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Upper echelons theory in management accounting and control research

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  • Martin Hiebl

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Abstract

In recent years, scholars have started to draw on upper echelons theory to analyze the relationship between the characteristics of top managers and management accounting and control systems. This short survey paper aims to give an overview of upper echelons theory and its current applications to management accounting and control research. The paper shows that existing research consistently finds that younger and shorter-tenured CFOs and top managers with business-related backgrounds are associated with more innovative and/or sophisticated management accounting and control systems. In contrast, the (sparse) extant results on CEO characteristics and on characteristics of top management teams are somewhat contradictory. The paper concludes with an outlook on fruitful future research avenues, which include the analysis of additional management accounting and control systems and additional upper echelon characteristics, moderators such as managerial discretion and executive job demands, and the combined effect of upper echelons and management accounting and control systems on organizational performance. Copyright Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • Martin Hiebl, 2014. "Upper echelons theory in management accounting and control research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 223-240, January.
  • Handle: RePEc:spr:metrik:v:24:y:2014:i:3:p:223-240
    DOI: 10.1007/s00187-013-0183-1
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    References listed on IDEAS

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    4. Odysseas Pavlatos, 2012. "The impact of CFOs' characteristics and information technology on cost management systems," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 13(3), pages 242-254, November.
    5. David Naranjo-Gil & Victor Maas & Frank Hartmann, 2009. "How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 667-695.
    6. Naranjo-Gil, David & Hartmann, Frank, 2007. "How CEOs use management information systems for strategy implementation in hospitals," Health Policy, Elsevier, vol. 81(1), pages 29-41, April.
    7. 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.
    8. Lukas Goretzki, 2013. "Management accounting and the construction of the legitimate manager," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 319-344, February.
    9. Larissa Kyj & Robert J. Parker, 2008. "Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 423-442.
    10. Brian M. Lucey & Yulia Plaksina & Michael Dowling, 2013. "CEO social status and acquisitiveness," Qualitative Research in Financial Markets, Emerald Group Publishing, vol. 5(2), pages 161-177, August.
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    Citations

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    Cited by:

    1. 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.
    2. David Naranjo-Gil, 2016. "The Role of Management Control Systems and Top Teams in Implementing Environmental Sustainability Policies," Sustainability, MDPI, Open Access Journal, vol. 8(4), pages 1-12, April.
    3. Stefanie Gschwantner & Martin R. W. Hiebl, 2016. "Management control systems and organizational ambidexterity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 371-404, November.
    4. repec:gam:jsusta:v:8:y:2016:i:4:p:359:d:68076 is not listed on IDEAS
    5. repec:eee:joacli:v:37:y:2016:i:c:p:55-75 is not listed on IDEAS
    6. Dauth, Tobias & Pronobis, Paul & Schmid, Stefan, 2017. "Exploring the link between internationalization of top management and accounting quality: The CFO’s international experience matters," International Business Review, Elsevier, vol. 26(1), pages 71-88.
    7. repec:spr:schmbr:v:18:y:2017:i:2:d:10.1007_s41464-017-0027-x is not listed on IDEAS
    8. Erkki Laitinen, 2014. "The association between CEO work, management accounting information, and financial performance: evidence from Finnish top managers," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 221-257, December.

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