메뉴 건너뛰기




Volumn 25, Issue 4-5, 2000, Pages 383-409

An empirical study on the drivers of management control systems' design in new product development

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0034179289     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(99)00034-3     Document Type: Article
Times cited : (394)

References (82)
  • 1
    • 0031116572 scopus 로고    scopus 로고
    • Management control systems in research and development organizations: The role of accounting, behavior and personnel controls
    • Abernethy, M. A., & Brownell, P. (1997). Management control systems in research and development organizations: the role of accounting, behavior and personnel controls. Accounting, Organizations and Society, 22, 233-248.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 233-248
    • Abernethy, M.A.1    Brownell, P.2
  • 2
    • 0000209526 scopus 로고
    • Budget use, task uncertainty, system goal orientation and subunit performance: A test of the "fit" hypothesis in not-for-profit hospitals
    • Abernethy, M. A., & Stoelwinder, J. U. (1991). Budget use, task uncertainty, system goal orientation and subunit performance: a test of the "fit" hypothesis in not-for-profit hospitals. Accounting, Organizations and Society, 16, 105-120.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 105-120
    • Abernethy, M.A.1    Stoelwinder, J.U.2
  • 8
    • 0001306044 scopus 로고
    • Conflicting roles in budgeting for operations
    • Barrett, M. E., & Fraser, L. B. (1977). Conflicting roles in budgeting for operations. Harvard Business Review, 55, 137-145.
    • (1977) Harvard Business Review , vol.55 , pp. 137-145
    • Barrett, M.E.1    Fraser, L.B.2
  • 9
    • 84982403094 scopus 로고
    • Discussion of an empirical analysis of the expenditure budget in research and development
    • Birnberg, J. G. (1988). Discussion of an empirical analysis of the expenditure budget in research and development. Contemporary Accounting Research, 4, 582-587.
    • (1988) Contemporary Accounting Research , vol.4 , pp. 582-587
    • Birnberg, J.G.1
  • 10
    • 21844481155 scopus 로고
    • Product development: Past research, present findings, and future directions
    • Brown, S. L., & Eisenhardt, K. M. (1995). Product development: past research, present findings, and future directions. Academy of Management Review, 20, 343-378.
    • (1995) Academy of Management Review , vol.20 , pp. 343-378
    • Brown, S.L.1    Eisenhardt, K.M.2
  • 11
    • 0001604423 scopus 로고
    • Budgetary systems and the control of functionally differentiated organizational activities
    • Brownell, P. (1985). Budgetary systems and the control of functionally differentiated organizational activities. Journal of Accounting Research, 23, 502-512.
    • (1985) Journal of Accounting Research , vol.23 , pp. 502-512
    • Brownell, P.1
  • 12
    • 0000930681 scopus 로고
    • Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation
    • Brownell, P., & Dunk, A. S. (1991). Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation. Accounting, Organizations and Society, 16, 693-703.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 693-703
    • Brownell, P.1    Dunk, A.S.2
  • 14
    • 0002514409 scopus 로고
    • Performance evaluation and managers' descriptions of tasks and activities
    • In W. J. Bruns, Boston, MA: Harvard Business School Press
    • Bruns, W. J., & McKinnon, S. (1992). Performance evaluation and managers' descriptions of tasks and activities. In W. J. Bruns, Performance measurement, evaluation, and incentives (pp. 17-36). Boston, MA: Harvard Business School Press.
    • (1992) Performance Measurement, Evaluation, and Incentives , pp. 17-36
    • Bruns, W.J.1    McKinnon, S.2
  • 15
    • 0001920340 scopus 로고
    • The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems
    • Chenhall, R. H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. The Accounting Review, 61, 58-75.
    • (1986) The Accounting Review , vol.61 , pp. 58-75
    • Chenhall, R.H.1    Morris, D.2
  • 16
    • 0000061037 scopus 로고    scopus 로고
    • The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach
    • Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23, 243-264.
    • (1998) Accounting, Organizations and Society , vol.23 , pp. 243-264
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 20
    • 0031993519 scopus 로고    scopus 로고
    • Benchmarking new product performance: Results of the best practices study
    • Cooper, R. G. (1998). Benchmarking new product performance: results of the best practices study. European Management Journal, 16, 1-17.
    • (1998) European Management Journal , vol.16 , pp. 1-17
    • Cooper, R.G.1
  • 21
    • 33845945922 scopus 로고
    • Coefficient alpha and internal structure of tests
    • Cronbach, L. J. (1951). Coefficient alpha and internal structure of tests. Psychometrika, 16, 297-334.
    • (1951) Psychometrika , vol.16 , pp. 297-334
    • Cronbach, L.J.1
  • 23
    • 44949269179 scopus 로고
    • Strategy, organization and control: Some possibilities for accounting research
    • Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society, 15, 3-24.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 3-24
    • Dent, J.F.1
  • 24
    • 0002545868 scopus 로고
    • Mail and other self-administered questionnaires
    • In P. H. Rossi, J. D. Wright, & A. B. Anderson, London: Academic Press, Inc.
    • Dillman, D. A. (1983). Mail and other self-administered questionnaires. In P. H. Rossi, J. D. Wright, & A. B. Anderson, Handbook of survey research. London: Academic Press, Inc.
    • (1983) Handbook of Survey Research
    • Dillman, D.A.1
  • 25
    • 0001903758 scopus 로고
    • Understanding new markets for new products
    • Dougerthy, D. (1990). Understanding new markets for new products. Strategic Management Journal, 11, 59-78.
    • (1990) Strategic Management Journal , vol.11 , pp. 59-78
    • Dougerthy, D.1
  • 27
    • 0038257091 scopus 로고
    • Accelerating adaptive processes: Product innovation in the global computer industry
    • Eisenhardt, K. M., & Tabrizi, B. N. (1995). Accelerating adaptive processes: product innovation in the global computer industry. Administrative Science Quarterly, 40, 84-110.
    • (1995) Administrative Science Quarterly , vol.40 , pp. 84-110
    • Eisenhardt, K.M.1    Tabrizi, B.N.2
  • 28
    • 19744363109 scopus 로고
    • Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives
    • Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives. Accounting, Organizations and Society, 8, 153-169.
    • (1983) Accounting, Organizations and Society , vol.8 , pp. 153-169
    • Flamholtz, E.G.1
  • 30
    • 48749141365 scopus 로고
    • Management accounting systems, perceived environmental uncertainty and organizational structure: An empirical investigation
    • Gordon, L. A., & Narayanan, V. K. (1984). Management accounting systems, perceived environmental uncertainty and organizational structure: an empirical investigation. Accounting, Organizations and Society, 9, 33-47.
    • (1984) Accounting, Organizations and Society , vol.9 , pp. 33-47
    • Gordon, L.A.1    Narayanan, V.K.2
  • 31
    • 0001353745 scopus 로고
    • Strategy, control systems, and resource sharing: Effects on business-unit performance
    • Govindarajan, V., & Fisher, J. (1990). Strategy, control systems, and resource sharing: effects on business-unit performance. Academy of Management Journal, 33, 259-285.
    • (1990) Academy of Management Journal , vol.33 , pp. 259-285
    • Govindarajan, V.1    Fisher, J.2
  • 32
    • 0002522594 scopus 로고
    • Linking control systems to business strategy: Impact on performance
    • Govindarajan, V., & Gupta, A. K. (1985). Linking control systems to business strategy: impact on performance. Accounting, Organizations and Society, 10, 51-66.
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 51-66
    • Govindarajan, V.1    Gupta, A.K.2
  • 33
    • 4344577304 scopus 로고    scopus 로고
    • Gillette knows shaving - And how to turn out how new products
    • Grant, L. (1996) Gillette knows shaving - and how to turn out how new products. Fortune, 207.
    • (1996) Fortune , vol.207
    • Grant, L.1
  • 35
    • 84968080799 scopus 로고
    • Accelerating the development of technology-based new products
    • Gupta, A. K., & Wilemon, D. L. (1990). Accelerating the development of technology-based new products. California Management Review, 32, 24-44.
    • (1990) California Management Review , vol.32 , pp. 24-44
    • Gupta, A.K.1    Wilemon, D.L.2
  • 36
    • 0001930362 scopus 로고
    • The contingency theory of managerial accounting
    • Hayes, D. D. (1977). The contingency theory of managerial accounting. The Accounting Review, 52(1), 22-39.
    • (1977) The Accounting Review , vol.52 , Issue.1 , pp. 22-39
    • Hayes, D.D.1
  • 39
    • 0001451553 scopus 로고
    • Measuring manufacturing performance: A new challenge for management accounting research
    • Kaplan, R. S. (1983). Measuring manufacturing performance: a new challenge for management accounting research. The Accounting Review, 58, 686-705.
    • (1983) The Accounting Review , vol.58 , pp. 686-705
    • Kaplan, R.S.1
  • 40
    • 0006357933 scopus 로고    scopus 로고
    • Using the balanced scorecard as a strategic management system
    • Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74, 71-79.
    • (1996) Harvard Business Review , vol.74 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 41
    • 0002195287 scopus 로고
    • Target costing: An integrative management process
    • Kato, Y., Boer, G., & Chow, C. W. (1995). Target costing: an integrative management process. Journal of Cost Management, 9, 39-51.
    • (1995) Journal of Cost Management , vol.9 , pp. 39-51
    • Kato, Y.1    Boer, G.2    Chow, C.W.3
  • 42
    • 0031593258 scopus 로고    scopus 로고
    • Determinants of divisional performance evaluation practices
    • Keating, A. S. (1997). Determinants of divisional performance evaluation practices. Journal of Accounting and Economics, 24, 243-273.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 243-273
    • Keating, A.S.1
  • 43
    • 0000364773 scopus 로고
    • The effect of different types of competition on the use of management controls
    • Khandwalla, P. (1972). The effect of different types of competition on the use of management controls. Journal of Accounting Research, 10, 275-285.
    • (1972) Journal of Accounting Research , vol.10 , pp. 275-285
    • Khandwalla, P.1
  • 46
    • 0000053295 scopus 로고
    • Budgetary participation and managerial performance: The impact of information and environmental volatility
    • Kren, L. (1992). Budgetary participation and managerial performance: the impact of information and environmental volatility. The Accounting Review, 67, 511-526.
    • (1992) The Accounting Review , vol.67 , pp. 511-526
    • Kren, L.1
  • 47
    • 0031066470 scopus 로고    scopus 로고
    • Management control systems and strategy: A critical review
    • Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. Accounting, Organizations and Society, 22, 207-232.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 207-232
    • Langfield-Smith, K.1
  • 49
    • 38249031002 scopus 로고
    • Budgetary biasing in organizations: Theoretical framework and empirical evidence
    • Lukka, K. (1988). Budgetary biasing in organizations: theoretical framework and empirical evidence. Accounting, Organizations and Society, 13, 281-301.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 281-301
    • Lukka, K.1
  • 53
    • 0000222396 scopus 로고
    • The design of the corporate budgeting system: Influences on managerial behavior and performance
    • Merchant, K. A. (1981). The design of the corporate budgeting system: influences on managerial behavior and performance. The Accounting Review, 56, 813-829.
    • (1981) The Accounting Review , vol.56 , pp. 813-829
    • Merchant, K.A.1
  • 54
    • 0020146991 scopus 로고
    • The control function of management
    • Merchant, K. A. (1982). The control function of management. Sloan Management Review, 23, 43-55.
    • (1982) Sloan Management Review , vol.23 , pp. 43-55
    • Merchant, K.A.1
  • 55
    • 0002764589 scopus 로고
    • Organizational controls and discretionary program decision making: A field study
    • Merchant, K. A. (1985). Organizational controls and discretionary program decision making: a field study. Accounting, Organizations and Society, 10, 67-85.
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 67-85
    • Merchant, K.A.1
  • 57
    • 84937313687 scopus 로고
    • A Taxonomy of manufacturing strategies
    • Miller, J. G., & Roth, A. V. (1994). A Taxonomy of manufacturing strategies. Management Science, 40, 285-304.
    • (1994) Management Science , vol.40 , pp. 285-304
    • Miller, J.G.1    Roth, A.V.2
  • 60
    • 0032166062 scopus 로고    scopus 로고
    • Research and development performance measurement: A case study
    • Nixon, B. (1998). Research and development performance measurement: a case study. Management Accounting Research, 9, 329-355.
    • (1998) Management Accounting Research , vol.9 , pp. 329-355
    • Nixon, B.1
  • 62
    • 0018519695 scopus 로고
    • A conceptual framework for the design of organizational control mechanisms
    • Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanisms. Management Science, 25, 833-848.
    • (1979) Management Science , vol.25 , pp. 833-848
    • Ouchi, W.G.1
  • 65
    • 84989103663 scopus 로고
    • Knowledge, integration, and the locus of learning: An empirical analysis of process development
    • Pisano, G. P. (1994). Knowledge, integration, and the locus of learning: an empirical analysis of process development. Strategic Management Journal, 15, 85-101.
    • (1994) Strategic Management Journal , vol.15 , pp. 85-101
    • Pisano, G.P.1
  • 68
    • 84982403637 scopus 로고
    • An empirical analysis of the expenditure budget in research and development
    • Rockness, H. O., & Shields, M. D. (1988). An empirical analysis of the expenditure budget in research and development. Contemporary Accounting Research, 4, 568-581.
    • (1988) Contemporary Accounting Research , vol.4 , pp. 568-581
    • Rockness, H.O.1    Shields, M.D.2
  • 69
    • 0002465788 scopus 로고
    • Target costing and how to use it
    • Sakurai, M. (1989). Target costing and how to use it. Journal of Cost Management, 3, 39-50.
    • (1989) Journal of Cost Management , vol.3 , pp. 39-50
    • Sakurai, M.1
  • 70
    • 0001582059 scopus 로고    scopus 로고
    • Toward a typological theory of project management
    • Shenhar, A. J., & Dvir, D. (1996). Toward a typological theory of project management. Research Policy, 25, 607-632.
    • (1996) Research Policy , vol.25 , pp. 607-632
    • Shenhar, A.J.1    Dvir, D.2
  • 72
    • 0001859667 scopus 로고    scopus 로고
    • Managing the new product development process: Strategic imperatives
    • Shilling, M.A. & Hill, C.W.L. (1998). Managing the new product development process: strategic imperatives. The Academy of Management Executive, 67-81.
    • (1998) The Academy of Management Executive , pp. 67-81
    • Shilling, M.A.1    Hill, C.W.L.2
  • 73
    • 0002422252 scopus 로고
    • Accounting control systems and business strategy: An empirical analysis
    • Simons, R. (1987). Accounting control systems and business strategy: an empirical analysis. Accounting, Organizations and Society, 20, 127-143.
    • (1987) Accounting, Organizations and Society , vol.20 , pp. 127-143
    • Simons, R.1
  • 76
    • 0000627636 scopus 로고
    • Interactive control in target cost management
    • Tani, T. (1995). Interactive control in target cost management. Management Accounting Journal, 6, 399-414.
    • (1995) Management Accounting Journal , vol.6 , pp. 399-414
    • Tani, T.1
  • 78
    • 0000471240 scopus 로고
    • Information processing as an integrating concept in organizational design
    • Tushman, M., & Nadler, D. (1978). Information processing as an integrating concept in organizational design. Academy of Management Review, 3, 613-624.
    • (1978) Academy of Management Review , vol.3 , pp. 613-624
    • Tushman, M.1    Nadler, D.2
  • 82
    • 0000982079 scopus 로고
    • A model of new product development: An empirical test
    • Zirger, B. J., & Maidique, M. A. (1990). A model of new product development: an empirical test. Management Science, 867-883.
    • (1990) Management Science , pp. 867-883
    • Zirger, B.J.1    Maidique, M.A.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.