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A Conceptual Framework for the Design of Organizational Control Mechanisms

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Cited by:

  1. Rupak Rauniar & Greg Rawski & Donald Hudson, 2017. "Antecedents And Consequences Of Ippd Effectiveness," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 21(07), pages 1-38, October.
  2. Yuri Biondi & Stéphanie Chatelain-Ponroy & Samuel Sponem, 2008. "De la quantification comptable et financière dans le secteur public : promesses et usages de la gestion par les résultats," Post-Print halshs-00437509, HAL.
  3. Philippe Bertheau & Gilles Garel, 2015. "Déterminer la valeur de l’innovation en train de se faire, c’est aussi et déjà innover," Post-Print hal-01187115, HAL.
  4. Wessel, Michael & Thies, Ferdinand & Benlian, Alexander, 2015. "The Effects of Relinquishing Control in Platform Ecosystems: Implications from a Policy Change on Kickstarter," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 75205, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  5. Chris P. Long, 2016. "Mapping the Main Roads to Fairness: Examining the Managerial Context of Fairness Promotion," Journal of Business Ethics, Springer, vol. 137(4), pages 757-783, September.
  6. Karine Gauche & Ariel Eggrickx, 2012. "Pilotage de la recherche à l'université: premiers résultats d'une étude de cas enchâssés," Post-Print hal-00766939, HAL.
  7. Ulrika Badenfelt, 2010. "I trust you, I trust you not: a longitudinal study of control mechanisms in incentive contracts," Construction Management and Economics, Taylor & Francis Journals, vol. 28(3), pages 301-310.
  8. Williams, Christopher & van Triest, Sander, 2009. "The impact of corporate and national cultures on decentralization in multinational corporations," International Business Review, Elsevier, vol. 18(2), pages 156-167, April.
  9. 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.
  10. Henk Ter Bogt, 2001. "Politicians and output-oriented performance evaluation in municipalities," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 621-643.
  11. Onjewu, Adah-Kole Emmanuel & Walton, Nigel & Koliousis, Ioannis, 2023. "Blockchain agency theory," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
  12. Agnes Bäker & Mario Mechtel, 2019. "The Impact Of Peer Presence On Cheating," Economic Inquiry, Western Economic Association International, vol. 57(2), pages 792-812, April.
  13. Luis Silva Domingo, 2009. "Impulsar la innovación en spin-offs a través del control estratégico," Documentos de Investigación 44, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
  14. Danchi Tan & Joseph T. Mahoney, 2007. "The dynamics of Japanese firm growth in U.S. Industries: The Penrose effect," Management International Review, Springer, vol. 47(2), pages 259-279, March.
  15. Sebastian Goebel & Barbara Weißenberger, 2016. "The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(1), pages 69-101, April.
  16. Simona-Alexandra APOSTOL, 2019. "How A Risk Based Internal Auditing Process Raise The Efficiency Of The Organizational Culture Audit Results In Romanian Companies," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 816-826, November.
  17. Sylvie Rascol-Boutard & Pascale Amans, 2009. "Qualite Et Controle Dans Le Secteur Des Services : Le Cas De L'Accompagnement A La Creation D'Entreprises," Post-Print halshs-00459483, HAL.
  18. repec:dau:papers:123456789/10775 is not listed on IDEAS
  19. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Pedro Araujo-Pinzon, 2019. "Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls," Sustainability, MDPI, vol. 11(12), pages 1-26, June.
  20. Paul, Michael & Hennig-Thurau, Thorsten & Groth, Markus, 2015. "Tightening or loosening the “iron cage”? The impact of formal and informal display controls on service customers," Journal of Business Research, Elsevier, vol. 68(5), pages 1062-1073.
  21. Robert MacKenzie, 2002. "The Migration of Bureaucracy: Contracting and the Regulation of Labour in the Telecommunications Industry," Work, Employment & Society, British Sociological Association, vol. 16(4), pages 599-616, December.
  22. Chris P. Long & Richard M. Burton & Laura B. Cardinal, 2002. "Three Controls are Better than One: A Computational Model of Complex Control Systems," Computational and Mathematical Organization Theory, Springer, vol. 8(3), pages 197-220, October.
  23. repec:dau:papers:123456789/2860 is not listed on IDEAS
  24. Pascal Langevin & Thierry Picq, 2001. "Controle Des Equipes Virtuelles : Une Revue," Post-Print halshs-00584636, HAL.
  25. Ingrid Fasshauer, 2018. "Les enjeux du contrôle de l'économie collaborative," Post-Print hal-01907842, HAL.
  26. Laurent Mériade & Benoit Nautré & Corinne Rochette & Damien Talbot, 2017. "Les effets de la Proximité sur l'exécution des politiques publiques : L'exemple d'un Centre de Lutte contre le Cancer (CLCC)," Post-Print hal-02327098, HAL.
  27. Markus Mayer & Markus Voeth, 2022. "Improving negotiation success in B2B sales organizations: is structured negotiation management a success factor?," Journal of Business Economics, Springer, vol. 92(2), pages 163-196, February.
  28. 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.
  29. Collings, David G. & Morley, Michael J. & Gunnigle, Patrick, 2008. "Composing the top management team in the international subsidiary: Qualitative evidence on international staffing in U.S. MNCs in the Republic of Ireland," Journal of World Business, Elsevier, vol. 43(2), pages 197-212, March.
  30. Rachel Levy & Damien Talbot, 2015. "Control by proximity: Evidence from the 'Aerospace Valley' Competitiveness Cluster," Regional Studies, Taylor & Francis Journals, vol. 49(6), pages 955-972, June.
  31. katia Corsi, 2021. "Il lato umano del controllo per fronteggiare la crisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 5-12.
  32. Hugues Poissonnier, 2005. "Proposition d'un cadre d'analyse du contrôle inter-organisationnel fondé sur la chaîne de contrôle : une étude centrée sur la filière THD," Post-Print halshs-00581277, HAL.
  33. Berend van der Kolk & Wesley Kaufmann, 2018. "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 93-113, August.
  34. Colucci, Mariachiara & Montaguti, Elisa & Lago, Umberto, 2008. "Managing brand extension via licensing: An investigation into the high-end fashion industry," International Journal of Research in Marketing, Elsevier, vol. 25(2), pages 129-137.
  35. Cuguero-Escofet, Natalia & Rosanas, Josep M., 2012. "The just design and use of management control systems as requirements for goal congruence," IESE Research Papers D/949, IESE Business School.
  36. Naoki Ando & Dong Kee Rhee & Namgyoo Park, 2008. "Parent country nationals or local nationals for executive positions in foreign affiliates: An empirical study of Japanese affiliates in Korea," Asia Pacific Journal of Management, Springer, vol. 25(1), pages 113-134, January.
  37. Chris P. Long & Sim B. Sitkin & Laura B. Cardinal & Richard M. Burton, 2015. "How controls influence organizational information processing: insights from a computational modeling investigation," Computational and Mathematical Organization Theory, Springer, vol. 21(4), pages 406-436, December.
  38. Dan Li & Manuel Portugal Ferreira, 2008. "Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies," Notas Económicas, Faculty of Economics, University of Coimbra, issue 27, pages 23-38, June.
  39. Mallin, Michael L. & Asree, Susita & Koh, Anthony C. & Hu, Michael Y., 2010. "Antecedents to managerial trust and sales control in Malaysian salesforce," International Business Review, Elsevier, vol. 19(3), pages 292-305, June.
  40. Ranjith Appuhami & Sujatha Perera & Hector Perera, 2011. "Management Controls in Public–Private Partnerships: An Analytical Framework," Australian Accounting Review, CPA Australia, vol. 21(1), pages 64-79, March.
  41. Coelho, Filipe J. & Evanschitzky, Heiner & Sousa, Carlos M.P. & Olya, Hossein & Taheri, Babak, 2021. "Control mechanisms, management orientations, and the creativity of service employees: Symmetric and asymmetric modeling," Journal of Business Research, Elsevier, vol. 132(C), pages 753-764.
  42. Yasheng Chen & Johnny Jermias, 2014. "Business strategy, executive compensation and firm performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(1), pages 113-134, March.
  43. Irène Georgescu, 2012. "Communication de l'information et pressions financière interne: une étude exploratoire dans une organisation professionnelle," Post-Print hal-00690953, HAL.
  44. Hugues Poissonnier & Armelle Godener, 2009. "L'Articulation Controle – Confiance Au Sein Des Projets Portes Par Un Pole De Competitivite," Post-Print halshs-00460138, HAL.
  45. Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
  46. Heidi Sundin & David Brown & James Wakefield & Janet Ranganathan, 2009. "Management Control Systems in a Non-Enterprise Network: The Greenhouse Gas Protocol Initiative," Australian Accounting Review, CPA Australia, vol. 19(2), pages 93-102, June.
  47. Maik Lachmann & Rouven Trapp & Felix Wenger, 2016. "Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 661-686, October.
  48. 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).
  49. Keld Laursen, 2002. "The Importance of Sectoral Differences in the Application of Complementary HRM Practices for Innovation Performance," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 9(1), pages 139-156.
  50. 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.
  51. Henry Sauermann & Wesley M. Cohen, 2008. "What Makes Them Tick? Employee Motives and Firm Innovation," NBER Working Papers 14443, National Bureau of Economic Research, Inc.
  52. Kaouthar Lajili & Joseph T. Mahoney, 2006. "Revisiting agency and transaction costs theory predictions on vertical financial ownership and contracting: electronic integration as an organizational form choice," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 27(7), pages 573-586.
  53. Ingrid Fasshauer, 2011. "Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie," Post-Print hal-00650427, HAL.
  54. Jace Garrett & Rani Hoitash & Douglas F. Prawitt, 2014. "Trust and Financial Reporting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1087-1125, December.
  55. Damien Bo, 2009. "Inter-Organizational Controls in Public Land Concession Contracts," Working Papers hal-00462488, HAL.
  56. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
  57. Weaver, K. Mark & Dickson, Pat H., 1998. "Outcome quality of small- to medium- sized enterprise-based alliances: The role of perceived partner behaviors," Journal of Business Venturing, Elsevier, vol. 13(6), pages 505-522, November.
  58. Andrea Francesconi & Enrico Guarini, 2017. "Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 113-134.
  59. Julien Batac & Olivier de La Villarmois, 2003. "Les Interactions Controle / Apprentissage Organisationnel : Proposition D'Une Grille D'Analyse," Post-Print halshs-00582732, HAL.
  60. Olivier Desplebin & Gulliver Lux, 2018. "The evolution of accounting, control, audit and their practices through the prism of the Blockchain: a prospective reflection [L'évolution de la comptabilité, du contrôle, de l'audit et de leurs mé," Post-Print hal-01907902, HAL.
  61. John W. Boudreau, 2004. "50th Anniversary Article: Organizational Behavior, Strategy, Performance, and Design in Management Science," Management Science, INFORMS, vol. 50(11), pages 1463-1476, November.
  62. repec:dau:papers:123456789/2577 is not listed on IDEAS
  63. Ahlvik, Catarina & Smale, Adam & Sumelius, Jennie, 2016. "Aligning corporate transfer intentions and subsidiary HRM practice implementation in multinational corporations," Journal of World Business, Elsevier, vol. 51(3), pages 343-355.
  64. André Cipriani, 2014. "L'art comme outil de lien social et de management interculturel au sein d'entreprises innovantes ?," Post-Print hal-01164492, HAL.
  65. Olivier de La Villarmois & Hubert Tondeur, 1999. "Une Analyse Des Finalités Des Systèmes De Contrôle," Post-Print halshs-00587790, HAL.
  66. Huo, Baofeng & Fu, Dijia & Zhao, Xiande & Zhu, Jingwen, 2016. "Curbing opportunism in logistics outsourcing relationships: The role of relational norms and contract," International Journal of Production Economics, Elsevier, vol. 182(C), pages 293-303.
  67. Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 109-125.
  68. Stephanie Lu Wang & Dan Li, 2019. "Responding to public disclosure of corporate social irresponsibility in host countries: Information control and ownership control," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(8), pages 1283-1309, October.
  69. Alexandra Rausch & Alexander Brauneis, 2015. "It’s about how the task is set: the inclusion–exclusion effect and accountability in preprocessing management 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. 23(2), pages 313-344, June.
  70. Michael L. Harris & Rosann Webb Collins & Alan R. Hevner, 2009. "Control of Flexible Software Development Under Uncertainty," Information Systems Research, INFORMS, vol. 20(3), pages 400-419, September.
  71. Melissa Mazmanian & Christine M. Beckman, 2018. "“Making” Your Numbers: Engendering Organizational Control Through a Ritual of Quantification," Organization Science, INFORMS, vol. 29(3), pages 357-379, June.
  72. J. Travis Bland & Adam M. Williams, 2019. "Collaborative Ties Within: Public Organizations and the Latent Capacity for Advice Network Formation," Public Organization Review, Springer, vol. 19(3), pages 367-386, September.
  73. Hae-Ok Pyun & Claire Edey Gamassou, 2018. "Looking for Public Administration Theories?," Public Organization Review, Springer, vol. 18(2), pages 245-261, June.
  74. Moeen, Mahka & Somaya, Deepak & Mahoney, Joseph T., 2011. "Supply Portfolio Concentration in Outsourced Knowledge-Based Services," Working Papers 11-0106, University of Illinois at Urbana-Champaign, College of Business.
  75. Howard M. Armitage & Dorian Lane & Alan Webb, 2020. "Budget Development and Use in Small‐ and Medium‐Sized Enterprises: A Field Investigation," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 205-240, September.
  76. Helen Irvine & Hemant Deo, 2006. "The power of the lens: A comparative analysis of two views of the Fiji Development Bank," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 205-227, February.
  77. Cugueró-Escofet, Natalia & Rosanas, Josep Maria, 2013. "Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay With Formal and Informal Elements of Management Control Systems," IESE Research Papers D/1073, IESE Business School.
  78. Pahud de Mortanges, Charles & Vossen, Joost, 1999. "Mechanisms to control the marketing activities of foreign distributors," International Business Review, Elsevier, vol. 8(1), pages 75-97, January.
  79. Raelin, Joseph A., 2011. "The End of Managerial Control?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 36(2), pages 135-160.
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  81. Hakansson, Hakan & Lind, Johnny, 2004. "Accounting and network coordination," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 51-72, January.
  82. Fang, Yiwei & Fiordelisi, Franco & Hasan, Iftekhar & Leung, Woon Sau & Wong, Gabriel, 2023. "Corporate culture and firm value: Evidence from crisis," Journal of Banking & Finance, Elsevier, vol. 146(C).
  83. Wohlgemuth, Veit & Wenzel, Matthias & Berger, Elisabeth S.C. & Eisend, Martin, 2019. "Dynamic capabilities and employee participation: The role of trust and informal control," European Management Journal, Elsevier, vol. 37(6), pages 760-771.
  84. Murante, Anna Maria & Vainieri, Milena & Rojas, Diana & Nuti, Sabina, 2014. "Does feedback influence patient - professional communication? Empirical evidence from Italy," Health Policy, Elsevier, vol. 116(2), pages 273-280.
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  87. Kappen, Philip, 2011. "Competence-creating overlaps and subsidiary technological evolution in the multinational corporation," Research Policy, Elsevier, vol. 40(5), pages 673-686, June.
  88. Ibrahim Bader Alharbi & Rossilah Jamil & Nik Hasnaa Nik Mahmood & Awaluddin Mohamed Shaharoun, 2023. "Transformational Leadership’s Impact on Organizational Innovation: The Mediating Role of Management Control System," Global Business Review, International Management Institute, vol. 24(6), pages 1418-1433, December.
  89. Laura B. Cardinal, 2001. "Technological Innovation in the Pharmaceutical Industry: The Use of Organizational Control in Managing Research and Development," Organization Science, INFORMS, vol. 12(1), pages 19-36, February.
  90. Henry Sauermann & Wesley M. Cohen, 2010. "What Makes Them Tick? Employee Motives and Firm Innovation," Management Science, INFORMS, vol. 56(12), pages 2134-2153, December.
  91. Yu, Chwo-Ming Joseph & Wong, Huang-Che & Chiao, Yu-Ching, 2006. "Local linkages and their effects on headquarters' use of process controls," Journal of Business Research, Elsevier, vol. 59(12), pages 1239-1247, November.
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  119. Luo, Yadong & Wang, Stephanie Lu & Jayaraman, Vaidyanathan & Zheng, Qinqin, 2013. "Governing business process offshoring: Properties, processes, and preferred modes," Journal of World Business, Elsevier, vol. 48(3), pages 407-419.
  120. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
  121. Rouziès, Dominique & Onyemah, Vincent & Panagopoulos, Nikolaos, 2008. "How HRM control affects boundary-spanning employees’ behavioural strategies and satisfaction : The moderating impact of cultural performance orientation," HEC Research Papers Series 895, HEC Paris.
  122. Lumineau, Fabrice & Malhotra, Deepak, 2011. "Shadow of the contract: how contract structure shapes inter-firm dispute resolution," MPRA Paper 38359, University Library of Munich, Germany.
  123. Christopher Williams & Sander Van Triest, 2017. "PRODUCT LAUNCH PERFORMANCE IN HI-TECH SMEs: NEWNESS TO THE FIRM AND THE ROLE OF MANAGEMENT CONTROLS," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 21(03), pages 1-22, April.
  124. Huo, Baofeng & Wang, Zhiqiang & Tian, Yu, 2016. "The impact of justice on collaborative and opportunistic behaviors in supply chain relationships," International Journal of Production Economics, Elsevier, vol. 177(C), pages 12-23.
  125. Frederik Ahlemann & Sven Dittes & Tim Fillbrunn & Kevin Rehring & Stefan Reining & Nils Urbach, 2023. "Managing In-Company IT Standardization: A Design Theory," Information Systems Frontiers, Springer, vol. 25(3), pages 1161-1178, June.
  126. Amrit Tiwana, 2015. "Evolutionary Competition in Platform Ecosystems," Information Systems Research, INFORMS, vol. 26(2), pages 266-281, June.
  127. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
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