-
1
-
-
0000350804
-
The role of budgets in organizations facing strategic change: An exploratory study
-
Abernathy M. Brownell P. The role of budgets in organizations facing strategic change: An exploratory study Accounting, Organizations and Society 24 1999 189-204
-
(1999)
Accounting, Organizations and Society
, vol.24
, pp. 189-204
-
-
Abernathy, M.1
Brownell, P.2
-
2
-
-
0010726443
-
Towards an open systems approach to budgeting
-
Ansari S.L. Towards an open systems approach to budgeting Accounting, Organizations and Society 4 3 1979 149-161
-
(1979)
Accounting, Organizations and Society
, vol.4
, Issue.3
, pp. 149-161
-
-
Ansari, S.L.1
-
3
-
-
0004085111
-
The impact of budgets on people
-
New York: Controllership Foundation
-
Argyris C. The impact of budgets on people 1952 Controllership Foundation New York
-
(1952)
-
-
Argyris, C.1
-
4
-
-
0002816487
-
Human problems with budgets
-
Argyris C. Human problems with budgets Harvard Business Review 1 1953 97-110
-
(1953)
Harvard Business Review
, vol.1
, pp. 97-110
-
-
Argyris, C.1
-
5
-
-
14244251103
-
Organizational effectiveness under stress
-
Argyris C. Organizational effectiveness under stress Harvard Business Review 3 1960 137-146
-
(1960)
Harvard Business Review
, vol.3
, pp. 137-146
-
-
Argyris, C.1
-
6
-
-
0001385561
-
Organizational learning and management information systems
-
Argyris C. Organizational learning and management information systems Accounting, Organizations and Society 2 2 1977 113-123
-
(1977)
Accounting, Organizations and Society
, vol.2
, Issue.2
, pp. 113-123
-
-
Argyris, C.1
-
7
-
-
84989103768
-
Beyond the M-form: Towards a managerial theory of the firm
-
Bartlett C.A. Ghoshal S. Beyond the M-form: Towards a managerial theory of the firm Strategic Management Journal 14 1993 23-46
-
(1993)
Strategic Management Journal
, vol.14
, pp. 23-46
-
-
Bartlett, C.A.1
Ghoshal, S.2
-
8
-
-
0004267093
-
Regression diagnostics
-
New York: John Wiley and Sons
-
Belsley D.A. Kuh E. Welsch R.E. Regression diagnostics 1980 John Wiley and Sons New York
-
(1980)
-
-
Belsley, D.A.1
Kuh, E.2
Welsch, R.E.3
-
9
-
-
0003436565
-
Simulation of information and decision systems in the firm
-
Prentice Hall
-
Bonini C.P. Simulation of information and decision systems in the firm 1963 Prentice Hall
-
(1963)
-
-
Bonini, C.P.1
-
11
-
-
14244259453
-
Leadership style, budgetary participation and managerial behaviour
-
Brownell P. Leadership style, budgetary participation and managerial behaviour Accounting, Organizations and Society 6 3 1981 307-321
-
(1981)
Accounting, Organizations and Society
, vol.6
, Issue.3
, pp. 307-321
-
-
Brownell, P.1
-
12
-
-
0002047224
-
The role of accounting data in performance evaluation, budgetary participation and organizational effectiveness
-
Brownell P. The role of accounting data in performance evaluation, budgetary participation and organizational effectiveness Journal of Accounting Research 20 1982 12-27
-
(1982)
Journal of Accounting Research
, vol.20
, pp. 12-27
-
-
Brownell, P.1
-
13
-
-
0001624943
-
Leadership style, budgetary participation and managerial behaviour
-
Brownell P. Leadership style, budgetary participation and managerial behaviour Accounting, Organizations and Society 8 1983 307-322
-
(1983)
Accounting, Organizations and Society
, vol.8
, pp. 307-322
-
-
Brownell, P.1
-
14
-
-
0001604423
-
Budgetary systems and the control of functionally differentiated organizational activities
-
Brownell P. Budgetary systems and the control of functionally differentiated organizational activities Journal of Accounting Research 23 1985 502-512
-
(1985)
Journal of Accounting Research
, vol.23
, pp. 502-512
-
-
Brownell, P.1
-
15
-
-
0000930681
-
Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation
-
Brownell P. Dunk A. Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation Accounting Organizations and Society 16 1991 693-703
-
(1991)
Accounting Organizations and Society
, vol.16
, pp. 693-703
-
-
Brownell, P.1
Dunk, A.2
-
16
-
-
0000569620
-
Reliance on accounting information, budgetary participation and task uncertainty: Tests of a three-way interaction
-
Brownell P. Hirst M. Reliance on accounting information, budgetary participation and task uncertainty: Tests of a three-way interaction Journal of Accounting Research 24 1986 241-249
-
(1986)
Journal of Accounting Research
, vol.24
, pp. 241-249
-
-
Brownell, P.1
Hirst, M.2
-
17
-
-
0001808421
-
A model of the interaction of strategic behaviour, corporate context, and the concept of strategy
-
Burgelman R.A. A model of the interaction of strategic behaviour, corporate context, and the concept of strategy Academy of Management Review 8 1 1983 61-90
-
(1983)
Academy of Management Review
, vol.8
, Issue.1
, pp. 61-90
-
-
Burgelman, R.A.1
-
18
-
-
0000980252
-
A process model of internal corporate venturing in the diversified firm
-
Burgelman R.A. A process model of internal corporate venturing in the diversified firm Administrative Science Quarterly 28 1983 223-244
-
(1983)
Administrative Science Quarterly
, vol.28
, pp. 223-244
-
-
Burgelman, R.A.1
-
19
-
-
0011671879
-
Behavioral assumptions of management accounting
-
July
-
Caplan E. Behavioral assumptions of management accounting Accounting Review July 1966 476-509
-
(1966)
Accounting Review
, pp. 476-509
-
-
Caplan, E.1
-
21
-
-
0002420756
-
Responsibility accounting and controllability
-
Summer
-
Choudhury N. Responsibility accounting and controllability Accounting and Business Research Summer 1986 189-198
-
(1986)
Accounting and Business Research
, pp. 189-198
-
-
Choudhury, N.1
-
22
-
-
0000713468
-
Management accounting systems and control: A role perspective
-
Collins F. Management accounting systems and control: A role perspective Accounting, Organizations and Society 7 2 1982 102-122
-
(1982)
Accounting, Organizations and Society
, vol.7
, Issue.2
, pp. 102-122
-
-
Collins, F.1
-
23
-
-
33845945922
-
Coefficient alpha and internal structure of tests
-
Cronbach L.J. Coefficient alpha and internal structure of tests Psychometrica 1951 297-334
-
(1951)
Psychometrica
, pp. 297-334
-
-
Cronbach, L.J.1
-
24
-
-
0001461891
-
Budget-induced pressure and its relationship to supervisory behaviour
-
DeCoster D.T. Fertakis J.P. Budget-induced pressure and its relationship to supervisory behaviour Journal of Accounting Research 1968 237-246
-
(1968)
Journal of Accounting Research
, pp. 237-246
-
-
DeCoster, D.T.1
Fertakis, J.P.2
-
25
-
-
0000953669
-
The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
-
DiMaggio P. Powell W. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields American Sociological Review 48 1983 147-160
-
(1983)
American Sociological Review
, vol.48
, pp. 147-160
-
-
DiMaggio, P.1
Powell, W.2
-
28
-
-
0002324062
-
Path analysis: Sociological examples
-
Duncan O.D. Path analysis: Sociological examples American Journal of Sociology 72 1966 1-16
-
(1966)
American Journal of Sociology
, vol.72
, pp. 1-16
-
-
Duncan, O.D.1
-
29
-
-
0000884842
-
The effects of job-related tension on managerial performance in participative budgetary settings
-
Dunk A.S. The effects of job-related tension on managerial performance in participative budgetary settings Accounting, Organizations and Society 18 1993 575-585
-
(1993)
Accounting, Organizations and Society
, vol.18
, pp. 575-585
-
-
Dunk, A.S.1
-
31
-
-
0039296403
-
The effects of personal need for structure and occupational identity in the role stress process
-
Elovainio M. Kivimaki M. The effects of personal need for structure and occupational identity in the role stress process Journal of Social Psychology 141 3 2001 365-378
-
(2001)
Journal of Social Psychology
, vol.141
, Issue.3
, pp. 365-378
-
-
Elovainio, M.1
Kivimaki, M.2
-
36
-
-
0000200342
-
A contingency approach to strategy implementation at the business unit level: Integrating administrative mechanisms with strategy
-
Govindarajan V. A contingency approach to strategy implementation at the business unit level: Integrating administrative mechanisms with strategy Academy of Management Journal 31 1988 828-853
-
(1988)
Academy of Management Journal
, vol.31
, pp. 828-853
-
-
Govindarajan, V.1
-
37
-
-
38249001649
-
Reliance on accounting performance measures in superior evaluation style - The influence of national culture and personality
-
Harrison G. Reliance on accounting performance measures in superior evaluation style - the influence of national culture and personality Accounting, Organizations and Society 18 1993 319-339
-
(1993)
Accounting, Organizations and Society
, vol.18
, pp. 319-339
-
-
Harrison, G.1
-
38
-
-
0034179489
-
The appropriateness of RAPM: Toward the further development of theory
-
Hartman F.G.H. The appropriateness of RAPM: Toward the further development of theory Accounting, Organizations and Society 25 2000 451-482
-
(2000)
Accounting, Organizations and Society
, vol.25
, pp. 451-482
-
-
Hartman, F.G.H.1
-
39
-
-
0001973957
-
Designing semi-confusing information systems for organizations in changing environments
-
Hedberg B. Jonsson S. Designing semi-confusing information systems for organizations in changing environments Accounting, Organizations and Society 3 1 1978 47-64
-
(1978)
Accounting, Organizations and Society
, vol.3
, Issue.1
, pp. 47-64
-
-
Hedberg, B.1
Jonsson, S.2
-
40
-
-
14244265898
-
Comparisons of self and superior ratings of managerial performance
-
Heneman H.G. Comparisons of self and superior ratings of managerial performance Journal of Applied Psychology 1974 642-683
-
(1974)
Journal of Applied Psychology
, pp. 642-683
-
-
Heneman, H.G.1
-
41
-
-
0000979966
-
Accounting information and the evaluation of subordinate performance: A situational approach
-
Hirst M.K. Accounting information and the evaluation of subordinate performance: A situational approach Accounting Review 1981 771-784
-
(1981)
Accounting Review
, pp. 771-784
-
-
Hirst, M.K.1
-
42
-
-
0011656884
-
The game of budgetary control
-
London: Tavistock
-
Hofstede G.H. The game of budgetary control 1968 Tavistock London
-
(1968)
-
-
Hofstede, G.H.1
-
43
-
-
0345440997
-
Beyond budgeting: How managers can break free from the annual performance trap
-
Boston, MA: Harvard Business School Press
-
Hope J. Fraser R. Beyond budgeting: How managers can break free from the annual performance trap 2003 Harvard Business School Press Boston, MA
-
(2003)
-
-
Hope, J.1
Fraser, R.2
-
44
-
-
0000185630
-
An empirical study of the role of accounting data in performance evaluation
-
(Supplement to Journal of Accounting Research)
-
Hopwood A.G. An empirical study of the role of accounting data in performance evaluation Empirical Research in Accounting 12 1972 156-182 (Supplement to Journal of Accounting Research)
-
(1972)
Empirical Research in Accounting
, vol.12
, pp. 156-182
-
-
Hopwood, A.G.1
-
45
-
-
0001449654
-
Leadership climate and the use of accounting data in performance evaluation
-
Hopwood A.G. Leadership climate and the use of accounting data in performance evaluation Accounting Review 49 3 1974 485-495
-
(1974)
Accounting Review
, vol.49
, Issue.3
, pp. 485-495
-
-
Hopwood, A.G.1
-
47
-
-
0000417226
-
Role conflict and ambiguity as critical variables in a model of organizational behaviour
-
House R.J. Rizzo J. Role conflict and ambiguity as critical variables in a model of organizational behaviour Organization Behavior and Human Performance 7 1970 467-505
-
(1970)
Organization Behavior and Human Performance
, vol.7
, pp. 467-505
-
-
House, R.J.1
Rizzo, J.2
-
49
-
-
0013090196
-
Conflict, ambiguity and overload: Three elements in job stress
-
A. McLeans (Ed.), Thomas Publishing
-
Kahn R.L. Conflict, ambiguity and overload: Three elements in job stress In McLeans A. (Ed.) Occupational stress 1974 47-61 Thomas Publishing
-
(1974)
Occupational Stress
, pp. 47-61
-
-
Kahn, R.L.1
-
50
-
-
0004266235
-
Organizational stress: Studies in role conflict and role ambiguity
-
New York: Wiley
-
Kahn R.L. Wolfe D. Quinn R. Snoek J.D. Rosenthal R. Organizational stress: Studies in role conflict and role ambiguity 1964 Wiley New York
-
(1964)
-
-
Kahn, R.L.1
Wolfe, D.2
Quinn, R.3
Snoek, J.D.4
Rosenthal, R.5
-
51
-
-
0020161475
-
Middle managers as innovators
-
Kanter R. Middle managers as innovators Harvard Business Review 60 4 1982 95-105
-
(1982)
Harvard Business Review
, vol.60
, Issue.4
, pp. 95-105
-
-
Kanter, R.1
-
53
-
-
0003023812
-
Role conflict and role ambiguity: A critical assessment of construct validity
-
King L.A. King D.W. Role conflict and role ambiguity: A critical assessment of construct validity Psychological Bulletin 107 1990 48-64
-
(1990)
Psychological Bulletin
, vol.107
, pp. 48-64
-
-
King, L.A.1
King, D.W.2
-
54
-
-
0002392022
-
Relationships between supervisory and subordinate ratings for technical personnel
-
Kirchner W.K. Relationships between supervisory and subordinate ratings for technical personnel Journal of Industrial Psychology 1965 57-60
-
(1965)
Journal of Industrial Psychology
, pp. 57-60
-
-
Kirchner, W.K.1
-
55
-
-
0002608509
-
The role of accounting information in the control of organizations: A review of the evidence
-
Kren L. Liao W.M. The role of accounting information in the control of organizations: A review of the evidence Journal of Accounting Literature 7 1988 280-309
-
(1988)
Journal of Accounting Literature
, vol.7
, pp. 280-309
-
-
Kren, L.1
Liao, W.M.2
-
56
-
-
0001848619
-
Reconsidering the tests of significance: An alternative criterion of adequacy
-
Lindsay R.M. Reconsidering the tests of significance: An alternative criterion of adequacy Accounting, Organizations and Society 20 1995 35-53
-
(1995)
Accounting, Organizations and Society
, vol.20
, pp. 35-53
-
-
Lindsay, R.M.1
-
57
-
-
0000824859
-
The influence of level of performance on managerial style: An experimental object lesson in the ambiguity of correlated data
-
Lowin A. Craig J.R. The influence of level of performance on managerial style: An experimental object lesson in the ambiguity of correlated data Organizational Behavior and Human Performance 3 1968 440-458
-
(1968)
Organizational Behavior and Human Performance
, vol.3
, pp. 440-458
-
-
Lowin, A.1
Craig, J.R.2
-
58
-
-
14244264385
-
Measuring the effectiveness of an organization's management control systems: The expectations approach
-
Machin J.I. Measuring the effectiveness of an organization's management control systems: The expectations approach Management Decisions 11 3 1973 260-279
-
(1973)
Management Decisions
, vol.11
, Issue.3
, pp. 260-279
-
-
Machin, J.I.1
-
59
-
-
84980312791
-
A contingent methodology for management control
-
Machin J.I. A contingent methodology for management control Journal of Management Studies 16 1979 2-29
-
(1979)
Journal of Management Studies
, vol.16
, pp. 2-29
-
-
Machin, J.I.1
-
63
-
-
27944467706
-
The effects of financial controls on data manipulation and management myopia
-
Merchant K.A. The effects of financial controls on data manipulation and management myopia Accounting, Organizations and Society 15 1990 297-313
-
(1990)
Accounting, Organizations and Society
, vol.15
, pp. 297-313
-
-
Merchant, K.A.1
-
64
-
-
0004064852
-
Modern management control systems
-
Upper Saddle River: Prentice Hall
-
Merchant K.A. Modern management control systems 1998 Prentice Hall Upper Saddle River
-
(1998)
-
-
Merchant, K.A.1
-
69
-
-
58149208418
-
Analysis of role conflict and role ambiguity in a structural equations framework
-
Netemeyer R.G. Johnston M.W. Burton S. Analysis of role conflict and role ambiguity in a structural equations framework Journal of Applied Psychology 75 1990 148-157
-
(1990)
Journal of Applied Psychology
, vol.75
, pp. 148-157
-
-
Netemeyer, R.G.1
Johnston, M.W.2
Burton, S.3
-
71
-
-
0000735459
-
Budget use and managerial performance
-
Otley D. Budget use and managerial performance Journal of Accounting Research 16 1978 122-149
-
(1978)
Journal of Accounting Research
, vol.16
, pp. 122-149
-
-
Otley, D.1
-
72
-
-
0346546517
-
Management control in contemporary organizations: Towards a wider framework
-
Otley D. Management control in contemporary organizations: Towards a wider framework Management Accounting Research 5 1994 289-299
-
(1994)
Management Accounting Research
, vol.5
, pp. 289-299
-
-
Otley, D.1
-
73
-
-
0034179407
-
Reliance on accounting performance measures: Dead end or new beginning?
-
Otley D. Fakiolas A. Reliance on accounting performance measures: dead end or new beginning? Accounting, Organizations and Society 25 2000 497-510
-
(2000)
Accounting, Organizations and Society
, vol.25
, pp. 497-510
-
-
Otley, D.1
Fakiolas, A.2
-
74
-
-
0000774004
-
The control problem in public accounting firms: An empirical study of the impact of leadership style
-
Otley D. Pierce B.J. The control problem in public accounting firms: An empirical study of the impact of leadership style Accounting, Organizations and Society 20 5 1995 405-420
-
(1995)
Accounting, Organizations and Society
, vol.20
, Issue.5
, pp. 405-420
-
-
Otley, D.1
Pierce, B.J.2
-
75
-
-
0034179510
-
Budgetary criteria in performance evaluation: A critical appraisal using new evidence
-
Otley D. Pollanen R.M. Budgetary criteria in performance evaluation: a critical appraisal using new evidence Accounting, Organizations and Society 25 2000 483-496
-
(2000)
Accounting, Organizations and Society
, vol.25
, pp. 483-496
-
-
Otley, D.1
Pollanen, R.M.2
-
78
-
-
0000300433
-
An expectancy theory approach to the motivational impact of budgets
-
Ronen J. Livingston J.L. An expectancy theory approach to the motivational impact of budgets Accounting Review 1975 671-685
-
(1975)
Accounting Review
, pp. 671-685
-
-
Ronen, J.1
Livingston, J.L.2
-
79
-
-
0000785581
-
Some behavioral aspects of budgeting for control: An empirical study
-
Searfoss D.G. Some behavioral aspects of budgeting for control: an empirical study Accounting, Organizations and Society 1 4 1976 375-385
-
(1976)
Accounting, Organizations and Society
, vol.1
, Issue.4
, pp. 375-385
-
-
Searfoss, D.G.1
-
81
-
-
84986146475
-
Putting the stress back into role stress: Improving the measurement of role conflict and role ambiguity
-
Siegall M. Putting the stress back into role stress: Improving the measurement of role conflict and role ambiguity Journal of Management Psychology 15 5 2000 427-435
-
(2000)
Journal of Management Psychology
, vol.15
, Issue.5
, pp. 427-435
-
-
Siegall, M.1
-
82
-
-
0001608405
-
The performance effects of complementaries between manufacturing practices and management accounting systems
-
Sim K.L. Killough L.N. The performance effects of complementaries between manufacturing practices and management accounting systems Journal of Management Accounting Research 10 1998 325-346
-
(1998)
Journal of Management Accounting Research
, vol.10
, pp. 325-346
-
-
Sim, K.L.1
Killough, L.N.2
-
83
-
-
0003760111
-
-
Boston, MA: Harvard Business School Press
-
Simons R. Levers of control 1995 Harvard Business School Press Boston, MA
-
(1995)
Levers of Control
-
-
Simons, R.1
-
85
-
-
0035343287
-
Explaining management control structure variety: A transaction cost economics perspective
-
Spekle R.F. Explaining management control structure variety: a transaction cost economics perspective Accounting, Organizations and Society 26 2001 419-441
-
(2001)
Accounting, Organizations and Society
, vol.26
, pp. 419-441
-
-
Spekle, R.F.1
-
88
-
-
0003877675
-
Managers in the making: Careers, development and control in corporate Britain and Japan
-
London: Sage
-
Storey J. Edwards P. Sisson K. Managers in the making: Careers, development and control in corporate Britain and Japan 1997 Sage London
-
(1997)
-
-
Storey, J.1
Edwards, P.2
Sisson, K.3
-
90
-
-
0034238938
-
The relationship between the consequences of budgetary controls: Slack creation and managerial short-term orientation
-
Van der Stede W.A. The relationship between the consequences of budgetary controls: Slack creation and managerial short-term orientation Accounting, Organizations and Society 25 2000 609-622
-
(2000)
Accounting, Organizations and Society
, vol.25
, pp. 609-622
-
-
Van der Stede, W.A.1
-
92
-
-
84970314226
-
Measurement of business economic performance: An examination of method convergence
-
Spring
-
Venkatraman N. Ramamujam V. Measurement of business economic performance: An examination of method convergence Journal of Management Spring 1987 109-122
-
(1987)
Journal of Management
, pp. 109-122
-
-
Venkatraman, N.1
Ramamujam, V.2
-
93
-
-
71049166386
-
A review of theory and research
-
Yukl G. A review of theory and research Journal of Management 23 1989 251-289
-
(1989)
Journal of Management
, vol.23
, pp. 251-289
-
-
Yukl, G.1
|