IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v28y2003i2-3p169-249.html
   My bibliography  Save this article

Mapping management accounting: graphics and guidelines for theory-consistent empirical research

Author

Listed:
  • Luft, Joan
  • Shields, Michael D.

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
  • Handle: RePEc:eee:aosoci:v:28:y:2003:i:2-3:p:169-249
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(02)00026-0
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Williams, John J. & Seaman, Alfred E., 2001. "Predicting change in management accounting systems: national culture and industry effects," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 443-460.
    2. Emsley, David, 2000. "Variance analysis and performance: two empirical studies," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 1-12, January.
    3. Fudenberg, Drew & Levine, David, 1998. "Learning in games," European Economic Review, Elsevier, vol. 42(3-5), pages 631-639, May.
    4. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1991. "Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals," Accounting, Organizations and Society, Elsevier, vol. 16(2), pages 105-120.
    5. Preston, Alistair M. & Chua, Wai-Fong & Neu, Dean, 1997. "The Diagnosis-Related Group-Prospective Payment System and the problem of the government of rationing health care to the elderly," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 147-164, February.
    6. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    7. Miller, P & OLeary, T, 1997. "Capital budgeting practices and complementarity relations in the transition to modern manufacture: A field-based analysis," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 257-271.
    8. Shields, Michael D. & Waller, William S., 1988. "A behavioral study of accounting variables in performance--incentive contracts," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 581-594, October.
    9. Mark Young, S. & Shields, Michael D. & Wolf, Gerrit, 1988. "Manufacturing controls and performance: An experiment," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 607-618, October.
    10. Firth, Michael, 1996. "The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 629-654.
    11. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    12. Rahman, Mawdudur & McCosh, Andrew M., 1976. "The influence of organisational and personal factors on the use of accounting information: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 1(4), pages 339-355, October.
    13. Knights, David & Collinson, David, 1987. "Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 457-477, August.
    14. Jermias, Johnny, 2001. "Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 141-160, March.
    15. Brown, C, 1983. "Effects Of Dynamic Task Environment On The Learning Of Standard Cost Variance Significance," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 413-431.
    16. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
    17. Mia, Lokman, 1989. "The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 347-357, July.
    18. Preston, Alistair, 1986. "Interactions and arrangements in the process of informing," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 521-540, October.
    19. 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.
    20. Eggleton, Irc, 1982. "Intuitive Time-Series Extrapolation," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 68-102.
    21. Rankin, Frederick W. & Sayre, Todd L., 2000. "The effects of performance separability and contract type on agent effort," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 683-695, October.
    22. Brownell, P, 1985. "Budgetary Systems And The Control Of Functionally Differentiated Organizational Activities," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 502-512.
    23. Decoster, Dt & Fertakis, Jp, 1968. "Budget-Induced Pressure And Its Relationship To Supervisory Behavior," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 237-246.
    24. 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.
    25. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    26. Friedman, La & Neumann, Br, 1980. "The Effects Of Opportunity Costs On Project Investment Decisions - A Replication And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 407-419.
    27. Ashton, Rh, 1981. "A Descriptive Study Of Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 42-61.
    28. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    29. Eldenburg, Leslie & Kallapur, Sanjay, 1997. "Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 31-51, May.
    30. Magee, Rp & Dickhaut, Jw, 1978. "Effects Of Compensation Plans On Heuristics In Cost Variance Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 294-314.
    31. Brown, C, 1981. "Human Information-Processing For Decisions To Investigate Cost Variances," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 62-85.
    32. Ghosh, Dipankar, 2000. "Complementary arrangements of organizational factors and outcomes of negotiated transfer price," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 661-682, October.
    33. Armen A. Alchian, 1950. "Uncertainty, Evolution, and Economic Theory," Journal of Political Economy, University of Chicago Press, vol. 58, pages 211-211.
    34. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    35. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    36. Carolyn M. Callahan & E. Ann Gabriel, 1998. "The Differential Impact of Accurate Product Cost Information in Imperfectly Competitive Markets: A Theoretical and Empirical Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 419-455, December.
    37. 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.
    38. Nouri, Hossein, 1994. "Using organizational commitment and job involment to predict budgetary slack: A research note," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 289-295, April.
    39. Dyckman, Thomas R. & Hoskin, Robert E. & Swieringa, Robert J., 1982. "An accounting change and information processing changes," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 1-11, January.
    40. 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.
    41. Dunk, Alan S., 1990. "Budgetary participation, agreement on evaluation criteria and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 15(3), pages 171-178.
    42. Brownell, P & Hirst, M, 1986. "Reliance On Accounting Information, Budgetary Participation, And Task Uncertainty - Tests Of A 3-Way Interaction," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 241-249.
    43. Cherrington, Dj & Cherrington, Jo, 1973. "Appropriate Reinforcement Contingencies In Budgeting Process," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 225-253.
    44. O'Connor, Neale G., 1995. "The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 383-403, July.
    45. Preston, Alistair M., 1992. "The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 63-100, January.
    46. Bizjak, John M. & Brickley, James A. & Coles, Jeffrey L., 1993. "Stock-based incentive compensation and investment behavior," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 349-372, April.
    47. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 193-214, May.
    48. Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 125-135, June.
    49. Scott, Thomas W. & Tiessen, P., 1999. "Performance measurement and managerial teams," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 263-285, April.
    50. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
    51. Miller, Peter & O'Leary, Ted, 1994. "Accounting, "economic citizenship" and the spatial reordering of manufacture," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 15-43, January.
    52. Alison J. Kirby, 1992. "Incentive compensation schemes: Experimental calibration of the rationality hypothesis," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 374-408, March.
    53. Clifton E. Brown & Ira Solomon, 1993. "An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital†Budgeting Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 83-111, September.
    54. Frederickson, JR & Peffer, SA & Pratt, J, 1999. "Performance evaluation judgments: Effects of prior experience under different performance evaluation schemes and feedback frequencies," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 151-165.
    55. Cooper, Jean C. & Selto, Frank H., 1991. "An experimental examination of the effects of SFAS No. 2 on R&D investment decisions," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 227-242.
    56. Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
    57. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    58. San Miguel, Joseph G., 1976. "Human information processing and its relevance to accounting: A laboratory study," Accounting, Organizations and Society, Elsevier, vol. 1(4), pages 357-373, October.
    59. Lambert, Ra & Larcker, Df, 1987. "An Analysis Of The Use Of Accounting And Market Measures Of Performance In Executive-Compensation Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 85-129.
    60. Gordon, Lawrence A. & Smith, Kimberly J., 1992. "Postauditing capital expenditures and firm performance: The role of asymmetric information," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 741-757, November.
    61. Waller, William S., 1988. "Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 87-98, January.
    62. Jones, C. Stuart, 1992. "The attitudes of owner-managers towards accounting control systems following management buyout," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 151-168, February.
    63. Gaver, Jennifer J. & Gaver, Kenneth M., 1993. "Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 125-160, April.
    64. Colbert, Gary J. & Spicer, Barry H., 1995. "A multi-case investigation of a theory of the transfer pricing process," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 423-456, August.
    65. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    66. Iselin, Errol R., 1988. "The effects of information load and information diversity on decision quality in a structured decision task," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 147-164, March.
    67. Brownell, P, 1983. "The Motivational Impact Of Management-By-Exception In A Budgetary Context," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 456-472.
    68. John D. Sterman, 1989. "Modeling Managerial Behavior: Misperceptions of Feedback in a Dynamic Decision Making Experiment," Management Science, INFORMS, vol. 35(3), pages 321-339, March.
    69. Ke, Bin & Petroni, Kathy & Safieddine, Assem, 1999. "Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 185-209, December.
    70. Flesher, Tonya K. & Flesher, Dale L., 1979. "Managerial accounting in an early 19th century German-American religious commune," Accounting, Organizations and Society, Elsevier, vol. 4(4), pages 297-304, October.
    71. Hirst, Mark K. & Lowy, Steven M., 1990. "The linear additive and interactive effects of budgetary goal difficulty and feedback on performance," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 425-436.
    72. Uecker, Wc, 1982. "The Quality Of Group-Performance In Simplified Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 388-402.
    73. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
    74. Drew Fudenberg & David K. Levine, 1998. "The Theory of Learning in Games," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262061945, December.
    75. Ross, Andrew, 1994. "Trust as a moderator of the effect of performance evaluation style on job-related tension: A research note," Accounting, Organizations and Society, Elsevier, vol. 19(7), pages 629-635, October.
    76. Chow, Chee W. & Shields, Michael D. & Chan, Yoke Kai, 1991. "The effects of management controls and national culture on manufacturing performance: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 209-226.
    77. 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.
    78. Jones, C. S., 1985. "An empirical study of the role of management accounting systems following takeover or merger," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 177-200, April.
    79. Baiman, S & Lewis, Bl, 1989. "An Experiment Testing The Behavioral Equivalence Of Strategically Equivalent Employment Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 1-20.
    80. Bushman, Robert M. & Indjejikian, Raffi J. & Smith, Abbie, 1996. "CEO compensation: The role of individual performance evaluation," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 161-193, April.
    81. Hoskin, Re, 1983. "Opportunity Cost And Behavior," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 78-95.
    82. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
    83. Frances, Jennifer & Garnsey, Elizabeth, 1996. "Supermarkets and suppliers in the United Kingdom: System integration, information and control," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 591-610, August.
    84. 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.
    85. Wallace, James S., 1997. "Adopting residual income-based compensation plans: Do you get what you pay for?," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 275-300, December.
    86. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    87. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 291-315, May.
    88. 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.
    89. Brownell, Peter, 1983. "Leadership style, budgetary participation and managerial behavior," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 307-321, October.
    90. Otley, Dt, 1978. "Budget Use And Managerial Performance," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 122-149.
    91. Walsh, Eamonn J. & Stewart, Ross E., 1993. "Accounting and the construction of institutions: The case of a factory," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 783-800.
    92. Bushman, RM & Indjejikian, RJ & Smith, A, 1995. "Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 101-128.
    93. Bougen, Philip D., 1989. "The emergence, roles and consequences of an accounting--industrial relations interaction," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 203-234, April.
    94. Searfoss, D. Gerald, 1976. "Some behavioral aspects of budgeting for control: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 1(4), pages 375-385, October.
    95. Brownell, Peter & Dunk, Alan S., 1991. "Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 693-703.
    96. Ghosh, Dipankar & Lusch, Robert F., 2000. "Outcome effect, controllability and performance evaluation of managers: some field evidence from multi-outlet businesses," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 411-425, May.
    97. Rockness, Howard O. & Shields, Michael D., 1984. "Organizational control systems in research and development," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 165-177, June.
    98. Armstrong, Peter, 1987. "The rise of accounting controls in British capitalist enterprises," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 415-436, August.
    99. Gray, Barbara, 1990. "The enactment of management control systems: A critique of Simons," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 145-148.
    100. Dejong, Douglas V. & Forsythe, Robert & Kim, Jae-Oh & Uecker, Wilfred C., 1989. "A laboratory investigation of alternative transfer pricing mechanisms," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 41-64, January.
    101. Shields, Michael D., 1980. "Some effects on information load on search patterns used to analyze performance reports," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 429-442, October.
    102. Colignon, Richard & Covaleski, Mark, 1988. "An examination of managerial accounting practices as a process of mutual adjustment," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 559-579, October.
    103. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 609-622, August.
    104. Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka, 2000. "The design and effects of control systems: tests of direct- and indirect-effects models," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 185-202, February.
    105. Larcker, David F., 1983. "The association between performance plan adoption and corporate capital investment," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 3-30, April.
    106. Johnson, H. Thomas, 1983. "The search for gain in markets and firms: A review of the historical emergence of management accounting systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 139-146, May.
    107. Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
    108. Cavalluzzo, KS & Ittner, CD & Larcker, DF, 1998. "Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 1-32.
    109. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
    110. Oakes, Leslie. S. & Miranti, Paul. Jr, 1996. "Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 569-586, August.
    111. Scott Keating, A., 1997. "Determinants of divisional performance evaluation practices," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 243-273, December.
    112. Oakes, Leslie S. & Covaleski, Mark A., 1994. "A historical examination of the use of accounting-based incentive plans in the structuring of labor-management relations," Accounting, Organizations and Society, Elsevier, vol. 19(7), pages 579-599, October.
    113. Haka, Susan F., 1987. "Capital budgeting techniques and firm specific contingencies: A correlational analysis," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 31-48, January.
    114. Sloan, Richard G., 1993. "Accounting earnings and top executive compensation," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 55-100, April.
    115. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
    116. Gul, Ferdinand A. & Chia, Yew Ming, 1994. "The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 413-426.
    117. Ogden, S. G., 1995. "Transforming frameworks of accountability: The case of water privatization," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 193-218.
    118. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
    119. Lanen, Wn & Larcker, Df, 1992. "Executive-Compensation Contract Adoption In The Electric Utility Industry," Journal of Accounting Research, Wiley Blackwell, vol. 30(1), pages 70-93.
    120. 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.
    121. Birnberg, Jacob G. & Snodgrass, Coral, 1988. "Culture and control: A field study," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 447-464, August.
    122. Elster,Jon, 1983. "Explaining Technical Change," Cambridge Books, Cambridge University Press, number 9780521270724.
    123. Dunk, Alan S., 1992. "Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 195-203.
    124. Hirst, Mark K. & Yetton, Philip W., 1999. "The effects of budget goals and task interdependence on the level of and variance in performance: a research note," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 205-216, April.
    125. Antle, R & Smith, A, 1986. "An Empirical-Investigation Of The Relative Performance Evaluation Of Corporate-Executives," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 1-39.
    126. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
    127. Mia, Lokman, 1988. "Managerial attitude, motivation and the effectiveness of budget participation," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 465-475, August.
    128. Libby, Theresa, 1999. "The influence of voice and explanation on performance in a participative budgeting setting," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 125-137, April.
    129. Chong, Vincent K., 1996. "Management accounting systems, task uncertainty and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 415-421, July.
    130. Harrell, Adrian & Harrison, Paul, 1994. "An incentive to shirk, privately held information, and managers' project evaluation decisions," Accounting, Organizations and Society, Elsevier, vol. 19(7), pages 569-577, October.
    131. Eger, C & Dickhaut, J, 1982. "An Examination Of The Conservative Information-Processing Bias In An Accounting Framework," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 711-723.
    132. Llewellyn, Sue, 1998. "Boundary work: Costing and caring in the social services," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 23-47, January.
    133. Harrison, Graeme L., 1993. "Reliance on accounting performance measures in superior evaluative style -- The influence of national culture and personality," Accounting, Organizations and Society, Elsevier, vol. 18(4), pages 319-339, May.
    134. Ely, Km, 1991. "Interindustry Differences In The Relation Between Compensation And Firm Performance Variables," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 37-58.
    135. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
    136. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 297-313.
    137. Howard O. Rockness & Michael D. Shields, 1988. "An empirical analysis of the expenditure budget in research and development," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 568-581, March.
    138. Loft, Anne, 1986. "Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914-1925," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 137-169, March.
    139. Ittner, CD & Larcker, DF, 1995. "Total quality management and the choice of information and reward systems," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 1-34.
    140. Berry, A. J. & Capps, T. & Cooper, D. & Ferguson, P. & Hopper, T. & Lowe, E. A., 1985. "Management control in an area of the NCB: Rationales of accounting practices in a public enterprise," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 3-28, January.
    141. 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.
    142. Czarniawska-Joerges, Barbara & Jacobsson, Bengt, 1989. "Budget in a cold climate," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 29-39, January.
    143. Diehl, Ernst & Sterman, John D., 1995. "Effects of Feedback Complexity on Dynamic Decision Making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 62(2), pages 198-215, May.
    144. 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.
    145. Macintosh, N. B. & Daft, R. L., 1987. "Management control systems and departmental interdependencies: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 49-61, January.
    146. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
    147. Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
    148. Harrison, Graeme L., 1992. "The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 1-15, January.
    149. Moon, Philip, 1990. "Some experimental evidence on functional fixation: A research note," Accounting, Organizations and Society, Elsevier, vol. 15(3), pages 193-198.
    150. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    151. Barnes, Paul & Webb, John, 1986. "Management information changes and functional fixation: Some experimental evidence from the public sector," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 1-18, January.
    152. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
    153. Tiller, Mg, 1983. "The Dissonance Model Of Participative Budgeting - An Empirical Exploration," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 581-595.
    154. Mouritsen, Jan, 1999. "The flexible firm: strategies for a subcontractor's management control," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 31-55, January.
    155. Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
    156. Lau, Chong M. & Low, Liang C. & Eggleton, Ian R. C., 1995. "The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 359-381, July.
    157. 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.
    158. Geiger, Dale R. & Ittner, Christopher D., 1996. "The influence of funding source and legislative requirements on government cost accounting practices," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 549-567, August.
    159. Shields, Michael D. & Birnberg, Jacob G. & Frieze, Irene Hanson, 1981. "Attributions, cognitive processes and control systems," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 69-93, January.
    160. Brown, Clifton, 1985. "Causal reasoning in performance assessment: Effects of cause and effect temporal order and covariation," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 255-266, July.
    161. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
    162. Merchant, Kenneth A. & Chow, Chee W. & Wu, Anne, 1995. "Measurement, evaluation and reward of profit center managers: A cross-cultural field study," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 619-638.
    163. John D. Sterman & Nelson P. Repenning & Fred Kofman, 1997. "Unanticipated Side Effects of Successful Quality Programs: Exploring a Paradox of Organizational Improvement," Management Science, INFORMS, vol. 43(4), pages 503-521, April.
    164. Magner, Nace & Welker, Robert B. & Campbell, Terry L., 1995. "The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 611-618.
    165. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.
    166. Nahapiet, Janine, 1988. "The rhetoric and reality of an accounting change: A study of resource allocation," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 333-358, June.
    167. Mahendra Gupta & Ronald R. King, 1997. "An Experimental Investigation of the Effect of Cost Information and Feedback on Product Cost Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 14(1), pages 99-127, March.
    168. Sterman, John D., 1989. "Misperceptions of feedback in dynamic decision making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 43(3), pages 301-335, June.
    169. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
    170. Den Hertog, Friso & Wielinga, Cees, 1992. "Control systems in dissonance: The computer as an ink blot," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 103-127, February.
    171. Brownell, P & Merchant, Ka, 1990. "The Budgetary And Performance Influences Of Product Standardization And Manufacturing Process Automation," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 388-397.
    172. Dunk, Alan S., 1989. "Budget emphasis, budgetary participation and managerial performance: A note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 321-324, July.
    173. MacKenzie, Scott B, 2001. "Opportunities for Improving Consumer Research through Latent Variable Structural Equation Modeling," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 28(1), pages 159-166, June.
    174. Banker, Rajiv D. & Lee, Seok-Young & Potter, Gordon, 1996. "A field study of the impact of a performance-based incentive plan," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 195-226, April.
    175. Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G., 1995. "Business unit innovation and the structure of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 279-313, April.
    176. Uecker, Wc, 1978. "Behavioral Study Of Information-System Choice," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 169-189.
    177. Roberts, John, 1990. "Strategy and accounting in a U.K. conglomerate," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 107-126.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. 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.
    3. 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.
    4. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
    5. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
    6. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.
    7. 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.
    8. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 291-315, May.
    9. 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.
    10. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    11. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    12. 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.
    13. Adrien Bonache & Jonathan Maurice & Karen Moris & Irène Georgescu, 2009. "Enseignements d'une meta-analyse sur le lien participation budgétaire - performance managériale," Post-Print halshs-00460130, HAL.
    14. 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.
    15. 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.
    16. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
    17. 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.
    18. 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.
    19. R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
    20. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:28:y:2003:i:2-3:p:169-249. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.