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A contingency framework for management accounting systems research

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Cited by:

  1. Lucianetti, Lorenzo & Chiappetta Jabbour, Charbel Jose & Gunasekaran, Angappa & Latan, Hengky, 2018. "Contingency factors and complementary effects of adopting advanced manufacturing tools and managerial practices: Effects on organizational measurement systems and firms' performance," International Journal of Production Economics, Elsevier, vol. 200(C), pages 318-328.
  2. Charpentier, Claes, 1998. "Budgetary Participation in a Public Service Organization," SSE/EFI Working Paper Series in Business Administration 3, Stockholm School of Economics.
  3. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
  4. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait & Arkadiusz Babczuk, 2022. "Can the Economic Value Added Be Used as the Universal Financial Metric?," Sustainability, MDPI, vol. 14(5), pages 1-14, March.
  5. 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.
  6. Tuan Zainun Tuanmat & Malcolm Smith, 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 Limited, vol. 19(3), pages 208-220, September.
  7. Pascal Langevin & Thierry Picq, 2000. "Equipes, risque et contrôle," Post-Print halshs-00587471, HAL.
  8. Prem Lal Joshi & Wayne G. Bremser & Ashutosh Deshmukh & Rajesh Kumar, 2011. "Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries," Accounting Perspectives, John Wiley & Sons, vol. 10(1), pages 23-53, March.
  9. 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.
  10. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
  11. John H. Waterhouse, 1988. "Discussion of “An empirical analysis of the expenditure budget in research and development†," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 588-594, March.
  12. Fisher, Cathy, 1996. "The impact of perceived environmental uncertainty and individual differences on management information requirements: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 361-369, May.
  13. Marco Gatti & Maria Serena Chiucchi, 2017. "Context matters - Il ruolo del contesto negli studi di controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 5-10.
  14. 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.
  15. Littkemann, Jörn, 1997. "Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 436, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  16. 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.
  17. Irene M. Gordon & Karel Hrazdil & Johnny Jermias & Xin Li, 2021. "The Effect of Misalignment of CEO Personality and Corporate Governance Structures on Firm Performance," JRFM, MDPI, vol. 14(8), pages 1-20, August.
  18. Reid, Gavin C. & Smith, Julia A., 2009. "A coevolutionary analysis of organisational systems and processes: Quantitative applications to information system dynamics in small entrepreneurial firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 762-781.
  19. Susanne Baumann & Othmar M Lehner & Heimo Losbichler, 2015. "A push-and-pull factor model for environmental management accounting: a contingency perspective," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 5(3), pages 155-177, July.
  20. 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.
  21. Nuswantara Dian Anita & Maulidi Ach & Pujiono, 2017. "The efficacy of control environment as fraud deterrence in local government," Management & Marketing, Sciendo, vol. 12(4), pages 591-613, December.
  22. Anderson, Shannon W. & Lanen, William N., 1999. "Economic transition, strategy and the evolution of management accounting practices: the case of India," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 379-412, July.
  23. Paul M. Collier & Margaret Woods, 2011. "A Comparison of the Local Authority Adoption of Risk Management in England and Australia," Australian Accounting Review, CPA Australia, vol. 21(2), pages 111-123, June.
  24. Francesco Badia & Graziana Galeone & Simona Ranaldo, 2021. "La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali: il caso di un?azienda di trasporto pubblico locale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 57-80.
  25. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
  26. Pascal Langevin & Thierry Picq, 2001. "Controle Des Equipes Virtuelles : Une Revue," Post-Print halshs-00584636, HAL.
  27. 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.
  28. Nava Subramaniam & Neal M. Ashkanasy, 2001. "The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes," Australian Journal of Management, Australian School of Business, vol. 26(1), pages 35-54, June.
  29. Howard O. Rockness & Michael D. Shields, 1988. "An empirical analysis of the expenditure budget in research and development," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 568-581, March.
  30. 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.
  31. Shih-Chu Chou & Ramachandran Natarajan & Kenneth Zheng, 2022. "Conglomerate internal informational advantage and resource allocation efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 717-748, August.
  32. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
  33. 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.
  34. Veronica Allegrini & Fabio Monteduro & Francesco Del Prete, 2022. "Explaining the Use of Performance Information by Public Managers: Do Task-Related Factors Matter?," Public Organization Review, Springer, vol. 22(4), pages 949-965, December.
  35. 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.
  36. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
  37. Michael Bamidele Fakoya & Emmanuel O. Imuezerua, 2021. "Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(2), pages 2243-2260, February.
  38. Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
  39. 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.
  40. 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.
  41. 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.
  42. Samagaio, António & Crespo, Nuno Fernandes & Rodrigues, Ricardo, 2018. "Management control systems in high-tech start-ups: An empirical investigation," Journal of Business Research, Elsevier, vol. 89(C), pages 351-360.
  43. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
  44. Himme, Alexander, 2007. "Eine kritische Analyse bestehender empirischer Arbeiten zum Kostenmanagement," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 618, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  45. Himme, Alexander, 2008. "Erfolgsfaktoren des Kostenmanagements: Ergebnisse einer empirischen Untersuchung," EconStor Preprints 22073, ZBW - Leibniz Information Centre for Economics.
  46. 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.
  47. Joan M. Amat Salas, 1992. "Management accounting systems in Spanish firms," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 1-26.
  48. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.
  49. Markus C. Becker, 2012. "The Emergence of Clan Control in a Science-based Firm: The Case of Carl Zeiss," Chapters, in: Guido Buenstorf (ed.), Evolution, Organization and Economic Behavior, chapter 7, Edward Elgar Publishing.
  50. Artz, Martin & Homburg, Christian & Rajab, Thomas, 2012. "Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 445-460.
  51. 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.
  52. Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
  53. Milena Vainieri & Cristiana Bettelli & Antonella Rosa & Claudio Travaglini, 2014. "Strutture residenziali fra scelte strategiche e sostenibilit? economica. Spunti di riflessioni da evidenze empiriche," MECOSAN, FrancoAngeli Editore, vol. 2014(92), pages 101-118.
  54. Emad Harash & Suhail Nassir Al-Timimi & Fatima Jasem Alsaad & Abdulkhaliq Y. Zaier Al-Badran & Essia Ries Ahmed, 2014. "Contingency Factors and Performance of Research and Development (R&D): The Moderating Effects of Government Policy," Journal of Asian Scientific Research, Asian Economic and Social Society, vol. 4(2), pages 47-58, February.
  55. Ferdinand A. Gul & William Glen & Alan Ruguang Huang, 1993. "The Effects of Environmental Uncertainty, Computer Usage, and Management Accounting Systems on Small Business," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 2(3), pages 251-271, Summer.
  56. 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.
  57. Filippo Zanin & Eugenio Comuzzi, 2016. "Controllo e complessit?. Il ruolo delle forme di rappresentazione per il governo di problemi complessi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 89-114.
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