SMEs: The relationship with strategy and perceived environmental uncertainty," Working Papers 2006022, University of Antwerp, Faculty of Business and Economics.
  43. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
  44. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany.
  45. M M Mukherjee, 2017. "Innovation and System Design," Post-Print hal-01484512, HAL.
  46. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
  47. Sophie Marquet-Pondeville, 2001. "Le Contrôle De Gestion Environnementale D'Une Entreprise," Post-Print halshs-00584639, HAL.
  48. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
  49. MF. Arrozi Adhikara & Maslichah & Nur Diana & M. Basjir, 2022. "Organizational Performance in Environmental Uncertainty on the Indonesian Healthcare Industry: A Path Analysis," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 11, March.
  50. Collins, F & Holzmann, O & Mendoza, R, 1997. "Strategy, Budgeting, And Crisis In Latin America," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 669-689, October.
  51. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
  52. 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.
  53. Müller-Stewens, Benedikt & Widener, Sally K. & Möller, Klaus & Steinmann, Jan-Christoph, 2020. "The role of diagnostic and interactive control uses in innovation," Accounting, Organizations and Society, Elsevier, vol. 80(C).
  54. Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
  55. James T. Mackey & F. Johnny Deng, 2016. "Examining the Role of Management Control Systems in the Creation of an Innovative Culture," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-27, June.
  56. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.
  57. Kamisah Ismail & Mazni Abdullah & Noor Adwa Sulaiman & Noor Sharoja Sapiei, 2013. "The Use of Business Strategy in Advanced Manufacturing Environment," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(10), pages 2134-2146, October.
  58. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
  59. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
  60. De Rooij, Mariska M.G. & Janowicz-Panjaitan, Martyna & Mannak, Remco S., 2019. "A configurational explanation for performance management systems' design in project-based organizations," Other publications TiSEM edcb4bed-2636-4985-97ab-8, Tilburg University, School of Economics and Management.
  61. Florence Cavelius, 2011. "Opening the "black box" How internal reporting systems contribute to the quality of financial disclosure," Post-Print hal-00869182, HAL.
  62. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
  63. Ortega Jiménez, César H. & Garrido-Vega, Pedro & Pérez Díez de los Ríos, José Luis & García González, Santiago, 2011. "Manufacturing strategy-technology relationship among auto suppliers," International Journal of Production Economics, Elsevier, vol. 133(2), pages 508-517, October.
  64. Fauré, Bertrand & Rouleau, Linda, 2011. "The strategic competence of accountants and middle managers in budget making," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 167-182, April.
  65. Suzanne E. Maloney, 2016. "The Governance and Management of Child Care Centres," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 3(2), pages 123-140, October.
  66. 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, vol. 22(6), pages 557-572, August.
  67. 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 halshs-00522503, HAL.
  68. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
  69. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
  70. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Discussion Paper 2003-130, Tilburg University, Center for Economic Research.
  71. Yuan Yuan & Louise Yi Lu & Gaoliang Tian & Yangxin Yu, 2020. "Business Strategy and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 162(2), pages 359-377, March.
  72. O’Connor, Neale G. & Vera-Muñoz, Sandra C. & Chan, Francis, 2011. "Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 246-266.
  73. Chan, K. Hung & Lo, Agnes W. Y., 2004. "The influence of management perception of environmental variables on the choice of international transfer-pricing methods," The International Journal of Accounting, Elsevier, vol. 39(1), pages 93-110.
  74. Nikolaos Theriou & Dimitrios Maditinos & Georgios N. Theriou, 2017. "Management Control Systems and Strategy: A Resource based Perspective. Evidence from Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 10(2), pages 35-47, June.
  75. Peter Kajüter, 2005. "Kostenmanagement in der deutschen Unternehmenspraxis," Schmalenbach Journal of Business Research, Springer, vol. 57(1), pages 79-100, February.
  76. Siddharth Gaurav Majhi & Ambuj Anand & Arindam Mukherjee & Nripendra P. Rana, 2022. "The Optimal Configuration of IT-Enabled Dynamic Capabilities in a firm’s Capabilities Portfolio: a Strategic Alignment Perspective," Information Systems Frontiers, Springer, vol. 24(5), pages 1435-1450, October.
  77. Chen Liu & Dongmin Kong, 2021. "Business strategy and sustainable development: Evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 657-670, January.
  78. Maurice Gosselin & Tania Dubé, 2002. "Influence De La Strategie Sur L'Adoption Des Mesures De Performance En Vigueur Dans Le Systeme De Comptabilite De Gestion," Post-Print halshs-00584469, HAL.
  79. 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.
  80. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
  81. Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
  82. Alexander Mersereau & Nicolas Mottis, 2011. "Corporate social responsibility and management control," Post-Print hal-00661041, HAL.
  83. Littkemann, Jörn, 1997. "Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 436, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  84. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Other publications TiSEM 46a62de7-d051-4620-93bb-3, Tilburg University, School of Economics and Management.
  85. Lee, Chia-Ling & Wang, Wen-Ying, 2020. "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, vol. 50(C).
  86. Aliyu Shehu Usman & Ahmed Sabo & Tariro Masunda, 2019. "The Review of Management Control System, corporate Strategy and Firm Performance," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 1(1), pages 12-19, June.
  87. Ho, Joanna L.Y. & Wu, Anne & Wu, Steve Y.C., 2014. "Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 38-58.
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  89. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
  90. 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.
  91. ibrahim, irma, 2018. "Pendekatan Interaksi Dan Sistem Untuk Riset Kontinjensi Dalam Akuntansi Manajemen," OSF Preprints bv23u, Center for Open Science.
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  93. O'Connor, Neale G. & Luo, Yadong & Lee, Danny K. Y., 2001. "Self-selection, socialization and budget control in the PRC: a study of a U.S.-Sino joint venture and Chinese state-owned enterprise," Journal of Business Research, Elsevier, vol. 52(2), pages 135-148, May.
  94. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
  95. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 115-144, May.
  96. Qingliang Tang & Le Luo, 2014. "Carbon Management Systems and Carbon Mitigation," Australian Accounting Review, CPA Australia, vol. 24(1), pages 84-98, March.
  97. Howard M. Armitage & Dorian Lane & Alan Webb, 2020. "Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 205-240, September.
  98. Deepak K. Datta & Xin Liang & Martina Musteen, 2009. "Strategic Orientation and the Choice of Foreign Market Entry Mode," Management International Review, Springer, vol. 49(3), pages 269-290, June.
  99. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
  100. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
  101. Vincent Chong & Kar Chong, 1997. "Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems," Accounting and Business Research, Taylor & Francis Journals, vol. 27(4), pages 268-276.
  102. Henri Bouquin, 1997. "Management accounting in its social context: Rimailho revisited," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 315-343.
  103. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
  104. Davila, Toni & Foster, George & Li, Mu, 2005. "Designing management control systems in product development: Initial choices and the influence of partners," IESE Research Papers D/598, IESE Business School.
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  106. Shafique-ur Rehman & Rapiah Mohamed & Hazeline Ayoup, 2018. "Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context," Pakistan Journal of Humanities and Social Sciences, International Research Alliance for Sustainable Development (iRASD), vol. 6(3), pages :280-297, September.
  107. Maria Cadiz Dyball & Andy Fengfei Wang, 2017. "The Links Among Characteristics, Controls And Performance Of Inter-Firm Innovation Projects," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 21(06), pages 1-33, August.
  108. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 8(1), pages 5-25, March.
  109. Mirna Indriani & Nadirsyah, 2015. "Interaction Effect Of Budgetary Participation And Management Accounting System On Managerial Performance: Evidence From Indonesia," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(1), pages 1-13.
  110. 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.
  111. Sheng, Yan & Huang, Zhixiong & Liu, Chen & Yang, Zhiqing, 2019. "How does business strategy affect wage premium? Evidence from China," Economic Modelling, Elsevier, vol. 83(C), pages 31-41.
  112. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
  113. Anne Riviere & Marie Boitier, 2011. "Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?," Post-Print hal-00650567, HAL.
  114. Emma Petroulas & David Brown & Heidi Sundin, 2010. "Generational Characteristics and Their Impact on Preference for Management Control Systems," Australian Accounting Review, CPA Australia, vol. 20(3), pages 221-240, September.
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  117. Youssef Erami & Nourreddine Guehair, 2014. "Pourquoi les entreprises françaises adoptent-elles le Balanced Scorecard ? Une étude empirique," Post-Print hal-01899167, HAL.
  118. Sarah A. Hinchliffe, 2019. "A Focus on ‘Control’: Reconciling Contemporary Transaction Cost Economics with Behavioural Contingency Accounting Perspectives," Accounting and Finance Research, Sciedu Press, vol. 8(2), pages 189-189, May.
  119. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
  120. Belete J. Bobe & Ralph Kober, 2020. "Does gender matter? The association between gender and the use of management control systems and performance measures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2063-2098, September.
  121. Rodrigues Quesado, Patrícia & Aibar Guzmán, Beatriz & Lima Rodrigues, Lúcia, 2014. "La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 163-173.
  122. Jan Noeverman & Bas A.S. Koene & Roger Williams, 2005. "Construct measurement of evaluative style: a review and proposal," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 2(1), pages 77-107, April.
  123. Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting‐strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 595-625, June.
  124. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
  125. Janine Maniora, 2018. "Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA," Journal of Business Ethics, Springer, vol. 152(4), pages 931-947, November.
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