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Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation

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Cited by:

  1. 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.
  2. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
  3. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
  4. Alphun Cihan & Turker Nuray & Sainaghi Ruggero, 2023. "The Strategic Performance Measurement System and Organisational Performance Through the Lenses of Contextual Factors: Empirical Evidence from the Hotel Industry," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 13(1), pages 1-13, December.
  5. 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.
  6. 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.
  7. 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.
  8. Jacqueline Christensen & Pamela Kent & Tom Smith, 2016. "The decision to outsource risk management services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 985-1015, December.
  9. Ewer, Sid R., 1996. "Perceptions of reliances placed on data transmission control measures: Global versus domestic-only private network usage," International Business Review, Elsevier, vol. 5(3), pages 267-282, June.
  10. Vipul Chalotra, 2013. "Inventory Management and Small Firms Growth: An Analytical Study in Supply Chain," Vision, , vol. 17(3), pages 213-222, September.
  11. 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.
  12. Teybeh Abbasi Nejad & Mohammad Reza Behbodi & Mohammad Mehdi Ravanfar, 2015. "Analyzing Organizational Structure based on 7s model of McKinsey," 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. 5(5), pages 43-55, May.
  13. Benoit Lavigne, 2002. "Contribution À L'Étude De La Genèse Des Systèmes D'Information Comptable Des Pme : Une Recherche Empirique," Post-Print halshs-00584492, HAL.
  14. Shekerta Aliu, 2023. "Do electric and gas utilities use regulatory information for decision-making and control? An exploratory study from Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 37-64.
  15. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
  16. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2006. "Assessing the Performance of Business Unit Managers," Other publications TiSEM f83d0732-69e7-4b1c-87c2-f, Tilburg University, School of Economics and Management.
  17. Selto, Frank H. & Renner, Celia J. & Young, S. Mark, 1995. "Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 665-684.
  18. Soon-Yau Foong & Neilson Anak Teruki, 2009. "Cost-system functionality and the performance of the Malaysian palm oil industry," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 212-225, September.
  19. 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.
  20. 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.
  21. Thi Tam Le & Thi Mai Anh Nguyen & Thi Thu Hien Phan, 2019. "Environmental Management Accounting and Performance Efficiency in the Vietnamese Construction Material Industry—A Managerial Implication for Sustainable Development," Sustainability, MDPI, vol. 11(19), pages 1-32, September.
  22. Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 45-57, July.
  23. Salman Mahmood & Wen shuhui & Shoaib Aslam & Tanveer Ahmed, 2022. "The Financial Inclusion Development and Its Impacts on Disposable Income," SAGE Open, , vol. 12(2), pages 21582440221, April.
  24. Sasmoko Sasmoko & Leonardus W. Wasono Mihardjo & Firdaus Alamsjah & Elidjen Elidjen & Arun Kumar Tarofder, 2019. "Investigating the Effect of Digital Technologies, Energy Consumption and Climate Change on Customer s Experience: A Study from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 353-362.
  25. Alper Erserim, 2016. "Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society," Accounting and Finance Research, Sciedu Press, vol. 5(2), pages 1-1, May.
  26. Geiger, Dale R. & Ittner, Christopher D., 1996. "The influence of funding source and legislative requirements on government cost accounting practices," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 549-567, August.
  27. Emsley, David, 2000. "Variance analysis and performance: two empirical studies," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 1-12, January.
  28. Antonio Costantini & Filippo Zanin, 2017. "The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 15(4 (Winter), pages 379-398.
  29. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
  30. 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.
  31. Stefanie Einhorn & Xaver Heinicke & Thomas W. Guenther, 2021. "Management control packages in family businesses: a configurational approach," Journal of Business Economics, Springer, vol. 91(4), pages 433-478, May.
  32. 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.
  33. Sophie Marquet-Pondeville, 2001. "Le Contrôle De Gestion Environnementale D'Une Entreprise," Post-Print halshs-00584639, HAL.
  34. MF. Arrozi Adhikara & Maslichah & Nur Diana & M. Basjir, 2022. "Organizational Performance in Environmental Uncertainty on the Indonesian Healthcare Industry: A Path Analysis," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 11, March.
  35. Hoque, Zahirul, 2005. "Linking environmental uncertainty to non-financial performance measures and performance: a research note," The British Accounting Review, Elsevier, vol. 37(4), pages 471-481.
  36. King, Robyn & Clarkson, Peter, 2015. "Management control system design, ownership, and performance in professional service organisations," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 24-39.
  37. Ali Uyar & Cemil Kuzey, 2016. "Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach," Australian Accounting Review, CPA Australia, vol. 26(1), pages 91-106, March.
  38. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
  39. Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
  40. Ax, Christian & Greve, Jan & Nilsson, Ulf, 2008. "The impact of competition and uncertainty on the adoption of target costing," International Journal of Production Economics, Elsevier, vol. 115(1), pages 92-103, September.
  41. Ismail Elnihewi & Rapiah Mohamed, 2015. "Effect of Organisational Structure and Competition on Organisational Performance in Libyan Commercial Banks," Information Management and Business Review, AMH International, vol. 7(6), pages 50-55.
  42. 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.
  43. Adnan Ahmad Olwan & Hani Jaza’a Irtaimeh & Prof. Dr. Musa Al-Lozi, 2019. "Strategic Leadership Competencies and its Relationship on Achieving Organizational Commitment: A Theoretical Study," Journal of Business & Management (COES&RJ-JBM), , vol. 7(1), pages 34-57, January.
  44. Marcela Porporato, 2009. "Timing and drivers of management control systems in joint ventures," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 247-274, October.
  45. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
  46. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
  47. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
  48. 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.
  49. Jan Bouwens & Laurence Van Lent, 2007. "Assessing the Performance of Business Unit Managers," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 667-697, September.
  50. Muh Rays Rays & Titik Aryati Titik, 2022. "Investing the effect of learning organization, organizational culture, company reputation on organizational performance," Technium Social Sciences Journal, Technium Science, vol. 37(1), pages 265-286, November.
  51. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
  52. 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.
  53. Susan Haka & Ranjani Krishnan, 2005. "Budget Type and Performance — The Moderating Effect of Uncertainty," Australian Accounting Review, CPA Australia, vol. 15(35), pages 3-13, March.
  54. Lionel Touchais, 2001. "Le contrôle de gestion en situation d’incertitude : le cas du sport spectacle," Post-Print hal-03125469, HAL.
  55. Tsui, Judy S. L., 2001. "The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers," The International Journal of Accounting, Elsevier, vol. 36(2), pages 125-146, May.
  56. 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.
  57. 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.
  58. 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.
  59. Zied Louizi & Mohamed Ali Boujelbene, 2016. "L'impact des caractéristiques du système d'information comptable et de l'incertitude environnementale sur la performance financière : Cas des PME tunisiennes," Post-Print hal-02273549, HAL.
  60. 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.
  61. 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.
  62. Lee, Chia-Ling & Wang, Wen-Ying, 2020. "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, vol. 50(C).
  63. Reheul, Anne-Mie & Jorissen, Ann, 2010. "Do CEOs Shape Planning, Control and Performance Evaluation Systems in SMEs?," Working Papers 2010/26, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
  64. David Emsley & Barbara Nevicky & Graeme Harrison, 2006. "Effect of cognitive style and professional development on the initiation of radical and non‐radical management accounting innovations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(2), pages 243-264, June.
  65. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
  66. 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.
  67. 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.
  68. R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
  69. Vipul Chalotra, 2016. "Cooperation as an Imperative Link in Upholding Sturdy Business Relations," Global Business Review, International Management Institute, vol. 17(3), pages 712-729, June.
  70. Mostafa Jazayeri & Danture Wickramsinghe & Tharusha Gooneratne, 2011. "Convergence versus divergence of performance measurement systems," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 292-314, August.
  71. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 427-454, March.
  72. Liao, Chechen & Chuang, Shu-Hui & To, Pui-Lai, 2011. "How knowledge management mediates the relationship between environment and organizational structure," Journal of Business Research, Elsevier, vol. 64(7), pages 728-736, July.
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  76. Malmi, Teemu & Bedford, David S. & Brühl, Rolf & Dergård, Johan & Hoozée, Sophie & Janschek, Otto & Willert, Jeanette & Ax, Christian & Bednarek, Piotr & Gosselin, Maurice & Hanzlick, Michael & Israel, 2020. "Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions," Accounting, Organizations and Society, Elsevier, vol. 86(C).
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  78. Rob Kim Marjerison & Jong Min Kim, 2022. "MSE Response during Times of Crisis: The Roles of Budgeting Micro Functions and Guanxi," Sustainability, MDPI, vol. 14(17), pages 1-19, September.
  79. 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.
  80. Vincent Chong & Kar Chong, 1997. "Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems," Accounting and Business Research, Taylor & Francis Journals, vol. 27(4), pages 268-276.
  81. Abdalla Geth Abdussalam, 2017. "Exploring the Relationship between Working Capital Management, Profitability and Capital Structure," GATR Journals afr126, Global Academy of Training and Research (GATR) Enterprise.
  82. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
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  89. Abdel-Maksoud, Ahmed & Dugdale, David & Luther, Robert, 2005. "Non-financial performance measurement in manufacturing companies," The British Accounting Review, Elsevier, vol. 37(3), pages 261-297.
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  91. Moers, F., 2000. "The role of performance measure characteristics in the design of incentive systems: an empirical analysis," Research Memorandum 052, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  92. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2015. "A field study of Value-Based Management sophistication: The role of shareholders," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 65-100.
  93. Jafar Ojra & Abdullah Promise Opute & Mohammad Mobarak Alsolmi, 2021. "Strategic management accounting and performance implications: a literature review and research agenda," Future Business Journal, Springer, vol. 7(1), pages 1-17, December.
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  97. Salman Mahmood & Wen Shuhui & Shoaib Aslam & Tanveer Ahmed, 2023. "Financial Inclusion: Does it matter in Alleviating Poverty in Pakistan," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 169(3), pages 1125-1146, October.
  98. Jahangir Karimi & Toni M. Somers & Yash P. Gupta, 2004. "Impact of Environmental Uncertainty and Task Characteristics on User Satisfaction with Data," Information Systems Research, INFORMS, vol. 15(2), pages 175-193, June.
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  101. Jesús Rafael Fandino Isaza & Silvana Dalmutt Kruger & Antonio Zanin, 2022. "Caracterización en la gestión de innovación de pymes por efecto del Coronavirus: estudio comparativo Colombia y Brasil," Revista Estrategia Organizacional, Universidad Nacional Abierta y a Distancia, vol. 11(1), pages 109-187, March.
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  103. 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.
  104. 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.
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  106. 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.
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  108. Moers F, 2000. "The Role of Performance Measure Characteristics in the Design of Incentive Systems: An Empirical Analysis," Research Memorandum 020, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  109. 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.
  110. Orens, Raf & Reheul, Anne-Mie, 2013. "Do CEO demographics explain cash holdings in SMEs?," European Management Journal, Elsevier, vol. 31(6), pages 549-563.
  111. Ahmed Abdel‐Maksoud & Wagdy Abdallah & Mayada Youssef, 2012. "An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(2), pages 84-97, February.
  112. 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.
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  118. Iacob, Constanta & Taus, Delia, 2014. "Internationally evolution of managerial accounting," MPRA Paper 60262, University Library of Munich, Germany.
  119. 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).
  120. Jean‐François Henri & Steeve Massicotte & Dominique Arbour, 2020. "Exploring the Consequences of Competing Uses of Budgets," Australian Accounting Review, CPA Australia, vol. 30(4), pages 257-268, December.
  121. O'Connor, Neale G. & Chow, Chee W. & Wu, Anne, 2004. "The adoption of "Western" management accounting/controls in China's state-owned enterprises during economic transition," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 349-375.
  122. Adamantia Pateli & Naoum Mylonas & Aggeliki Spyrou, 2020. "Organizational Adoption of Social Media in the Hospitality Industry: An Integrated Approach Based on DIT and TOE Frameworks," Sustainability, MDPI, vol. 12(17), pages 1-20, September.
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