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Explaining management control structure variety: a transaction cost economics perspective

Citations

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Cited by:

  1. Damien Bo, 2009. "Inter-Organizational Controls in Public Land Concession Contracts," Working Papers hal-00462488, HAL.
  2. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
  3. Pamela Kent, 2011. "The decision to outsource management advisory services," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(8), pages 672-696, September.
  4. 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.
  5. repec:dau:papers:123456789/3235 is not listed on IDEAS
  6. Chris Hunt & Dunstan, Keitha, 2008. "Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?," Working Paper Series 19100, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
  7. Petri Suomala & Tommi Lahikainen & Jouni Lyly‐Yrjänäinen & Jari Paranko, 2010. "Open book accounting in practice – exploring the faces of openness," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 71-96, April.
  8. 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.
  9. Ramji Balakrishnan & Leslie Eldenburg & Ranjani Krishnan & Naomi Soderstrom, 2010. "The Influence of Institutional Constraints on Outsourcing," Journal of Accounting Research, Wiley Blackwell, vol. 48(4), pages 767-794, September.
  10. Gwenaëlle Nogatchewsky, 2002. "Les Modes De Controle Entre Clients Et Fournisseurs," Post-Print halshs-00584515, HAL.
  11. Bhimani, Alnoor & Lopes, Alexsandro & De Aquino, Andre Carlos Busanelli, 2017. "Measurement costs and control in outsourcing relationships," LSE Research Online Documents on Economics 68615, London School of Economics and Political Science, LSE Library.
  12. 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.
  13. 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.
  14. Hou, Wanrong & Li, Sali & Priem, Richard L., 2013. "How do CEOs matter? The moderating effects of CEO compensation and tenure on equity ownership in international joint ventures," Journal of International Management, Elsevier, vol. 19(2), pages 138-151.
  15. Bernard H.J. Verstegen, 2011. "A socio‐economic view on management control," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 38(2), pages 114-127, January.
  16. repec:vuw:vuwscr:19100 is not listed on IDEAS
  17. Speklé, R.F. & van Elten, H.J. & Kruis, A.M., 2005. "Sourcing of Internal Auditing: An Empirical Study," ERIM Report Series Research in Management ERS-2005-046-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.
  18. Isabelle Gignon-Marconnet & Gwenaëlle Nogatchewsky, 2003. "Management Des Fournisseurs Partenaires : A Quoi Servent Les Accords Inter-Entreprises ? Un Parallele Avec Les Roles Des Budgets," Post-Print halshs-00582780, HAL.
  19. repec:dau:papers:123456789/2507 is not listed on IDEAS
  20. Covaleski, Mark A. & Dirsmith, Mark W. & Samuel, Sajay, 2003. "Changes in the institutional environment and the institutions of governance: extending the contributions of transaction cost economics within the management control literature," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 417-441, July.
  21. Suresh Cuganesan, 2006. "The role of functional specialists in shaping controls within supply networks," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 465-492, July.
  22. Daniela Cristofoli & Angelo Ditillo & Mariannunziata Liguori & Mariafrancesca Sicilia & Ileana Steccolini, 2010. "Do environmental and task characteristics matter in the control of externalized local public services?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 350-372, March.
  23. repec:dau:papers:123456789/2239 is not listed on IDEAS
  24. Albert Plugge & Jacques Brook, 2011. "Examining the Implications of Organizational Structure Changes from a Transaction Cost Perspective: a Longitudinal Study of an Outsourcing Vendor," Working Papers 2011/12, Maastricht School of Management.
  25. 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.
  26. Gwenaëlle Nogatchewsky, 2002. "Les modes de contrôle entre clients et fournisseurs," Post-Print halshs-00143161, HAL.
  27. Richardson, Alan J. & Kilfoyle, Eksa, 2009. "Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 939-956, November.
  28. Omrane, Amina, 2022. "The main determinants and effects of product innovation: An exploratory study on the pastry companies of the region of Sfax (in Tunisia)," Technological Forecasting and Social Change, Elsevier, vol. 185(C).
  29. Gwenaëlle Nogatchewsky, 2002. "Typologie de controle interorganisationnel: le cas de la relation entre un équipementier automobile et ses fournisseurs," Post-Print halshs-00144679, HAL.
  30. Hicham Sebti, 2007. "Le Contrôle Des Activites Externalisees : Le Cas Des Offices Nationaux Marocains," Post-Print halshs-00543110, HAL.
  31. Paauwe, J. & Visser, R. & Williams, A.R.T., 2002. "Web Based Organizing and the Management of Human Resources," ERIM Report Series Research in Management ERS-2002-39-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.
  32. 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.
  33. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
  34. Marginson, David & Ogden, Stuart, 2005. "Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 435-456, July.
  35. Sigismundo Bialoskorski Neto & Marcelo Francini Girão Barroso & Amaury José Rezende, 2012. "Co-operative governance and management control systems: an agency costs theoretical approach," Brazilian Business Review, Fucape Business School, vol. 9(2), pages 68-87, April.
  36. repec:dau:papers:123456789/3069 is not listed on IDEAS
  37. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
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