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Abrahaley Arefaine Beyene

Personal Details

First Name:Abrahaley
Middle Name:Arefaine
Last Name:Beyene
Suffix:
RePEc Short-ID:pbe872
[This author has chosen not to make the email address public]
http://ideas.repec.org/a/eee/aosoci/v31y2006i6p529-558.html

Affiliation

Department of Strategy and Innovation
Questrom School of Business
Boston University

Boston, Massachusetts (United States)
http://www.bu.edu/questrom/faculty-research/departments/strategy-innovation/




RePEc:edi:dsibuus (more details at EDIRC)

Research output

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Jump to: Articles

Articles

  1. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.

    Mentioned in:

    1. How to measure company performance in academic management research
      by Timur_PhD in Business performance management research for high performance organizations on 2010-11-11 20:31:00
    2. How to measure company performance in academic management research
      by Timur_PhD in Business performance management research for high performance organizations on 2010-11-11 20:31:00

Articles

  1. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.

    Cited by:

    1. Franco Visani, 2017. "Applying business analytics for performance measurement and management. The case study of a software company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 89-123.
    2. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.
    3. Utz Schäffer & Matthias D. Mahlendorf & Jochen Rehring, 2014. "Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?," Australian Accounting Review, CPA Australia, vol. 24(1), pages 21-38, March.
    4. Berend van der Kolk & Wesley Kaufmann, 2018. "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 93-113, August.
    5. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G., 2018. "Organizational improvisation and the reduced usefulness of performance measurement BI functionalities," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 1-15.
    6. Elisabeth Albertini, 2019. "The Contribution of Management Control Systems to Environmental Capabilities," Post-Print halshs-02007194, HAL.
    7. Andrea Cardoni & Filippo Zanin & Giulio Corazza & Alessio Paradisi, 2020. "Knowledge Management and Performance Measurement Systems for SMEs’ Economic Sustainability," Sustainability, MDPI, Open Access Journal, vol. 12(7), pages 1-27, March.
    8. 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.
    9. Ingrid Fasshauer, 2011. "Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie," Post-Print hal-00650427, HAL.
    10. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
    11. Bisbe, Josep & Kruis, Anne-Marie & Madini, Paola, 2019. "Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 124-144.
    12. Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
    13. Ouadie El Haouary & Abdelhamid Skouri, 2019. "Relationship between management Control and Organizational learning: An exploratory Study [La relation contrôle de gestion -Apprentissage organisationnel : Une étude exploratoire]," Post-Print hal-02299846, HAL.
    14. David Marginson & Laurie McAulay & Melvin Roush & Tony Van Zijl, 2010. "Performance measures and short‐termism: An exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 40(4), pages 353-370.
    15. Pinheiro de Lima, Edson & Eduardo Gouvêa da Costa, Sérgio & Reis de Faria, Avides, 2009. "Taking operations strategy into practice: Developing a process for defining priorities and performance measures," International Journal of Production Economics, Elsevier, vol. 122(1), pages 403-418, November.
    16. Christopher Williams & Sander Van Triest, 2017. "PRODUCT LAUNCH PERFORMANCE IN HI-TECH SMEs: NEWNESS TO THE FIRM AND THE ROLE OF MANAGEMENT CONTROLS," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 21(03), pages 1-22, April.
    17. Bedford, David S. & Bisbe, Josep & Sweeney, Breda, 2019. "Performance measurement systems as generators of cognitive conflict in ambidextrous firms," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 21-37.
    18. Thomas Guenther, 2013. "Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 269-290, February.
    19. Seiler, A. & Papanagnou, C. & Scarf, P., 2020. "On the relationship between financial performance and position of businesses in supply chain networks," International Journal of Production Economics, Elsevier, vol. 227(C).
    20. Maria J. Sanchez-Exposito & David Naranjo-Gil, 2012. "Honesty and Management Control System Design: An Experimental Study," Working Papers 12.05, Universidad Pablo de Olavide, Department of Financial Economics and Accounting (former Department of Business Administration).
    21. Gomez-Conde, Jacobo & Lopez-Valeiras, Ernesto & Ripoll-Feliú, Vicente M. & Gonzalez-Sanchez, María Beatriz, 2013. "El efecto mediador y moderador de la internacionalización en la relación entre los sistemas de control de gestión y el compromiso con la innovación," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 53-65.
    22. Liv Bente Hannevik Friestad, 2016. "Management control systems and student performance in Norwegian primary education: an exploratory case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 323-350, November.
    23. 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.
    24. Nikolaos Theriou & Vassilis Aggelidis, 2014. "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-38.
    25. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.
    26. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
    27. Maurizio Massaro & Andrea Moro & Ewald Aschauer & Matthias Fink, 2019. "Trust, control and knowledge transfer in small business networks," Review of Managerial Science, Springer, vol. 13(2), pages 267-301, April.
    28. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    29. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
    30. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    31. Jian Xu & Feng Liu & You-hua Chen, 2019. "R&D, Advertising and Firms’ Financial Performance in South Korea: Does Firm Size Matter?," Sustainability, MDPI, Open Access Journal, vol. 11(14), pages 1-16, July.
    32. Kayhan Tajeddini, 2016. "Financial Orientation, Product Innovation and Firm Performance — An Empirical Study in the Japanese SMEs," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-30, June.
    33. Wenyin Yang & Lin Liu & Xiaobao Yu, 2017. "Evaluating the Comprehensive Benefit of Group-Affiliated New Energy Power Generation Enterprises for Sustainability: Based on a Combined Technique of STBI and TOPSIS," Sustainability, MDPI, Open Access Journal, vol. 10(1), pages 1-22, December.
    34. Hofmann, Thorsten, 2011. "Balanced Scorecard: Theoretische Konzeption und Anwendung in der Praxis," Research Papers on Marketing Strategy 4/2011, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.
    35. Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019. "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 251-286, October.
    36. Thomas Schaefer & Thomas Guenther, 2016. "Exploring strategic planning outcomes: the influential role of top versus middle management participation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 205-249, May.
    37. Ferreira, Pedro Gustavo Siqueira & Lima, Edson Pinheiro de & da Costa, Sergio E. Gouvea, 2012. "Perception of virtual team’s performance: A multinational exercise," International Journal of Production Economics, Elsevier, vol. 140(1), pages 416-430.
    38. Lepori, Benedetto & Montauti, Martina, 2020. "Bringing the organization back in: Flexing structural responses to competing logics in budgeting," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    39. Belete J. Bobe & Ralph Kober, 2020. "Does gender matter? The association between gender and the use of management control systems and performance measures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2063-2098, September.
    40. Stavroula Spyropoulou & Constantine S. Katsikeas & Dionysis Skarmeas & Neil A. Morgan, 2018. "Strategic goal accomplishment in export ventures: the role of capabilities, knowledge, and environment," Journal of the Academy of Marketing Science, Springer, vol. 46(1), pages 109-129, January.
    41. Naranjo-Gil, David & Hartmann, Frank, 2007. "Management accounting systems, top management team heterogeneity and strategic change," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 735-756.
    42. Peljhan Darja & Tekavčič Metka, 2008. "The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study," Organizacija, Sciendo, vol. 41(5), pages 174-184, September.
    43. Reinking, Jeff & Arnold, Vicky & Sutton, Steve G., 2020. "Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    44. Grafton, Jennifer & Lillis, Anne M. & Widener, Sally K., 2010. "The role of performance measurement and evaluation in building organizational capabilities and performance," Accounting, Organizations and Society, Elsevier, vol. 35(7), pages 689-706, October.
    45. Laura María Gómez-Ruiz & David Naranjo-Gil & Concepción Álvarez-Dardet Espejo, 2011. "Management Control System Use and Team Commitment," Working Papers 11.02, Universidad Pablo de Olavide, Department of Business Administration.
    46. 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.
    47. 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.
    48. Eleonora Cardillo & Carmela Rizza, 2015. "Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 135-162.
    49. Maurizio Massaro & Filippo Zanin & Roland Bardy, 2014. "Levers of control and knowledge sharing in alliances among Large Firms and Small Firms in the pharmaceutical industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 121-142.
    50. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
    51. Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2015. "Sustainable Innovation, Management Accounting and Control Systems, and International Performance," Sustainability, MDPI, Open Access Journal, vol. 7(3), pages 1-14, March.
    52. 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.
    53. Carl Deschamps, 2019. "Stages of management control in a large public organization: from top to frontline managers," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 153-184, July.
    54. Muhammad Haseeb & Marcin Lis & Ilham Haouas & Leonardus WW Mihardjo, 2019. "The Mediating Role of Business Strategies between Management Control Systems Package and Firms Stability: Evidence from SMEs in Malaysia," Sustainability, MDPI, Open Access Journal, vol. 11(17), pages 1-20, August.
    55. Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018. "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 63-89, March.
    56. Dahnil Anzar Simanjuntak, 2018. "The Role of Feedforward Control System in Improving SMEs\' Performance," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 378-390.
    57. Sibtain Kazmi & SAF Hasnu & Raja Ahmed Jamil, 2015. "Creating a Link between HR Department and Budgeting: What do HR Managers Think?," American Journal of Economics and Business Administration, Science Publications, vol. 7(1), pages 48-59, June.
    58. Christophe Herriau & Lionel Touchais, 2012. "Changement et système de contrôle : une perspective dynamique," Post-Print hal-01737425, HAL.
    59. Meutia Tubagus Ismail & Ahmad Bukhori, 2017. "The Role of Feedback and Feed Forward Control System to Improve Competitive Advantage of SMEs in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 496-506.
    60. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
    61. Müller-Stewens, Benedikt & Widener, Sally K. & Möller, Klaus & Steinmann, Jan-Christoph, 2020. "The role of diagnostic and interactive control uses in innovation," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    62. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    63. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    64. James T. Mackey & F. Johnny Deng, 2016. "Examining the Role of Management Control Systems in the Creation of an Innovative Culture," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-27, June.
    65. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Pedro Araujo-Pinzon, 2019. "Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls," Sustainability, MDPI, Open Access Journal, vol. 11(12), pages 1-26, June.
    66. Ingrid Fasshauer, 2012. "L'Usage Des Outils De Controle A L'Aune De L'Ant," Post-Print hal-00691148, HAL.
    67. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
    68. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    69. Amizawati Mohd Amir, 2011. "The indirect effects of PMS design on Malaysian service firms' characteristics and performance," Asian Review of Accounting, Emerald Group Publishing, vol. 19(1), pages 31-49, May.
    70. David J. Cooper & Mahmoud Ezzamel & Keith Robson, 2019. "The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 451-485, March.
    71. Yaffa Moskovich, 2018. "Belief systems and business strategy in a privatized kibbutz factory," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 5-36, March.
    72. Gérald Naro & Denis Travaillé, 2010. "Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton," Revue Finance Contrôle Stratégie, revues.org, vol. 13(2), pages 33-66., June.
    73. Reinking, Jeff & Arnold, Vicky & Sutton, Steve G., 2020. "Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards?," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
    74. Acquaah, Moses, 2013. "Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 131-146.
    75. Davila, Antonio & Foster, George & Li, Mu, 2009. "Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 322-347, April.
    76. Gómez-Ruiz, Laura & Naranjo-Gil, David, 2016. "El uso interactivo de la información de control y las respuestas emocionales de los empleados," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 102-110.
    77. Adler, Paul S. & Chen, Clara Xiaoling, 2011. "Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 63-85, February.
    78. Nikolaos G. Theriou, 2015. "Strategic Management Process and the Importance of Structured Formality, Financial and Non-Financial Information," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-28.
    79. Claire Dambrin & Hélène Löning, 2008. "R.Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance," Post-Print halshs-00522503, HAL.
    80. 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.
    81. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    82. Steven Toms, 2010. "Value, profit and risk: accounting and the resource-based view of the firm," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(5), pages 647-670, June.
    83. Ana Filipa Roque, 2018. "Control Systems and Strategy: A Literature Review," GATR Journals jmmr201, Global Academy of Training and Research (GATR) Enterprise.
    84. Nikolaos Theriou & Dimitrios Maditinos & Georgios N. Theriou, 2017. "Management Control Systems and Strategy: A Resource based Perspective. Evidence from Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 10(2), pages 35-47, June.
    85. Johansson, Tobias, 2018. "Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 47-62.
    86. 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.
    87. Lee, Jessica & Elbashir, Mohamed Z. & Mahama, Habib & Sutton, Steve G., 2014. "Enablers of top management team support for integrated management control systems innovations," International Journal of Accounting Information Systems, Elsevier, vol. 15(1), pages 1-25.
    88. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
    89. Marko Reimer & Sebastiaan Van Doorn & Mariano L. M. Heyden, 2016. "Managers and management control systems in the strategy process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 121-127, May.
    90. Alvarez, Antonio & Garcia-Cornejo, Beatriz & Perez-Mendez, Jose A. & Roibas, David, 2016. "Diversification in Spanish Dairy Farms: Key Drivers of Performance," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 19(B), pages 1-26, August.
    91. Eva Lövstål & Anne-Marie Jontoft, 2017. "Tensions at the intersection of management control and innovation: a literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 41-79, February.
    92. Dambrin, Claire & Löning, Hélène, 2008. "Uncovering Simons’ structuralism with cognitive theories: Interactive control systems and processes of learning," HEC Research Papers Series 896, HEC Paris.
    93. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
    94. 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).
    95. Millo, Yuval & Barman, Emily & Hall, Matthew, 2016. "Accounting measurement tools and their impact on managerial decision making," economic sociology_the european electronic newsletter, Max Planck Institute for the Study of Societies, vol. 17(2), pages 17-23.
    96. Matthew Hall & Yuval Millo & Emily Barman, 2015. "Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 907-934, November.
    97. Michel Pendaries & Hector Castaneda, 2013. "Comment piloter la performance du transfert de connaissances dans le processus d'innovation des entreprises technologiques," Post-Print hal-01002923, HAL.
    98. Braumann, Evelyn C. & Grabner, Isabella & Posch, Arthur, 2020. "Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    99. Shafique Ur Rehman & Anam Bhatti & Naveed Iqbal Chaudhry, 2019. "Mediating effect of innovative culture and organizational learning between leadership styles at third-order and organizational performance in Malaysian SMEs," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-24, December.
    100. Frow, Natalie & Marginson, David & Ogden, Stuart, 2010. ""Continuous" budgeting: Reconciling budget flexibility with budgetary control," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 444-461, May.
    101. Rehn, Roland, 2013. "Change Controlling: Suggestions for the design of Change Controlling," Journal of Applied Leadership and Management, Hochschule Kempten - University of Applied Sciences, Professional School of Business & Technology, vol. 2, pages 52-71.
    102. Emer Curtis & Breda Sweeney, 2017. "Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 313-343, April.
    103. Schönefeld, Carsten & Möller, Klaus & Engelhardt, Philipp, 2015. "Erfolgstreiber Innovationskennzahlen," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(3), pages 322-350.
    104. 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, October.
    105. Jennifer Kunz, 2009. "Der Einfluss der Balanced Scorecard auf Lernprozesse in Unternehmen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(1), pages 105-128, May.
    106. Raschke, Robyn L., 2010. "Process-based view of agility: The value contribution of IT and the effects on process outcomes," International Journal of Accounting Information Systems, Elsevier, vol. 11(4), pages 297-313.
    107. 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.
    108. 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.
    109. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    110. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: a study of a non-government organization," LSE Research Online Documents on Economics 32980, London School of Economics and Political Science, LSE Library.
    111. Francesco Giacobbe & Zoltan Matolcsy & James Wakefield & Tom Smith, 2016. "An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1041-1070, December.
    112. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
    113. Thomas Borup Kristensen & Henrik Nielsen, 2020. "Configuring a profile-deviation-analysis to statistical test complementarity effects from balanced management control systems in a configurational fit approach," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 439-475, February.
    114. Nicolas Antheaume & Noël Barbu & Marie Catalo, 2011. "Les DSI à la recherche de la valeur entre hiérarchie et marché. Proposition d'un cadre d'analyse pour l'étude du contrôle de gestion dans la fonction SI," Post-Print hal-00645993, HAL.
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