An empirical investigation of the relation between the use of strategic human capital and the design of the management control system

Accounting, Organizations and Society

Volumn 29, Issue 3-4, 2004, Pages 377-399

  Widener, Sally K ^a  

^a RICE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 1342265018     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(03)00046-1     Document Type: Article

References (64)

1. Abernethy M.A. Brownell P. Management control systems in research and development organizations: the role of accounting, behavior and personnel controls Accounting, Organizations and Society 22 1997 233-248
2. Abernethy M.A. Lillis A.M. The impact of manufacturing flexibility on management control system design Accounting, Organizations and Society 20 1995 241-258
3. Amit R. Schoemaker P.J.H. Strategic assets and organizational rent Strategic Management Journal 14 1993 33-46
4. Baiman S. Agency research in managerial accounting: a survey Journal of Accounting Literature 1 1982 154-213
5. Baiman S. Agency research in managerial accounting: a second look Accounting, Organizations and Society 15 1990 341-371
6. aBalkcom J.E. Ittner C. Larcker D. Strategic performance measurement: Lessons learned and future directions Journal of Strategic Performance Measurement 1997 April/May, 22-32.
7. Balkin D.B. Gomez-Mejia L.R. Matching compensation and organizational strategies Strategic Management Journal 11 1990 153-169
8. Barney J. Firm resources and sustained competitive advantage Journal of Management 17 1991 99-120
9. Barney J. Wright P. On becoming a strategic partner: the role of human resources in gaining competitive advantage Human Resource Management 37 1998 31-46
10. Becker G.S. The economic approach to human behavior 1976 University of Chicago Press Chicago
11. Browne M.W. Asymptotically distribution-free methods for the analysis of covariance structures British Journal of Mathematical and Statistical Psychology 37 1984 62-83
12. Byrne B.N. Structural equation modeling with amos 2001 Lawrence Erlbaum Associates Mahwah, NJ
13. Chapman C.S. Reflections on a contingent view of accounting Accounting, Organizations and Society 22 1997 189-205
14. Chapman C.S. Accountants in organizational networks Accounting, Organizations and Society 23 1998 737-766
15. Chenhall R.H. Management control systems design within its organizational context: findings from contingency-based research and directions for the future Accounting, Organizations and Society 28 2003 127-168
16. Churchill G.A. A paradigm for developing better measures of marketing constructs Journal of Marketing Research XVI 1979 64-73
17. Coff R.W. Human assets and management dilemmas: coping with hazards on the road to resource-based theory Academy of Management Review 22 1997 374-402
18. Colbert G.J. Spicer B.H. A multi-case investigation of a theory of the transfer pricing process Accounting, Organizations and Society 20 1995 423-456
19. De Ruyter K. Wetzels M. Commitment in auditor-client relationships: antecedents and consequences Accounting, Organizations and Society 24 1999 57-75
20. Dillman D.A. Mail and telephone surveys: the total design method 1978 John Wiley - Sons New York
21. Edwards, S. (1997). The brain gain. CA Magazine, April, 21-25.
22. Fisher J. Contingency-based research on management control systems: categorization by level of complexity Journal of Accounting Literature 14 1995 24-53
23. Grant, R. M. (1991). The resource-based theory of competitive advantage: implications for strategy formulation. California Management Review, Spring, 114-135.
24. Grant R.M. Strategy at the leading edge. The knowledge-based view of the firm: Implications for management practice Long Range Planning 30 1997 450-454
25. Gupta A.K. Govindarajan V. Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation Academy of Management Journal 27 1984 25-41
26. Hendricks J.A. Defreitas D.G. Walker D.K. Changing performance measures at Caterpillar Management Accounting 1996 18-24
27. Hirst M.A. Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior: some extensions Journal of Accounting Research 21 1983 596-605
28. Ittner C. Larcker D. Total quality management and the choice of information and reward systems Journal of Accounting Research 33 1995 1-41
29. Ittner C. Larcker D. Quality strategy, strategic control systems, and organizational performance Accounting, Organizations and Society 22 1997 293-314
30. Kaplan R.S. Measuring manufacturing performance: a new challenge for managerial accounting research The Accounting Review 58 1983 686-705
31. Kline R.B. Principles and practices of structural equation modelling 1998 The Guilford Press New York
32. Langfield-Smith K. Management control systems and strategy: a critical review Accounting, Organizations and Society 22 1997 207-232
33. Lank E. Leveraging invisible assets: the human factor Long Range Planning 30 1997 406-412
34. Lepak D.P. Snell S.A. The human resource architecture: towards a theory of human capital allocation and development The Academy of Management Review 24 1999 31-48
35. Lev B. Intangibles: management, measurement, and reporting 2001 Brookings Institution Press Washington DC
36. Lipe M.G. Salterio S.E. The balanced scorecard: judgmental effects of common and unique performance measures The Accounting Review 75 2000 283-298
37. Lohtia R. Brooks C.M. Krapfel R.E. What constitutes a transaction-specific asset? An examination of the dimensions and types Journal of Business Research 30 1994 261-270
38. Malina M.A. Selto F.H. Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard Journal of Management Accounting Research 13 2001 47-90
39. McNair C.J. Lynch R.L. Cross K.F. Do financial and nonfinancial performance measures have to agree? Management Accounting 1990 28-36
40. Merchant K.A. The control function of management Sloan Management Review Summer 1982 43-55
41. Merchant K.A. Modern management control systems 1998 Prentice Hall Upper Saddle River, NJ
42. Miles R.E. Snow C.C. Organizational strategy, structure and process 1978 McGraw-Hill New York
43. Milgrom P. Roberts J. Complementarities and fit: strategy, structure and organizational change in manufacturing Journal of Accounting and Economics 19 1995 179-208
44. Nunnally J.C. Psychometric theory 2nd ed 1978 Tata McGraw-Hill New Delhi
45. Otley D. The contingency theory of management accounting: achievement and prognosis Accounting, Organizations and Society 1980 2231-2246
46. Otley D. Management control in contemporary organizations: towards a wider framework Management Accounting Research 5 3/4 1994 289-299
47. Peck S.R. Exploring the link between organizational strategy and the employment relationship: the role of human resources policies Journal of Management Studies 31 1994 715-736
48. Perera S. Harrison G. Poole M. Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note Accounting, Organizations and Society 22 1997 557-572
49. Porter M.E. Competitive strategy 1980 Free Press New York
50. Quinn J.B. Anderson P. Finkelstein S. Making the most of the best Harvard Business Review 1996 71-80
51. Roos G. Roos J. Measuring your company's intellectual performance Long Range Planning 30 1997 413-426
52. Seal W.B. Accounting, management control and business organization 1993 Ashgate Publishing Company Brookfield, Vermont
53. Simons R. Accounting control systems and business strategy: an empirical analysis Accounting, Organizations and Society 12 1987 357-374
54. Simons R. The role of management control systems in creating competitive advantage: new perspectives Accounting, Organizations and Society 15 1990 127-143
55. Snell S.A. Control theory in strategic human resource management: the mediating effect of administrative information Academy of Management Journal 35 1992 292-327
56. Snell S.A. Dean J.W. Jr. Integrated manufacturing and human resource management: a human capital perspective Academy of Management Journal 35 1992 467-504
57. Spekle R.F. Explaining management control structure variety: a transaction cost economics perspective Accounting, Organizations and Society 26 2001 419-441
58. Spicer B.H. Ballew V. Management accounting systems and the economics of internal organization Accounting, Organizations and Society 8 1983 73-96
59. Wallman S.M.H. The future of accounting and disclosure in an evolving world: the need for dramatic change Accounting Horizons 9 1995 81-91
60. Williamson O.E. Corporate control and business behavior 1970 Prentice-Hall Englewood Cliffs, NJ
61. Williamson O.E. Markets and hierarchies: analysis and antitrust implications 1975 The Free Press New York
62. Williamson O.E. The economic institutions of capitalism 1985 The Free Press New York
63. Williamson O.E. Strategizing, economizing, and economic organization Strategic Management Journal 12 1991 75-94
64. Young, S. M. (1996). Research methods in accounting: issues and debates. (Chapter 3). CGA Canada. Research Mongraph: No. 25.