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An empirical study on the drivers of management control systems' design in new product development

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Cited by:

  1. 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.
  2. Manuel Medina Elizondo & Francisco Ballina Rios & Jose Daniel Barquero Cabrero & Víctor Manuel Molina Morejón & Liliana Guerrero Ramos, 2011. "Strategic Analysis For Micro, Small And Medium Sized Companies In The Mexican State Of Coahuila, Analisis Estrategico Para El Desarrollo De La Micro, Pequena Y Mediana Empresa En El Estado De Coahuila," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 4(3), pages 1-19.
  3. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
  4. 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.
  5. 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.
  6. Chris Akroyd & William Maguire, 2011. "The roles of management control in a product development setting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 212-237, August.
  7. Olivier Saulpic & Jean-Pierre Ponssard, 2008. "Les systèmes de pilotage : une relecture critique inspirée des travaux de Simons," Post-Print halshs-00525975, HAL.
  8. 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.
  9. Rong-Ruey Duh & Kuo-Tay Chen & Ruey-Ching Lin & Li-Chun Kuo, 2014. "Do internal controls improve operating efficiency of universities?," Annals of Operations Research, Springer, vol. 221(1), pages 173-195, October.
  10. repec:dau:papers:123456789/3143 is not listed on IDEAS
  11. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.
  12. Anne Lillis, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 239-246, October.
  13. Yaqun Yi & Yi Liu & Hong He & Yuan Li, 2012. "Environment, governance, controls, and radical innovation during institutional transitions," Asia Pacific Journal of Management, Springer, vol. 29(3), pages 689-708, September.
  14. Tarek Chanegrih, 2007. "Les changements en contrôle de gestion : une étude empirique," Post-Print halshs-00543241, HAL.
  15. Rúben Silva Barros & Ana Maria Dias Simões da Costa Ferreira, 2023. "Management control systems and innovation: a case study grounded in institutional theory," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 109-133, March.
  16. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
  17. Ieda Margarete Oro & Carlos Eduardo Facin Lavarda, 2017. "Interaction Between Strategy and Organizational Performance: The Influence of Family Management," Brazilian Business Review, Fucape Business School, vol. 14(5), pages 493-509, September.
  18. 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.
  19. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2020. "Servitization strategy as a roadmap for the accounting machine," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 587-622, September.
  20. Franco Cescon & Andrea Garlatti, 2020. "Costing to support strategies for product development. An empirical study of large international companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 127-149.
  21. Gabriela Menet & Marek Szarucki, 2020. "Impact of Value Co-Creation on International Customer Satisfaction in the Airsoft Industry: Does Country of Origin Matter?," JRFM, MDPI, vol. 13(10), pages 1-23, September.
  22. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2018. "Constructing servitization strategies. Accounting information in supporting NPD processes," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 53-81.
  23. 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.
  24. 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.
  25. Marc Orlitzky, 2011. "Institutionalized dualism: statistical significance testing as myth and ceremony," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 47-77, September.
  26. Lino Cinquini & Cristina Campanale & Alessandro Marelli & Sara Giovanna Mauro & Andrea Tenucci, 2020. "La misurazione di costi e performance nei La misurazione di costi e performance nei modelli di business orientati ai servizi: una ricerca esplorativa modelli di business orientati ai servizi: una rice," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 59-85.
  27. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
  28. 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.
  29. Antonio Leotta, 2015. "Capitalizing and controlling development projects as joint translations. The mediating role of the information technology," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 101-134.
  30. 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.
  31. Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski, 2016. "Towards Integrated Reporting: Analysis Of Information Published On The Companies’ Websites That Could Be Part Of The Integrated Reporting," Journal Articles, Center For Economic Analyses, pages 73-89, December.
  32. Nathalie Greenan & Silvia Napolitano, 2021. "Why Do Employees Participate in Innovation? Skills and Organisational Design Issues and the Ongoing Technological Transformation," Working Papers halshs-03270141, HAL.
  33. Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
  34. 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).
  35. Ax, Christian & Greve, Jan & Nilsson, Ulf, 2008. "The impact of competition and uncertainty on the adoption of target costing," International Journal of Production Economics, Elsevier, vol. 115(1), pages 92-103, September.
  36. Cuguero-Escofet, Natalia & Rosanas, Josep M., 2012. "The just design and use of management control systems as requirements for goal congruence," IESE Research Papers D/949, IESE Business School.
  37. David J. Cooper & Mahmoud Ezzamel & Keith Robson, 2019. "The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 451-485, March.
  38. Tsai, Ming-Hsiu & Chang, Jung-Hsin & Lin, Yuan-Sheng & Cheng, Kuo-Chih, 2020. "The Impact of Product innovation on Performance: The Influence of Uncertainty and Managerial Accounting Information Systems," MPRA Paper 102898, University Library of Munich, Germany.
  39. Gan, Huiqi & Park, Myung S. & Suh, SangHyun, 2020. "Non-financial performance measures, CEO compensation, and firms’ future value," Journal of Business Research, Elsevier, vol. 110(C), pages 213-227.
  40. Riccardo Giannetti & Lino Cinquini & Mario Rapaccini, 2021. "La valutazione degli investimenti in industria 4.0: oltre l?old wine in new bottles," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 65-90.
  41. Emmi Tervala & Teemu Laine & Tuomas Korhonen & Petri Suomala, 2017. "The role of financial control in new product development: empirical insights into project managers’ experiences," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 81-106, February.
  42. Benedikt Müller-Stewens & Klaus Möller, 2017. "Performance in new product development: a comprehensive framework, current trends, and research directions," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 157-201, May.
  43. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
  44. 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.
  45. 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.
  46. 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.
  47. Markus Kreutzer & Laura B. Cardinal & Jorge Walter & Christoph Lechner, 2016. "Formal and Informal Control as Complement or Substitute? The Role of the Task Environment," Strategy Science, INFORMS, vol. 1(4), pages 235-255, December.
  48. 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.
  49. Andersson, Ulf & Björkman, Ingmar & Forsgren, Mats, 2005. "Managing subsidiary knowledge creation: The effect of control mechanisms on subsidiary local embeddedness," International Business Review, Elsevier, vol. 14(5), pages 521-538, October.
  50. Gopalakrishnan, Mohan & Libby, Theresa & Samuels, Janet A. & Swenson, Dan, 2015. "The effect of cost goal specificity and new product development process on cost reduction performance," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 1-11.
  51. Eva Lövstål & Anne-Marie Jontoft, 2017. "Tensions at the intersection of management control and innovation: a literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 41-79, February.
  52. 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.
  53. 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.
  54. Dekker, Henri & Smidt, Peter, 2003. "A survey of the adoption and use of target costing in Dutch firms," International Journal of Production Economics, Elsevier, vol. 84(3), pages 293-305, June.
  55. Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2006. "Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective," Working Papers hal-00243033, HAL.
  56. Marc Janka & Xaver Heinicke & Thomas W. Guenther, 2020. "Beyond the “good” and “evil” of stability values in organizational culture for managerial innovation: the crucial role of management controls," Review of Managerial Science, Springer, vol. 14(6), pages 1363-1404, December.
  57. Lee, Chia-Ling & Wang, Wen-Ying, 2020. "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, vol. 50(C).
  58. Stefan Hofmann & Andreas Wald & Ronald Gleich, 2012. "Determinants and effects of the diagnostic and interactive use of control systems: an empirical analysis on the use of budgets," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 153-182, December.
  59. Buyukozkan, G.Gulcin & Feyzioglu, Orhan, 2004. "A fuzzy-logic-based decision-making approach for new product development," International Journal of Production Economics, Elsevier, vol. 90(1), pages 27-45, July.
  60. François Meyssonnier, 2015. "Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups," Working Papers hal-01147206, HAL.
  61. Dekker, H. & Smidt, P., 2001. "The adoption and use of target costing in Dutch listed firms," Serie Research Memoranda 010a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
  62. Stefan Linder, 2016. "Fostering strategic renewal: monetary incentives, merit-based promotions, and engagement in autonomous strategic action," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 251-280, May.
  63. Vogel, Wolfgang & Lasch, Rainer, 2015. "Approach for Complexity Management in Variant-rich Product Development," Chapters from the Proceedings of the Hamburg International Conference of Logistics (HICL), in: Blecker, Thorsten & Kersten, Wolfgang & Ringle, Christian M. (ed.), Operational Excellence in Logistics and Supply Chains: Optimization Methods, Data-driven Approaches and Security Insights. Proceedings of the Hamburg , volume 22, pages 97-140, Hamburg University of Technology (TUHH), Institute of Business Logistics and General Management.
  64. 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.
  65. Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
  66. 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.
  67. 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.
  68. Charles Kabwigiri & Didier van Caillie, 2007. "Le Design Des Systèmes De Contrôle De Gestion Adoptés Au Sein Des Spinoffs Académiques De Haute Technologie : Le Rôle De L'Incertitude Perçue Par Les Managers," Post-Print halshs-00543204, HAL.
  69. Robert Isaac & Irene Herremans & Theresa Kline, 2010. "Intellectual Capital Management Enablers: A Structural Equation Modeling Analysis," Journal of Business Ethics, Springer, vol. 93(3), pages 373-391, May.
  70. Angèle Renaud, 2013. "Configurations of the Interactive Use of Environmental Management Control [Les configurations de contrôle interactif dans le domaine environnemental]," Post-Print halshs-01178070, HAL.
  71. Songini, Lucrezia & Gnan, Luca & Malmi, Teemu, 2013. "The role and impact of accounting in family business," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 71-83.
  72. Anna Arcari & Anna Pistoni & Enrico Moretto & Paolo Ossola & Daniele Tonini, 2016. "How Italian companies are monitoring innovation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 143-165.
  73. Sandeep Vij & Harpreet Singh Bedi, 2016. "Effect Of Organisational And Environmental Factors On Innovativeness And Business Performance Relationship," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 20(03), pages 1-28, April.
  74. Christian Jung-Gehling & Erik Strauss, 2018. "A Contemporary Concept of Organizational Control: Its Dependence on Shared Values and Impact on Motivation," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 70(4), pages 341-374, November.
  75. Asiaei, Kaveh & Jusoh, Ruzita, 2017. "Using a robust performance measurement system to illuminate intellectual capital," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 1-19.
  76. Tarek Chanegrih, 2008. "Les changements dans les outils de contrôle de gestion : une analyse comparative," Post-Print halshs-00522461, HAL.
  77. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
  78. 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.
  79. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
  80. 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.
  81. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
  82. 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.
  83. Liew, Angela, 2019. "Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency," International Journal of Accounting Information Systems, Elsevier, vol. 33(C), pages 16-31.
  84. Cuguero, Natalia & Rosanas, Josep M., 2011. "The next generation of management control systems: Justice and fairness as antecedents for goal congruence," IESE Research Papers D/917, IESE Business School.
  85. Hans Löfsten, 2016. "Industrialization of hybrid electric vehicle technology: identifying critical resource dimensions," The Journal of Technology Transfer, Springer, vol. 41(2), pages 349-367, April.
  86. VG Sridharan & Michelle M. S. Phang, 2014. "Dependent on one but vulnerable to another: opportunism threats and control solutions for customization providers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 591-624, June.
  87. Cristiana Parisi, 2013. "The impact of organisational alignment on the effectiveness of firms’ sustainability strategic performance measurement systems: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 71-97, February.
  88. Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M., 2003. "Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples," Working Papers of the Department of Economics, University of Girona 7, Department of Economics, University of Girona.
  89. 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.
  90. repec:wsi:acsxxx:v:21:y:2019:i:08:n:s1363919619500117 is not listed on IDEAS
  91. Sebastian Janssen & Klaus Moeller & Marten Schlaefke, 2011. "Using performance measures conceptually in innovation control," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 107-128, September.
  92. Liew, Angela, 2015. "The use of technology-structured management controls: changes in senior management’s decision-making behaviours," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 37-64.
  93. 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.
  94. 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.
  95. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
  96. Grabner, Isabella & Speckbacher, Gerhard, 2016. "The cost of creativity: A control perspective," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 31-42.
  97. Edelcio Koitiro Nisiyama & José Carlos Tiomatsu Oyadomari & Chen Yen-Tsang & Andson Braga de Aguiar, 2016. "The Use of Management Control Systems and Operations Management Techniques," Brazilian Business Review, Fucape Business School, vol. 13(2), pages 56-81, March.
  98. Dan Weiss & Haim Falk & Uri Ben Zion, 2013. "Earnings Variability and Disclosure of R&D: Evidence from Press Releases," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 837-865, September.
  99. Brattström, Anna & Löfsten, Hans & Richtnér, Anders, 2012. "Creativity, trust and systematic processes in product development," Research Policy, Elsevier, vol. 41(4), pages 743-755.
  100. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2019. "Traditional management accounting tools in SMEs? network. Do they foster partner dialogue and business innovation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 35-50.
  101. Margaret A. Abernethy & Henri C. Dekker & Axel K‐D. Schulz, 2015. "Are Employee Selection and Incentive Contracts Complements or Substitutes?," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 633-668, September.
  102. Sarah Santin & Didier van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
  103. Pasi Aaltola, 2019. "Strategic thinking and accounting: potentials and pitfalls from a managerial perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 323-351, October.
  104. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
  105. Schönefeld, Carsten & Möller, Klaus & Engelhardt, Philipp, 2015. "Erfolgstreiber Innovationskennzahlen," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(3), pages 322-350.
  106. McKelvie, Alexander & Brattström, Anna & Wennberg, Karl, 2013. "The Relationship Between Innovation and New Firm Growth," Ratio Working Papers 206, The Ratio Institute.
  107. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
  108. Emad Harash & Suhail Nassir Al-Timimi & Fatima Jasem Alsaad & Abdulkhaliq Y. Zaier Al-Badran & Essia Ries Ahmed, 2014. "Contingency Factors and Performance of Research and Development (R&D): The Moderating Effects of Government Policy," Journal of Asian Scientific Research, Asian Economic and Social Society, vol. 4(2), pages 47-58, February.
  109. Sandstrom, Jaana & Toivanen, Jouko, 2002. "The problem of managing product development engineers: Can the balanced scorecard be an answer?," International Journal of Production Economics, Elsevier, vol. 78(1), pages 79-90, July.
  110. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
  111. 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.
  112. Daniel Ruiz-Palomo & Julio Diéguez-Soto & Antonio Duréndez & José António C. Santos, 2019. "Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation," Sustainability, MDPI, vol. 11(14), pages 1-22, July.
  113. Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
  114. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
  115. Filippo Zanin & Eugenio Comuzzi, 2016. "Controllo e complessit?. Il ruolo delle forme di rappresentazione per il governo di problemi complessi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 89-114.
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