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Citations for "Management control systems and strategy: A critical review"

by Langfield-Smith, Kim

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  1. Gerdin, Jonas & Greve, Jan, 2004. "Forms of contingency fit in management accounting research--a critical review," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 303-326.
  2. Leïla Souissi, 2009. "Processus De Construction Des Indicateurs De Mesure De Performance Dans Un Etablissement De Soins Privé," Post-Print halshs-00460548, HAL.
  3. repec:dau:papers:123456789/10775 is not listed on IDEAS
  4. Ahmed Ali Mohammad, 2016. "Changing role of accounting and its systems: a new vision of accounting as knowledge processing systems," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 8(1), pages 23-38.
  5. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.
  6. Yao-Sheng Liao, 2011. "The effect of human resource management control systems on the relationship between knowledge management strategy and firm performance," International Journal of Manpower, Emerald Group Publishing, vol. 32(5/6), pages 494-511, August.
  7. Kamisah Ismail & Mazni Abdullah & Noor Adwa Sulaiman & Noor Sharoja Sapiei, 2013. "The Use of Business Strategy in Advanced Manufacturing Environment," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(10), pages 2134-2146, October.
  8. Corrado Cuccurullo & Massimo Aria & Fabrizia Sarto, 2016. "Foundations and trends in performance management. A twenty-five years bibliometric analysis in business and public administration domains," Scientometrics, Springer;Akadémiai Kiadó, vol. 108(2), pages 595-611, August.
  9. 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.
  10. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 115-144, May.
  11. Guilding, Chris, 1999. "Competitor-focused accounting: an exploratory note," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 583-595, October.
  12. repec:spr:manrev:v:67:y:2017:i:4:d:10.1007_s11301-017-0132-4 is not listed on IDEAS
  13. 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.
  14. Ingrid Fasshauer, 2011. "Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie," Post-Print hal-00650427, HAL.
  15. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
  16. Adebayo Agbejule & Annukka Jokipii, 2009. "Strategy, control activities, monitoring and effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(4), pages 500-522, July.
  17. Matthew Egan, 2015. "Driving Water Management Change Where Economic Incentive is Limited," Journal of Business Ethics, Springer, vol. 132(1), pages 73-90, November.
  18. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
  19. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
  20. Carlo Bagnoli & Marco Vedovato, 2014. "The impact of knowledge management and strategy configuration coherence on SME performance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 615-647, May.
  21. 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.
  22. 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.
  23. 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.
  24. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
  25. Erik Strauß & Christina Zecher, 2013. "Management control systems: a review," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 233-268, February.
  26. Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.
  27. Jean-Philippe Denis & Frank Tannery, 2002. "L'architecture des systèmes de contrôle de la stratégie dans les groupes," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 69-114, September.
  28. 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.
  29. Jérôme Lartigau & Thierry Nobre, 2011. "Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier : le contrôle intégré de Simons," Post-Print hal-00650543, HAL.
  30. Russ Kershaw & D.K. Malhotra, 2012. "Implementing strategy through performance measurement: an empirical test," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 24-42.
  31. 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.
  32. Adel Elgharbawy & Magdy Abdel-Kader, 2013. "Enterprise governance and value-based management: a theoretical contingency framework," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 99-129, February.
  33. 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.
  34. Paolo Collini & Maria Laura Frigotto, 2013. "Management Control Systems for exploration? A paradox and a challenge for research," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 27-44.
  35. 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.
  36. Utz Schäffer & Michael Zyder, 2007. "Eine Analyse des moderierenden Einflusses der Faktoren Wettbewerbsintensität, Marktdynamik und dezentrale Autonomie auf die erfolgreiche Gestaltung der Budgetierung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 7-33, April.
  37. Habib Affes & Fatma Ayadi, 2014. "The Impact of Contextual Factors on Improving the Relational Intangible Capital Related to the Supply Chain: An Empirical Analysis within the Tunisian Context," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 201-217, April.
  38. Carolyn Stringer, 2007. "Empirical performance management research: observations fromAOS andMAR," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 4(2), pages 92-114, June.
  39. Julien Batac & Olivier De La Villarmois & Christophe Benavent, 2002. "Les Interactions Strategie / Controle : Le Cas D'Une Banque De Detail," Post-Print halshs-00584432, HAL.
  40. Songini, Lucrezia & Gnan, Luca & Malmi, Teemu, 2013. "The role and impact of accounting in family business," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 71-83.
  41. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 8(1), pages 5-25, March.
  42. repec:tei:journl:v:10:y:2017:i:2:p:35-47 is not listed on IDEAS
  43. Hasan Fauzi & Goran Svensson & Azhar Abdul Rahman, 2010. "“Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future," Sustainability, MDPI, Open Access Journal, vol. 2(5), pages 1-16, May.
  44. Fullerton, Rosemary R. & McWatters, Cheryl S., 2002. "The role of performance measures and incentive systems in relation to the degree of JIT implementation," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 711-735, November.
  45. Dyczkowska Joanna & Dyczkowski Tomasz, 2015. "An Influence of Strategic Awareness on Management Control: Evidence from Polish Micro, Small and Medium-sized Enterprises," Management and Business Administration. Central Europe, De Gruyter Open, vol. 23(1), pages 4-32, March.
  46. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 631-656, August.
  47. 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.
  48. Verbeeten, F.H.M., 2005. "New’ Performance Measures: Determinants of Their Use and Their Impact on Performance," ERIM Report Series Research in Management ERS-2005-054-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  49. 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.
  50. repec:dau:papers:123456789/3234 is not listed on IDEAS
  51. van Veen-Dirks, Paula, 2005. "Management control and the production environment: A review," International Journal of Production Economics, Elsevier, vol. 93(1), pages 263-272, January.
  52. Xiaotao Liu & Arnold Wright & Yi-Jing Wu, 2015. "Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing," Journal of Business Ethics, Springer, vol. 129(2), pages 295-310, June.
  53. Cugueró-Escofet, Natalia & Fitó, Àngels & Rosanas, Josep Mª, 2016. "Integrating justice and trust in MCS: How to generate goal congruence and long term fairness coherent with the firm's mission," IESE Research Papers D/1145, IESE Business School.
  54. 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.
  55. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
  56. Mircea Epure, 2016. "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, vol. 46(1), pages 87-107, August.
  57. Maurice Gosselin, 2000. "Influence de la stratégie sur l'adoption et la mise en oeuvre d'une comptabilité par activités," Revue Finance Contrôle Stratégie, revues.org, vol. 3(4), pages 37-56, December.
  58. repec:kap:jmgtgv:v:21:y:2017:i:2:d:10.1007_s10997-016-9349-1 is not listed on IDEAS
  59. 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.
  60. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.
  61. Fleming, Damon M. & Chow, Chee W. & Chen, Gongmeng, 2009. "Strategy, performance-measurement systems, and performance: A study of Chinese firms," The International Journal of Accounting, Elsevier, vol. 44(3), pages 256-278, September.
  62. Dambrin, Claire & Löning, Hélène, 2008. "Uncovering Simons’ structuralism with cognitive theories: Interactive control systems and processes of learning," Les Cahiers de Recherche 896, HEC Paris.
  63. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
  64. Tuan Zainun Tuanmat, 2011. "The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies," Asian Review of Accounting, Emerald Group Publishing, vol. 19(3), pages 208-220, September.
  65. 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.
  66. Sarah Santin & Didier Van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
  67. Jean-François Tremblay, 2012. "Les Indicateurs Non Financiers Dans La Litterature Scientifique Du Controle De Gestion : Un Bilan," Post-Print hal-00690979, HAL.
  68. katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.
  69. van Veen-Dirks, Paula, 2010. "Different uses of performance measures: The evaluation versus reward of production managers," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 141-164, February.
  70. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
  71. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
  72. Sophie Marquet-Pondeville, 2003. "L'impact de la stratégie environnementale, des pressions perçues des " stakeholders " environnementaux et de l'incertitude perçue de l'environnement écologique sur un système de contrôle de ," Post-Print halshs-00582803, HAL.
  73. Lillis, Anne M., 2002. "Managing multiple dimensions of manufacturing performance -- an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 497-529, August.
  74. Julien Batac & Youssef Errami, 2005. "Le rôle du service contrôle de gestion dans l'adaptation stratégique des banques Le cas d'une banque de détail," Post-Print halshs-00581122, HAL.
  75. 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.
  76. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
  77. Bruining, J. & Bonnet, M. & Wright, D.M., 2002. "Management Control Systems and Strategy Change in Buyouts," ERIM Report Series Research in Management ERS-2002-113-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  78. repec:eee:spacre:v:17:y:2014:i:2:p:163-173 is not listed on IDEAS
  79. Enrico Bracci & Laura Maran, 2011. "Performance measurement in the public sector: some theoretical and practical reflections," Working Papers 201121, University of Ferrara, Department of Economics.
  80. Stephen Gates & Pascal Langevin, 2010. "Human capital measures, strategy and performance: HR managers' perceptions," Post-Print hal-00771144, HAL.
  81. Tharusha N. Gooneratne, 2013. "Management control research in the banking sector: A critical review and directions for future research," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(2), pages 144-171, June.
  82. 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.
  83. Hunt, Chris & Bui, Binh & Fowler, Carolyn, 2008. "A Risk-focused Performance Management System Framework for Planning Change in Organisations: New Zealand 'Gentailers' and the ETS," Working Paper Series 4013, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  84. 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.
  85. 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, December.
  86. Ho, Joanna L.Y. & Wu, Anne & Wu, Steve Y.C., 2014. "Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 38-58.
  87. Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting-strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(5), pages 595-625, June.
  88. Aldónio Ferreira, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 920-948, September.
  89. Peljhan Darja & Tekavčič Metka, 2008. "The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study," Organizacija, De Gruyter Open, vol. 41(5), pages 174-184, September.
  90. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
  91. Simon Alcouffe, 2002. "La Diffusion De L'Abc En France : Une Etude Empirique Utilisant La Theorie De La Diffusion Des Innovations," Post-Print halshs-00584420, HAL.
  92. Stephen Gates, 2010. "Human capital measures, strategy, and performance: HR managers' perceptions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(1), pages 111-132, January.
  93. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
  94. Alvesson, Mats & Karreman, Dan, 2004. "Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 423-444.
  95. JORISSEN, Ann & REHEUL, Anne-Mie & LAVEREN, Eddy & MARTENS, Rudy, "undated". "Short-term planning Ssphistication in SMEs: The relationship with strategy and perceived environmental uncertainty," Working Papers 2006022, University of Antwerp, Faculty of Applied Economics.
  96. Popescu Teodora & Achim Ioan Moise & Kadar Manuella, 2014. "Enterprise Transformation Through Supporting Information Systems. The Case Of A Romanian Hotel Chain," Balkan Region Conference on Engineering and Business Education, De Gruyter Open, vol. 1(1), pages 131-136, August.
  97. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany.
  98. Johnson, William H.A., 2011. "Managing university technology development using organizational control theory," Research Policy, Elsevier, vol. 40(6), pages 842-852, July.
  99. Bartłomiej NITA, 2008. "Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(3), pages 6-22.
  100. 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.
  101. 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.
  102. Habib, Ahsan & Hasan, Mostafa Monzur, 2017. "Business strategy, overvalued equities, and stock price crash risk," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 389-405.
  103. Sophie Marquet-Pondeville, 2001. "Le Contrôle De Gestion Environnementale D'Une Entreprise," Post-Print halshs-00584639, HAL.
  104. Aernoudts, R.H.R.M. & De Heer, M.A., 2008. "On the Interplay between Strategy and Management Control Systems," MPRA Paper 9583, University Library of Munich, Germany.
  105. Rebora, Gianfranco & Turri, Matteo, 2013. "The UK and Italian research assessment exercises face to face," Research Policy, Elsevier, vol. 42(9), pages 1657-1666.
  106. 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.
  107. Lionel Touchais, 2006. "Le contrôle de gestion dans une dynamique de changement : Définition d'un cadre d'analyse," Post-Print halshs-00558383, HAL.
  108. 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.
  109. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.
  110. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
  111. Hoque, Zahirul, 2004. "A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance," International Business Review, Elsevier, vol. 13(4), pages 485-502, August.
  112. Chris Hunt & Dunstan, Keitha, 2008. "Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?," Working Paper Series 3999, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  113. Gaia Bassani & Cristiana Cattaneo, 2015. "Performance Management Systems and Strategy: The state of the art in Italian journals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 13-40.
  114. Fullerton, Rosemary R. & Kennedy, Frances A. & Widener, Sally K., 2013. "Management accounting and control practices in a lean manufacturing environment," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 50-71.
  115. Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
  116. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.
  117. Cristiana Parisi, 2013. "The impact of organisational alignment on the effectiveness of firms’ sustainability strategic performance measurement systems: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 71-97, February.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.