IDEAS home Printed from https://ideas.repec.org/r/eee/aosoci/v8y1983i2-3p153-169.html
   My bibliography  Save this item

Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. 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.
  2. Ingrid Fasshauer, 2011. "Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie," Post-Print hal-00650427, HAL.
  3. 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.
  4. Domenico Raucci & Manuela Paolini, 2021. "Soddisfazione lavorativa e work engagement nelle budgeting practices delle aziende sanitarie pubbliche. Una verifica empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 13-32.
  5. Dooms, E., 2005. "Control in multidivisional firms : Levels issues and internal differentiation," Other publications TiSEM bc7c1906-d54c-46e5-9d8e-1, Tilburg University, School of Economics and Management.
  6. 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.
  7. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
  8. Rosanas , Josep Mª, 2016. "Budgeting Beyond Budgeting," IESE Research Papers D/1139, IESE Business School.
  9. 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.
  10. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
  11. 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.
  12. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  13. 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.
  14. Stefanie Einhorn & Xaver Heinicke & Thomas W. Guenther, 2021. "Management control packages in family businesses: a configurational approach," Journal of Business Economics, Springer, vol. 91(4), pages 433-478, May.
  15. Devesh Baid, 2017. "A Study of Management Control Systems (MCS) and School Performance," Metamorphosis: A Journal of Management Research, , vol. 16(2), pages 92-106, December.
  16. Gérard Edjiato & David Carassus & Christophe Godowski, 2023. "Caractérisation des formes de contrôle de gestion dans les collectivités locales : le cas des communes béninoises," Post-Print hal-04344240, HAL.
  17. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
  18. Frederik Ahlemann & Sven Dittes & Tim Fillbrunn & Kevin Rehring & Stefan Reining & Nils Urbach, 2023. "Managing In-Company IT Standardization: A Design Theory," Information Systems Frontiers, Springer, vol. 25(3), pages 1161-1178, June.
  19. Christophe Germain, 2005. "La Conception Des Systèmes De Contrôle De Gestion : Les Relations Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00581198, HAL.
  20. 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.
  21. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
  22. Julien Batac & David Carassus, 2004. "Evolution de la norme du contrôle organisationnel : degré d’application au contexte public local," Post-Print hal-03085154, HAL.
  23. Tsamenyi, Mathew & Noormansyah, Irvan & Uddin, Shahzad, 2008. "Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University," Accounting forum, Elsevier, vol. 32(1), pages 62-74.
  24. 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.
  25. Shafique-ur Rehman & Rapiah Mohamed & Hazeline Ayoup, 2019. "The mediating role of organizational capabilities between organizational performance and its determinants," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-23, December.
  26. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
  27. Mohamed Tahrouch & Tayeb OUAZZANI CHAHDI, 2023. "Management Control and Performance in the SME Context: A Literature Review [Contrôle de gestion et performance dans le contexte PME : revue de littérature]," Post-Print hal-04162636, HAL.
  28. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
  29. 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.
  30. 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.
  31. 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.
  32. Tiina Henttu-Aho & Janne J�rvinen, 2013. "A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 765-785, December.
  33. Christophe Germain, 2007. "L'Architecture Des Systemes De Controle De Gestion : Une Analyse Du Rapport Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00534760, HAL.
  34. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
  35. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.
  36. Norio Sawabe, 2015. "Value-driven responsibility accounting - dynamic tensions generated by competing values embedded in the management control system," Discussion papers e-14-020, Graduate School of Economics Project Center, Kyoto University.
  37. Karras, Sotirios (Sam), 2017. "Cogitative Intervention in Modeling Thinking," MPRA Paper 89078, University Library of Munich, Germany, revised 03 Jul 2017.
  38. Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-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.
  39. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
  40. Andrew Goddard, 1997. "Organisational Culture and Budgetary Control in a UK Local Government Organisation," Accounting and Business Research, Taylor & Francis Journals, vol. 27(2), pages 111-123.
  41. Erik Strauß & Christina Zecher, 2013. "Management control systems: a review," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 233-268, February.
  42. Devesh Baid & S. V. D. Nageswara Rao, 2017. "Management Controls of Teachers—Scale Development and Validation," Global Business Review, International Management Institute, vol. 18(3), pages 719-733, June.
  43. 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.
  44. Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-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.
  45. Zbyslaw Dobrowolski & Jozef Ledzianowski & Monika Dobrowolska, 2021. "Towards to Agile Management Control Systems at the University: Preliminary Research," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 1220-1229.
  46. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
  47. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 143-161, December.
  48. Noeverman, J. & Koene, B.A.S., 2010. "Contextual Influences on Evaluative Style and its Effectiveness: Three Avenues for Future Research," ERIM Report Series Research in Management ERS-2010-047-ORG, 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.
  49. 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.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.