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Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems

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Cited by:

  1. Adrien Bernard Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: Cultural contingencies and endogeneity [Les déterminants de la complexité des systèmes d'information comptables," Post-Print hal-03822778, HAL.
  2. Martin Quinn & Peter Cleary & Catherine Batt & Pall Rikhardsson, 2021. "Accounting and Information Systems in Irish Family SME: Professionalisation Effects," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 454-476, September.
  3. 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.
  4. 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.
  5. 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.
  6. Yaqun Yi & Yi Liu & Hong He & Yuan Li, 2012. "Environment, governance, controls, and radical innovation during institutional transitions," Asia Pacific Journal of Management, Springer, vol. 29(3), pages 689-708, September.
  7. Cheok MUI YEE & Edward WONG SEK KHIN & Kamisah ISMAIL, 2016. "An analysis of budgetary goals impacting organizational performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 551-551, April.
  8. 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.
  9. Adel R. Haedr & Messaoud Mehafdi, 2017. "Accounting for Management Control in Large Libyan Companies," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(3), pages 279-304, July.
  10. 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.
  11. Younes Ben Zaied & Siagh Ahmed Ramzi, 2012. "Les déterminants du succès entrepreneurial ; Une étude empirique de la région de Sfax en Tunisie," Economics Working Paper Archive (University of Rennes 1 & University of Caen) 201235, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
  12. 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.
  13. 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.
  14. Zhu, Qi & Jin, Sisi & Huang, Yuxuan & Yan, Cheng, 2022. "Oil price uncertainty and stock price informativeness: Evidence from listed U.S. companies," Energy Economics, Elsevier, vol. 113(C).
  15. Christophe Germain & Stephen Gates, 2010. "L'engagement des parties prenantes internes dans les démarches de Responsabilité Globale (RG) : l'intégration des indicateurs de RG dans les outils de pilotage du contrôle de gestion," Post-Print hal-00771145, HAL.
  16. Markus Eckey & Utz Schäffer, 2006. "Kontrolle von Mehrheitsbeteiligungen in börsennotierten Management-Holdings," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 17(3), pages 251-280, November.
  17. Hadid, Wael & Hamdan, Mohammed, 2022. "Firm size and cost system sophistication: The role of firm age," The British Accounting Review, Elsevier, vol. 54(2).
  18. 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.
  19. 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.
  20. Huikku, Jari & Karjalainen, Jouko & Seppälä, Tomi, 2018. "The dynamism of pre-decision controls in the appraisal of strategic investments," The British Accounting Review, Elsevier, vol. 50(5), pages 516-538.
  21. Lee, Chia-Ling & Wang, Wen-Ying, 2020. "Strategy, accountants’ activities and new product development performance," Advances in accounting, Elsevier, vol. 50(C).
  22. Zouhour Ben Hamadi & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "Innovations budgétaires en PME : l'influence du secteur d'activité et du profil du dirigeant," Post-Print hal-02010369, HAL.
  23. Franco Cescon & Antonio Costantini & Luca Grassetti, 2019. "Strategic choices and strategic management accounting in large manufacturing firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 605-636, September.
  24. Abdel-Kader, Magdy & Luther, Robert, 2008. "The impact of firm characteristics on management accounting practices: A UK-based empirical analysis," The British Accounting Review, Elsevier, vol. 40(1), pages 2-27.
  25. Rui Pires & Maria-Ceu G. Alves, 2022. "The Impact of Environmental Uncertainty on Accounting Information Relevance and Performance: A Contingency Approach," Economies, MDPI, vol. 10(9), pages 1-15, September.
  26. 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.
  27. 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.
  28. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
  29. Asiaei, Kaveh & Jusoh, Ruzita, 2017. "Using a robust performance measurement system to illuminate intellectual capital," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 1-19.
  30. Zohreh Hajiha, 2011. "Effective Factors on Alignment of Accounting Information Systems in Manufacturing Companies: Evidence from Iran," Information Management and Business Review, AMH International, vol. 3(3), pages 158-170.
  31. Rodrigues Quesado, Patrícia & Aibar Guzmán, Beatriz & Lima Rodrigues, Lúcia, 2014. "La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 163-173.
  32. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
  33. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
  34. 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.
  35. 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.
  36. 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.
  37. Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M., 2003. "Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples," Working Papers of the Department of Economics, University of Girona 7, Department of Economics, University of Girona.
  38. 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.
  39. 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.
  40. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.
  41. Ana Filipa Roque, 2018. "Control Systems and Strategy: A Literature Review," GATR Journals jmmr201, Global Academy of Training and Research (GATR) Enterprise.
  42. Mouhcine Tallaki & Enrico Bracci, 2020. "Risk Perception, Accounting, and Resilience in Public Sector Organizations: A Case Study Analysis," JRFM, MDPI, vol. 14(1), pages 1-13, December.
  43. Adrien Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity [Los factores determinantes de la complejidad de los sistemas de informa," Post-Print halshs-01288141, HAL.
  44. 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.
  45. 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.
  46. Gun Jea Yu & Seung-Yoon Rhee, 2015. "Effect of R&D Collaboration with Research Organizations on Innovation: The Mediation Effect of Environmental Performance," Sustainability, MDPI, vol. 7(9), pages 1-19, August.
  47. Jihene Ghorbel, 2019. "A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 74-103, March.
  48. Sudawan Somjai & Ratchada Fongtanakit & Khomsan Laosillapacharoen, 2020. "Impact of Environmental Commitment, Environmental Management Accounting and Green Innovation on Firm Performance: An Empirical Investigation," International Journal of Energy Economics and Policy, Econjournals, vol. 10(3), pages 204-210.
  49. Jihene Ghorbel, 2016. "The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs," 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. 6(1), pages 61-72, January.
  50. Rui Pires & Maria-Ceu Gaspar Alves & Catarina Fernandes, 2023. "The Usefulness of Accounting Information and Management Accounting Practices under Environmental Uncertainty," JRFM, MDPI, vol. 16(2), pages 1-21, February.
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