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An empirical investigation of the relation between the use of strategic human capital and the design of the management control system

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  • Widener, Sally K.

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  • Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
    • Handle: RePEc:eee:aosoci:v:29:y:2004:i:3-4:p:377-399
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    15. 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.
    16. Lohtia, Ritu & Brooks, Charles M. & Krapfel, Robert E., 1994. "What constitutes a transaction-specific asset? : An examination of the dimensions and types," Journal of Business Research, Elsevier, vol. 30(3), pages 261-270, July.
    17. 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.
    18. 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.
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    20. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
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