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Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework

Author

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  • Tobias Johansson

Abstract

Keywords: Structural equation modeling, Control practice interdependence, Seemingly unrelated regression, Non-recursive path models, Control systems, Management control, Diagnostic control

Suggested Citation

  • Tobias Johansson, 2018. "Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 41(1), pages 47-62, March.
    • Handle: RePEc:eme:jalpps:j.acclit.2018.02.002
    DOI: 10.1016/j.acclit.2018.02.002
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    Citations

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    Cited by:

    1. Nair, Sujay & Abernethy, Margaret A. & Jiang, Yile (Anson) & Lillis, Anne M., 2024. "The interdependence between the choice of fixed-term professional workers and the control environment," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    2. Chih-Hong Huang & Hsin-Hua Tsai & Hung-chen Chen, 2020. "Influence of Weather Factors on Thermal Comfort in Subtropical Urban Environments," Sustainability, MDPI, vol. 12(5), pages 1-23, March.
    3. Jorge Luis García-Alcaraz & Arturo Realyvasquez-Vargas & Pedro García-Alcaraz & Mercedes Pérez de la Parte & Julio Blanco Fernández & Emilio Jiménez Macias, 2019. "Effects of Human Factors and Lean Techniques on Just in Time Benefits," Sustainability, MDPI, vol. 11(7), pages 1-20, March.
    4. Deore, Aishwarrya & Gallani, Susanna & Krishnan, Ranjani, 2023. "The effect of systems of management controls on honesty in managerial reporting," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    5. Johansson-Berg, Tobias & Johed, Gustav & Carrington, Thomas, 2025. "Reprint of: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors," The British Accounting Review, Elsevier, vol. 57(1).
    6. Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert, 2022. "The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 273-334, September.
    7. Gerdin, Jonas & Johansson, Tobias & Wennblom, Gabriella, 2019. "The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective," Accounting, Organizations and Society, Elsevier, vol. 79(C).

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