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The impact of manufacturing flexibility on management control system design

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  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. Bustinza, O.F. & Arias-Aranda, D. & Gutierrez-Gutierrez, L., 2010. "Outsourcing, competitive capabilities and performance: an empirical study in service firms," International Journal of Production Economics, Elsevier, vol. 126(2), pages 276-288, August.
  3. 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.
  4. Rowe, Casey & Birnberg, Jacob G. & Shields, Michael D., 2008. "Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 164-198.
  5. Ahamed Al-dmour & Khaled Mofawiz Al-Fawaz & Rand Al-dmour & Nurah Musa Allozi, 2017. "Accounting Information System and Its Role on Business Performance: A Theoretical Study," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(4), pages 79-87, August.
  6. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
  7. Kourtit, K. & Waal, A. de & Nijkamp, P., 2009. "Strategic Performance Management and Creative Industry," Serie Research Memoranda 0020, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
  8. V. Decoene & W. Bruggeman, 2003. "Strategic alignment of manufacturing processes in a Balanced Scorecard-based compensation plan: a theory illustration case," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 03/200, Ghent University, Faculty of Economics and Business Administration.
  9. 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.
  10. 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.
  11. Lillis, Anne M., 2002. "Managing multiple dimensions of manufacturing performance -- an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 497-529, August.
  12. Tharusha N. Gooneratne & Zahirul Hoque, 2013. "Management control research in the banking sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(2), pages 144-171, June.
  13. Kalagnanam, Suresh S. & Lindsay, R. Murray, 1999. "The use of organic models of control in JIT firms: generalising Woodward's findings to modern manufacturing practices," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 1-30, January.
  14. 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.
  15. Andreas Hoffjan & Rouven Trapp & Christoph Endenich & Thomas Boucoiran, 2012. "International budgeting—challenges for German-French companies," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 5-25, September.
  16. Chow, Chee W. & Harrison, Graeme L. & McKinnon, Jill L. & Wu, Anne, 1999. "Cultural influences on informal information sharing in Chinese and Anglo-American organizations: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 561-582, October.
  17. Chen, Chee-Cheng, 2008. "An objective-oriented and product-line-based manufacturing performance measurement," International Journal of Production Economics, Elsevier, vol. 112(1), pages 380-390, March.
  18. Banu Dincer & Caner Dincer, 2016. "Literature Review on the Use of Technology and Information Systems in SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 678-684, December.
  19. 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.
  20. Pascale Amans & Agnes Mazars & Fabienne Villesèque-Dubus, 2013. "Techniques de gestion et organisations du spectacle vivant : quels dispositifs de soutien et quelles interactions pour l'innovation artistique ?," Post-Print hal-01002362, HAL.
  21. Van Veen-Dirks, P.M.G., 1998. "Implications of the New Manufacturing Environment for Management Control System Design," Research Memorandum 759, Tilburg University, School of Economics and Management.
  22. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
  23. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
  24. 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.
  25. 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.
  26. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
  27. Marius Deac & Radu Danciu, 2010. "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(3), pages 30-35, September.
  28. 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.
  29. Arnold, Vicky & Benford, Tanya & Canada, Joseph & Sutton, Steve G., 2011. "The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance," International Journal of Accounting Information Systems, Elsevier, vol. 12(3), pages 171-188.
  30. Baines, Annette & Langfield-Smith, Kim, 2003. "Antecedents to management accounting change: a structural equation approach," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 675-698.
  31. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
  32. Yudhi Herliansyah, 2018. "Change of Management Accounting Practices," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 3-13.
  33. 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.
  34. 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.
  35. Emer Curtis & Breda Sweeney, 2017. "Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 313-343, April.
  36. Lovett, Steven Russell & Pérez-Nordtvedt, Liliana & Rasheed, Abdul A., 2009. "Parental control: A study of U.S. subsidiaries in Mexico," International Business Review, Elsevier, vol. 18(5), pages 481-493, October.
  37. Hélène Bergeron, 2000. "Les indicateurs de performance en contexte PME, quel modèle appliquer?," Post-Print halshs-00587425, HAL.
  38. PrzemysEaw Niewiadomski & Bogdan Nogalski, 2021. "Quality costs in the companyb," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 51(3), pages 87-105, September.
  39. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
  40. 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.
  41. Deac Marius & Danciu Radu, 2010. "Is There Any Room To Improve The Use Of Accounting Information?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 503-508, July.
  42. Lukas D. Schuchardt & Andreas Hoffjan & Hendrik Finger, 2015. "Strategisches Regulierungsmanagement in der anreizregulierten Netzwirtschaft," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 70-101, February.
  43. Arnold, Vicky & Benford, Tanya & Canada, Joseph & Sutton, Steve G., 2015. "Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 1-16.
  44. repec:ers:journl:v:vi:y:2018:i:4:p:3-13 is not listed on IDEAS
  45. Kamilah Ahmad, 2017. "The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 342-353.
  46. 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.
  47. Gomez-Conde, Jacobo & Lopez-Valeiras, Ernesto & Ripoll-Feliú, Vicente M. & Gonzalez-Sanchez, María Beatriz, 2013. "El efecto mediador y moderador de la internacionalización en la relación entre los sistemas de control de gestión y el compromiso con la innovación," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 53-65.
  48. Nikolaos Theriou & Vassilis Aggelidis, 2014. "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-38.
  49. Katia Dangereux & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "FROM DIVERSITY OF SMEs’ CHARACTERISTICS TO DIVERSITY OF THEIR MANAGEMENT CONTROL SYSTEM : THE CASE OF AN ELABORATE PURCHASE DASHBOARD [De La Diversite Des Caracteristiques Des Pme A La Diversite De," Post-Print hal-01899657, HAL.
  50. Abdel-Maksoud, Ahmed & Dugdale, David & Luther, Robert, 2005. "Non-financial performance measurement in manufacturing companies," The British Accounting Review, Elsevier, vol. 37(3), pages 261-297.
  51. Fullerton, Rosemary R. & McWatters, Cheryl S., 2002. "The role of performance measures and incentive systems in relation to the degree of JIT implementation," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 711-735, November.
  52. Michael Brandau & Christoph Endenich & Andreas Hoffjan & Florian Müller, 2014. "Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 242-268, May.
  53. Abernethy, M. & Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2001. "Decentralization, Interdependence and Performance Measurement System Design : Sequences and Priorities," Other publications TiSEM 0f4bc851-e3d0-4322-a5d5-0, Tilburg University, School of Economics and Management.
  54. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 488-516.
  55. Gerdin, Jonas & Greve, Jan, 2008. "The appropriateness of statistical methods for testing contingency hypotheses in management accounting research," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 995-1009.
  56. 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.
  57. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
  58. 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.
  59. Buhovac, Adriana Rejc & Groff, Maja Zaman, 2012. "Contemporary performance measurement systems in central and eastern Europe: a synthesis of the empirical literature," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 17(1), pages 68-103.
  60. Arnold, Markus & Artz, Martin, 2019. "The use of a single budget or separate budgets for planning and performance evaluation," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 50-67.
  61. Hoque, Zahirul, 2004. "A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance," International Business Review, Elsevier, vol. 13(4), pages 485-502, August.
  62. Florence Gangloff, 2009. "Le Nouveau Management Public Et La Bureaucratie Professionnelle," Post-Print halshs-00460638, HAL.
  63. 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.
  64. Van Veen-Dirks, P.M.G., 1998. "Implications of the New Manufacturing Environment for Management Control System Design," Other publications TiSEM fd65b0ea-0cdd-4ad6-80e4-e, Tilburg University, School of Economics and Management.
  65. Won Park & Chung-gyu Byun, 2022. "Effect of Managerial Compensation and Ability on the Relationship between Business Strategy and Firm Value: For Small and Medium-Sized Enterprises (SMEs)," Sustainability, MDPI, vol. 14(8), pages 1-32, April.
  66. Davila, Antonio & Foster, George & Li, Mu, 2009. "Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 322-347, April.
  67. Saravanamuthu, Kala & Tinker, Tony, 2003. "Politics of managing: the dialectic of control," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 37-64, January.
  68. Adler, Paul S. & Chen, Clara Xiaoling, 2011. "Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 63-85, February.
  69. 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 University Rotterdam.
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  71. Aimé Togodo Azon & Didier van Caillie & François Pichault, 2011. "Les déterminants du design des systèmes de contrôle de gestion dans les collectivités locales de l'Afrique au Sud du Sahara: une analyse empirique contingente des collectivités locales béninoises," Post-Print hal-00650586, HAL.
  72. Ahmed Abubakar & Haim Hilman & Narentheren Kaliappen, 2018. "New Tools for Measuring Global Academic Performance," SAGE Open, , vol. 8(3), pages 21582440187, July.
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