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Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms

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Cited by:

  1. Calvo Giraldo, Omaira, 2018. "La Gestión del Conocimiento en las Organizaciones y las Regiones: Una Revisión de la Literatura," Revista Tendencias, Universidad de Narino, vol. 19(1), pages 140-163, January.
  2. Andrea Cardoni & Filippo Zanin & Giulio Corazza & Alessio Paradisi, 2020. "Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability," Sustainability, MDPI, vol. 12(7), pages 1-27, March.
  3. Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
  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. Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiery, 2021. "Open innovation in managerial innovation: the case of internal audit," Working Papers of BETA 2021-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
  6. 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.
  7. Le Theule, Marie-Astrid & Lupu, Ioana, 2016. "Publishing without editors or authors? Competing logics, circulation, and cultural creation in a publishing firm," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 38(C), pages 14-33.
  8. 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.
  9. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.
  10. Salla Hurnonen & Paavo Ritala & Hanna-Kaisa Ellonen, 2016. "The Role Of Knowledge-Integration Practices In Service Innovation Projects," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 20(01), pages 1-27, January.
  11. 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.
  12. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
  13. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.
  14. 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.
  15. 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.
  16. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
  17. 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.
  18. 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.
  19. 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).
  20. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
  21. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
  22. Sophie Fischer & John Rodwell & Mark Pickering, 2021. "A Configurational Approach to Mergers and Acquisitions," Sustainability, MDPI, vol. 13(3), pages 1-15, January.
  23. 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.
  24. Zhang, Jingwen, 2017. "The adaptation of management control systems to different agents," Other publications TiSEM 647192e2-8d0d-4265-8bc1-d, Tilburg University, School of Economics and Management.
  25. 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.
  26. 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.
  27. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
  28. Zied Louizi & Mohamed Ali Boujelbene, 2016. "L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes," Post-Print hal-02273549, HAL.
  29. Marion Brivot, 2007. "Le Contrôle De L'Utilisation Des Connaissances Organisationnelles Dans Les Firmes De Services Professionnels," Post-Print halshs-00543210, HAL.
  30. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
  31. Alexandra Gerbasi & Dominika Latusek, 2015. "Trust-building in international business ventures," Post-Print hal-01137667, HAL.
  32. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2007. "La Comptabilité De Management Environnementale Ou L'Écocontrôle : Utilité Des Outils De Contrôle De Gestion," Post-Print halshs-00543104, HAL.
  33. 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.
  34. Liao, Chechen & Chuang, Shu-Hui & To, Pui-Lai, 2011. "How knowledge management mediates the relationship between environment and organizational structure," Journal of Business Research, Elsevier, vol. 64(7), pages 728-736, July.
  35. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
  36. Brown, Paul & Ly, Tuan & Pham, Hannah & Sivabalan, Prabhu, 2020. "Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors," The British Accounting Review, Elsevier, vol. 52(2).
  37. Parulian Silaen & Robert Williams, 2009. "Management control systems: a model for R&D units," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(3), pages 262-274, November.
  38. Bedford, David S. & Bisbe, Josep & Sweeney, Breda, 2019. "Performance measurement systems as generators of cognitive conflict in ambidextrous firms," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 21-37.
  39. 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.
  40. 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.
  41. Radtke, Robin R. & Speklé, Roland F. & Widener, Sally K., 2023. "Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?," Accounting, Organizations and Society, Elsevier, vol. 107(C).
  42. 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.
  43. 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.
  44. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
  45. Tiemann, Michael, 2010. "Wissensintensive Berufe: empirische Forschungsarbeit (Vorabdruck)," Wissenschaftliche Diskussionspapiere, Federal Institute for Vocational Education and Training (BIBB), Bonn, volume 114, number 114.
  46. Karl Joachim Breunig & Hanno Roberts, 2017. "Money Talks: Communication Patterns as Knowledge Monetization," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 13(3), pages 71-94.
  47. Maurizio Massaro & Filippo Zanin & Roland Bardy, 2014. "Levers of control and knowledge sharing in alliances among Large Firms and Small Firms in the pharmaceutical industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 121-142.
  48. 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.
  49. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
  50. Matolcsy, Zoltan & Wakefield, James, 2017. "Multinational headquarter control of wholly owned foreign subsidiaries," The British Accounting Review, Elsevier, vol. 49(3), pages 275-293.
  51. Masquefa, Bertrand & Gallhofer, Sonja & Haslam, Jim, 2017. "Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 59-82.
  52. Kevin Baird & Vicki Baard, 2021. "Management controls and team effectiveness: the mediating role of team structural empowerment," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 517-558, December.
  53. Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
  54. 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.
  55. 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.
  56. Grabner, Isabella & Speckbacher, Gerhard, 2016. "The cost of creativity: A control perspective," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 31-42.
  57. 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.
  58. 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.
  59. Marko Reimer & Sebastiaan Van Doorn & Mariano L. M. Heyden, 2016. "Managers and management control systems in the strategy process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 121-127, May.
  60. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
  61. Alexandra Gerbasi & Dominika Latusek, 2015. "Trust-building in international business ventures," Grenoble Ecole de Management (Post-Print) hal-01137667, HAL.
  62. 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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