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The consequences of customization on management accounting system design

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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. Adebayo Agbejule, 2005. "The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 295-305.
  3. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
  4. 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.
  5. 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.
  6. Siti Zaleha Abdul Rasid & Abdul Rahim Abdul Rahman & Wan Khairuzzaman Wan Ismail, 2011. "Management accounting and risk management in Malaysian financial institutions: An exploratory study," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 566-585, July.
  7. Liem Tan Vo & Nhi Van Vo & Toan Ngoc Pham & Nguyen Ngoc Hien, 2023. "The Impact of Historical Performance and Managerial Risk-taking Propensity on the Behavior of Choosing Prospector Strategy and Using Strategic Management Accounting Information in Viet Nam Manufacture," SAGE Open, , vol. 13(4), pages 21582440231, December.
  8. David Naranjo-Gil, 2016. "The Role of Management Control Systems and Top Teams in Implementing Environmental Sustainability Policies," Sustainability, MDPI, vol. 8(4), pages 1-12, April.
  9. Mu-Jung Huang & Kuo-Chih Cheng & Shao-Hsi Chung & Huo-Ming Wang & Kuo-Hua Wang, 2021. "Budget Participation Capacity Configuration (BPCC), Budgeting Participation Requirement and Product Innovation Performance," Sustainability, MDPI, vol. 13(10), pages 1-12, May.
  10. 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.
  11. Banu Dincer & Caner Dincer, 2016. "Literature Review on the Use of Technology and Information Systems in SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 678-684, December.
  12. Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski, 2016. "Towards Integrated Reporting: Analysis Of Information Published On The Companies’ Websites That Could Be Part Of The Integrated Reporting," Journal Articles, Center For Economic Analyses, pages 73-89, December.
  13. 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.
  14. 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).
  15. Thomas Gackstatter & Benedikt Müller-Stewens & Klaus Möller, 2019. "Effective accounting processes: the role of formal and informal controls," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 131-152, July.
  16. Nurisyal Muhamad & Sofiah Md Auzair & Amizawati Mohd Amir & Md Daud Ismail, 2016. "Measuring Sustainability Performance Measurement System," EuroEconomica, Danubius University of Galati, issue 3(12), pages 182-199, JUNE.
  17. Rogério Joao Lunkes & David Naranjo-Gil & Ernesto Lopez-Valeiras, 2018. "Management Control Systems and Clinical Experience of Managers in Public Hospitals," IJERPH, MDPI, vol. 15(4), pages 1-9, April.
  18. Klaus Möller & Flavia Schmid & Theresa Maria Seehofer & Philipp Wenig, 2022. "How the Design of an Organizational Context Helps to Attain Contextual Ambidexterity," Schmalenbach Journal of Business Research, Springer, vol. 74(4), pages 603-629, December.
  19. Tsai, Ming-Hsiu & Chang, Jung-Hsin & Lin, Yuan-Sheng & Cheng, Kuo-Chih, 2020. "The Impact of Product innovation on Performance: The Influence of Uncertainty and Managerial Accounting Information Systems," MPRA Paper 102898, University Library of Munich, Germany.
  20. Juan M. Ramon-Jeronimo & M. Concepcion Alvarez-Dardet Espejo & David Naranjo-Gil, 2008. "Effects of management control systems on commitment in inter-organizational relationships," Working Papers 08.03, Universidad Pablo de Olavide, Department of Business Administration.
  21. Marius Deac & Radu Danciu, 2010. "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(3), pages 30-35, September.
  22. 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.
  23. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.
  24. Arnold, Vicky & Benford, Tanya & Canada, Joseph & Sutton, Steve G., 2011. "The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance," International Journal of Accounting Information Systems, Elsevier, vol. 12(3), pages 171-188.
  25. Luis Jesús Córdova-Aguirre & Juan Manuel Ramón-Jerónimo, 2021. "Exploring the Inclusion of Sustainability into Strategy and Management Control Systems in Peruvian Manufacturing Enterprises," Sustainability, MDPI, vol. 13(9), pages 1-17, May.
  26. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
  27. Günther, Finn & Möller, Klaus & Wenig, Philipp, 2015. "Erfolgswirkung einer proaktiven Unternehmensstrategie zur Integration natürlicher Ressourcen," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(1), pages 25-53.
  28. Velez, Maria L. & Sanchez, Jose M. & Florez, Raquel & Alvarez-Dardet, Concha, 2015. "How control system information characteristics affect exporter–intermediary relationship quality," International Business Review, Elsevier, vol. 24(5), pages 812-824.
  29. Feras Izzat Oqlah Kasasbeh, 2017. "Impact of Corporate Governance on the Effectiveness of Accounting Information System in Jordanian Industrial Companies," International Business Research, Canadian Center of Science and Education, vol. 10(10), pages 1-9, October.
  30. PrzemysEaw Niewiadomski & Bogdan Nogalski, 2021. "Quality costs in the companyb," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 51(3), pages 87-105, September.
  31. Stephan Leitner, 2014. "A simulation analysis of interactions among intended biases in costing systems and their effects on the accuracy of decision-influencing information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 22(1), pages 113-138, March.
  32. 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.
  33. Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani, 2016. "The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators," The British Accounting Review, Elsevier, vol. 48(2), pages 169-184.
  34. Deac Marius & Danciu Radu, 2010. "Is There Any Room To Improve The Use Of Accounting Information?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 503-508, July.
  35. Laurence Van Lent, 2007. "Endogeneity in Management Accounting Research: A Comment," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 197-205.
  36. Kleinaltenkamp, Michael & Minculescu, Ioana & Raithel, Sascha, 2017. "Customization of B2B Services: Measurement and Impact on Firm Performance," SMR - Journal of Service Management Research, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 1(1), pages 39-56.
  37. Arnold, Vicky & Benford, Tanya & Canada, Joseph & Sutton, Steve G., 2015. "Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 1-16.
  38. Otniel Safkaur & Yohanis Sagrim, 2019. "Impact of Human Resources Development on Organizational Financial Performance and Its Impact on Good Government Governance," International Journal of Economics and Financial Issues, Econjournals, vol. 9(5), pages 29-37.
  39. 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.
  40. 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.
  41. Teerooven Soobaroyen & Bhagtaraj Poorundersing, 2008. "The effectiveness of management accounting systems: Evidence from functional managers in a developing country," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(2), pages 187-219, January.
  42. van Lent, L.A.G.M., 2007. "Endogeneity in management accounting research : A comment," Other publications TiSEM 8bcd5bc8-5fdd-4aa4-9b3f-8, Tilburg University, School of Economics and Management.
  43. Mirna Indriani & Nadirsyah, 2015. "Interaction Effect Of Budgetary Participation And Management Accounting System On Managerial Performance: Evidence From Indonesia," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(1), pages 1-13.
  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. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
  46. Abernethy, M. & Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2001. "Decentralization, Interdependence and Performance Measurement System Design : Sequences and Priorities," Other publications TiSEM 0f4bc851-e3d0-4322-a5d5-0, Tilburg University, School of Economics and Management.
  47. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
  48. Reyes, Pedro M. & Li, Suhong & Visich, John K., 2012. "Accessing antecedents and outcomes of RFID implementation in health care," International Journal of Production Economics, Elsevier, vol. 136(1), pages 137-150.
  49. Mohammad Husam Odeh, 2019. "Factors Affecting the Adoption of Financial Information Systems Based on UTAUT Model," 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. 9(2), pages 108-116, April.
  50. Bedford, David & Bisbe, Josep & Sweeney, Breda, 2022. "Enhancing external knowledge search: The influence of performance measurement system design on the absorptive capacity of top management teams," Technovation, Elsevier, vol. 118(C).
  51. Heggen, Campbell, 2019. "The role of value systems in translating environmental planning into performance," The British Accounting Review, Elsevier, vol. 51(2), pages 130-147.
  52. Gerdin, Jonas & Greve, Jan, 2008. "The appropriateness of statistical methods for testing contingency hypotheses in management accounting research," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 995-1009.
  53. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
  54. 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.
  55. Beata Zyznarska-Dworczak, 2018. "The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(5), pages 1-21, May.
  56. VG Sridharan & Michelle M. S. Phang, 2014. "Dependent on one but vulnerable to another: opportunism threats and control solutions for customization providers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 591-624, June.
  57. Paolo Perego & Frank Hartmann, 2009. "Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 397-428, December.
  58. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
  59. Amizawati Mohd Amir, 2011. "The indirect effects of PMS design on Malaysian service firms' characteristics and performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(1), pages 31-49, May.
  60. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
  61. L. C. Hunter & Elizabeth Webster & Anne Wyatt, 2005. "Measuring Intangible Investment," Melbourne Institute Working Paper Series wp2005n15, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  62. Frezatti, Fabio & Aguiar, Andson B. & Guerreiro, Reinaldo & Gouvea, Maria A., 2011. "Does management accounting play role in planning process?," Journal of Business Research, Elsevier, vol. 64(3), pages 242-249, March.
  63. Massimo Sargiacomo, 2018. "Accounting, the ‘Art of Interessment’ and the ‘Good Spokesperson’: innovation in action in luxury high fashion (1959–1979)," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 85-127, May.
  64. Henri, Jean-François & Wouters, Marc, 2020. "Interdependence of management control practices for product innovation: The influence of environmental unpredictability," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  65. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
  66. Jean‐François Henri & Marc Journeault, 2018. "Antecedents and Consequences of Eco‐Control Deployment: Evidence from Canadian Manufacturing Firms," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 253-273, June.
  67. Ana Filipa Roque, 2018. "Control Systems and Strategy: A Literature Review," GATR Journals jmmr201, Global Academy of Training and Research (GATR) Enterprise.
  68. 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.
  69. Irene Eleonora Lisi, 2018. "Determinants and Performance Effects of Social Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 152(1), pages 225-251, September.
  70. 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.
  71. Abernethy, M. & Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2001. "Decentralization, Interdependence and Performance Measurement System Design : Sequences and Priorities," Discussion Paper 2001-28, Tilburg University, Center for Economic Research.
  72. Rogério João Lunkes & Fabricia Silva da Rosa & Pamela Lattanzi, 2020. "The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-Financial Performances in Restaurants," Sustainability, MDPI, vol. 12(15), pages 1-14, August.
  73. Fábio Frezatti & Emanuel Junqueira & Diógenes de Souza Bido & Artur Roberto do Nascimento & Tânia Regina Sordi Relvas, 2012. "Antecedents for defining management control system design: empirical evidence from Brazilian firms," Brazilian Business Review, Fucape Business School, vol. 9(1), pages 125-145, January.
  74. Abdel-Maksoud, A. & Cerbioni, F. & Ricceri, F. & Velayutham, S., 2010. "Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms," The British Accounting Review, Elsevier, vol. 42(1), pages 36-55.
  75. Nurisyal Muhamad & Sofiah Md Auzair & Amizawati Mohd Amir & Md Daud Ismail, 2016. "Measuring Sustainability Performance Measurement System," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 12(3), pages 182-199, JUNE.
  76. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
  77. Marc Journeault, 2010. "The Influence Of Eco-Control On Environmental And Economic Performance: A Natural Resourcebased Approach," Post-Print hal-00481559, HAL.
  78. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Maria Angeles Ramon-Jeronimo, 2017. "Understanding the Generation of Value along Supply Chains: Balancing Control Information and Relational Governance Mechanisms in Downstream and Upstream Relationships," Sustainability, MDPI, vol. 9(8), pages 1-31, August.
  79. Juan García-Álvarez de Perea & Carolina Ramírez-García & Aida Del Cubo-Molina, 2019. "Internationalization Business Models and Patterns of SMEs and MNEs: A Qualitative Multi-Case Study in the Agrifood Sector," Sustainability, MDPI, vol. 11(10), pages 1-26, May.
  80. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
  81. Andrew Goddard & Alexa Simm, 2017. "Management accounting, performance measurement and strategy in English local authorities," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 261-268, June.
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