메뉴 건너뛰기




Volumn 59, Issue 8, 2010, Pages 734-756

An investigation on PMS attributes in service organisations in Malaysia

Author keywords

Malaysia; Performance measures; Service industries

Indexed keywords


EID: 78149401688     PISSN: 17410401     EISSN: None     Source Type: Journal    
DOI: 10.1108/17410401011089445     Document Type: Article
Times cited : (29)

References (77)
  • 1
    • 39949083756 scopus 로고    scopus 로고
    • The impact of firm characteristics on management accounting practices: A UK-based empirical analysis
    • Abdel-Kader, M. and Luther, R. (2008), "The impact of firm characteristics on management accounting practices: a UK-based empirical analysis" in British Accounting Review, Vol. 40, pp. 2-27.
    • (2008) British Accounting Review , vol.40 , pp. 2-27
    • Abdel-Kader, M.1    Luther, R.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. and 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" in Accounting, Organisations and Society, Vol. 15, No. 4, pp. 105-20.
    • (1991) Accounting, Organisations and Society , vol.15 , Issue.4 , pp. 105-120
    • Abernethy, M.A.1    Stoelwinder, J.U.2
  • 3
    • 0001872055 scopus 로고
    • The role of professional control in management of complex organisations
    • Abernethy, M. and Stoelwinder, J.U. (1995), "The role of professional control in management of complex organisations" in Accounting, Organisations and Society, Vol. 20, No. 1, pp. 1-17.
    • (1995) Accounting, Organisations and Society , vol.20 , Issue.1 , pp. 1-17
    • Abernethy, M.1    Stoelwinder, J.U.2
  • 5
    • 0032011638 scopus 로고    scopus 로고
    • Performance measurement and management in public health services: A comparison in UK and Swedish practice
    • Ballantine, J., Brignall, S. and Modell, S. (1998), "Performance measurement and management in public health services: a comparison in UK and Swedish practice" in Management Accounting Research, Vol. 9, pp. 71-94.
    • (1998) Management Accounting Research , vol.9 , pp. 71-94
    • Ballantine, J.1    Brignall, S.2    Modell, S.3
  • 6
    • 0034165453 scopus 로고    scopus 로고
    • The consequences of customization on management accounting system design
    • Bouwens, J. and Abernethy, M.A. (2000), "The consequences of customization on management accounting system design" in Accounting, Organisations and Society, Vol. 25, pp. 221-41.
    • (2000) Accounting, Organisations and Society , vol.25 , pp. 221-241
    • Bouwens, J.1    Abernethy, M.A.2
  • 7
    • 0031234522 scopus 로고    scopus 로고
    • A contingent rationale for cost system design in services
    • Brignall, S. (1997), "A contingent rationale for cost system design in services" in Management Accounting Research, Vol. 8, pp. 325-46.
    • (1997) Management Accounting Research , vol.8 , pp. 325-346
    • Brignall, S.1
  • 8
    • 0030534568 scopus 로고    scopus 로고
    • Performance measurement in service businesses revisited
    • Brignall, S. and Ballantine, J. (1996), "Performance measurement in service businesses revisited" in Journal of Service Industry Management, Vol. 7, No. 1, pp. 6-31.
    • (1996) Journal of Service Industry Management , vol.7 , Issue.1 , pp. 6-31
    • Brignall, S.1    Ballantine, J.2
  • 9
    • 0000930681 scopus 로고
    • Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation
    • Brownell, P. and Dunk, A.S. (1991), "Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation" in Accounting, Organisations and Society, Vol. 16, No. 2, pp. 693-703.
    • (1991) Accounting, Organisations and Society , vol.16 , Issue.2 , pp. 693-703
    • Brownell, P.1    Dunk, A.S.2
  • 10
    • 0000569620 scopus 로고
    • Reliance on accounting information, budgetary participation and task uncertainty: Test of a three-way interaction
    • Brownell, P. and Hirst, M. (1986), "Reliance on accounting information, budgetary participation and task uncertainty: test of a three-way interaction" in Journal of Accounting Research, Vol. 24, pp. 241-9.
    • (1986) Journal of Accounting Research , vol.24 , pp. 241-249
    • Brownell, P.1    Hirst, M.2
  • 13
    • 78149363930 scopus 로고    scopus 로고
    • Adoption of advanced manufacturing technology (AMT) and management accounting practices: The case of manufacturing firms in Malaysia
    • Che, R.I. and Foong, S.Y. (2005), "Adoption of advanced manufacturing technology (AMT) and management accounting practices: the case of manufacturing firms in Malaysia" in World Review of Science, Technology and Sustainable Development, Vol. 2, No. 1, pp. 35-48.
    • (2005) World Review of Science, Technology and Sustainable Development , vol.2 , Issue.1 , pp. 35-48
    • Che, R.I.1    Foong, S.Y.2
  • 14
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: Findings from contingency-based research and directions for the future
    • Chenhall, R.H. (2003), "Management control systems design within its organizational context: findings from contingency-based research and directions for the future" in Accounting, Organisations and Society, Vol. 28, Nos 2/3, pp. 127-68.
    • (2003) Accounting, Organisations and Society , vol.28 , Issue.2-3 , pp. 127-168
    • Chenhall, R.H.1
  • 15
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: Findings from contingency-based research and directions for the future
    • Chenhall, R.H. (2005), "Management control systems design within its organizational context: findings from contingency-based research and directions for the future" in Accounting, Organisations and Society, Vol. 28, pp. 127-68.
    • (2005) Accounting, Organisations and Society , vol.28 , pp. 127-168
    • Chenhall, R.H.1
  • 16
    • 0032325777 scopus 로고    scopus 로고
    • Factors influencing the role of management accounting in the development of performance measures within organizational change program
    • Chenhall, R.H. and Langfield-Smith, K. (1998), "Factors influencing the role of management accounting in the development of performance measures within organizational change program" in Management Accounting Research, Vol. 9, pp. 361-86.
    • (1998) Management Accounting Research , vol.9 , pp. 361-386
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 17
    • 0001920340 scopus 로고
    • The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems
    • Chenhall, R.H. and Morris, D. (1986), "The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems" in The Accounting Review, Vol. 61, No. 1, pp. 16-35.
    • (1986) The Accounting Review , vol.61 , Issue.1 , pp. 16-35
    • Chenhall, R.H.1    Morris, D.2
  • 18
    • 0011966420 scopus 로고    scopus 로고
    • Strategic choices, environmental uncertainty and SBU performance: A note on intervening role of management accounting systems
    • Chong, V.K. and Chong, K.M. (1997), "Strategic choices, environmental uncertainty and SBU performance: a note on intervening role of management accounting systems" in Accounting and Business Research, Vol. 27, pp. 268-74.
    • (1997) Accounting and Business Research , vol.27 , pp. 268-274
    • Chong, V.K.1    Chong, K.M.2
  • 19
    • 13644276896 scopus 로고    scopus 로고
    • The impact of market competition and budgetary participation on performance and job satisfaction
    • Chong, V.K., Eggleton, I.R.C. and Leong, M.K.C. (2005), "The impact of market competition and budgetary participation on performance and job satisfaction" in The British Accounting Review, Vol. 37, pp. 115-33.
    • (2005) The British Accounting Review , vol.37 , pp. 115-133
    • Chong, V.K.1    Eggleton, I.R.C.2    Leong, M.K.C.3
  • 20
    • 67649413991 scopus 로고    scopus 로고
    • The use and usefulness of non-financial performance measures
    • Chow, C.W. and Van der Stede, W.A. (2006), "The use and usefulness of non-financial performance measures" in Management Accounting Quarterly, Vol. 7, No. 3, pp. 1-8.
    • (2006) Management Accounting Quarterly , vol.7 , Issue.3 , pp. 1-8
    • Chow, C.W.1    van der Stede, W.A.2
  • 21
    • 0018018602 scopus 로고
    • A new approach to design and use of management information
    • Daft, R.L. and MacIntosh, N.B. (1978), "A new approach to design and use of management information" in California Management Review, Fall, pp. 82-92.
    • (1978) California Management Review , Issue.Fall , pp. 82-92
    • Daft, R.L.1    MacIntosh, N.B.2
  • 22
    • 2942689985 scopus 로고    scopus 로고
    • An investigation of the effect of balanced scorecard implementation on financial performance
    • Davis, S. and Albright, T. (2004), "An investigation of the effect of balanced scorecard implementation on financial performance" in Management Accounting Research, Vol. 15, pp. 135-53.
    • (2004) Management Accounting Research , vol.15 , pp. 135-153
    • Davis, S.1    Albright, T.2
  • 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" in Accounting, Organisations and Society, Vol. 15, pp. 3-25.
    • (1990) Accounting, Organisations and Society , vol.15 , pp. 3-25
    • Dent, J.F.1
  • 24
    • 0025930128 scopus 로고
    • The performance measurement manifesto
    • Eccles, R.G. (1991), "The performance measurement manifesto" in Harvard Business Review, Vol. 69, pp. 131-7.
    • (1991) Harvard Business Review , vol.69 , pp. 131-137
    • Eccles, R.G.1
  • 25
    • 78149397561 scopus 로고    scopus 로고
    • Economic Planning Unit (EPU), Kuala Lumpur, available at, (accessed January 28, 2008)
    • Economic Planning Unit (EPU), Prime Minister Department (2002), Strategies for Development of the Service Sector, Kuala Lumpur, available at: www.epu.jpm.my/New%20Folder/%20FORUM.pdf (accessed January 28, 2008).
    • (2002) Strategies for Development of the Service Sector
  • 26
    • 0000309990 scopus 로고
    • Incentive compensation design, strategic business unit mission and competitive strategy
    • Fisher, J. and Govindarajan, V. (1993), "Incentive compensation design, strategic business unit mission and competitive strategy" in Journal of Management Accounting Research, Vol. 5, pp. 129-44.
    • (1993) Journal of Management Accounting Research , vol.5 , pp. 129-144
    • Fisher, J.1    Govindarajan, V.2
  • 29
    • 48749141365 scopus 로고
    • Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation
    • Gordon, L.A. and Narayanan, V.K. (1984), "Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation" in Accounting, Organisations and Society, Vol. 9, No. 1, pp. 33-47.
    • (1984) Accounting, Organisations and Society , vol.9 , Issue.1 , pp. 33-47
    • Gordon, L.A.1    Narayanan, V.K.2
  • 30
    • 0000200342 scopus 로고
    • A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy
    • Govindarajan, V. (1988), "A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy" in Academy of Management Journal, Vol. 31, pp. 828-53.
    • (1988) Academy of Management Journal , vol.31 , pp. 828-853
    • Govindarajan, V.1
  • 31
    • 0001353745 scopus 로고
    • Strategy, control systems and resource sharing
    • Govindarajan, V. and Fisher, J. (1990), "Strategy, control systems and resource sharing" in Academy of Management Journal, Vol. 33, No. 2, pp. 259-85.
    • (1990) Academy of Management Journal , vol.33 , Issue.2 , pp. 259-285
    • Govindarajan, V.1    Fisher, J.2
  • 32
    • 0033211921 scopus 로고    scopus 로고
    • Competitor-focused accounting: An exploratory note
    • Guilding, C. (1999), "Competitor-focused accounting: an exploratory note" in Accounting, Organisations and Society, Vol. 24, pp. 583-95.
    • (1999) Accounting, Organisations and Society , vol.24 , pp. 583-595
    • Guilding, C.1
  • 33
    • 0001121424 scopus 로고    scopus 로고
    • An international comparison of strategic management accounting practices
    • Guilding, C., Cravens, K.S. and Tayles, M. (2000), "An international comparison of strategic management accounting practices" in Management Accounting Research, Vol. 11, pp. 113-35.
    • (2000) Management Accounting Research , vol.11 , pp. 113-135
    • Guilding, C.1    Cravens, K.S.2    Tayles, M.3
  • 34
    • 33745279620 scopus 로고    scopus 로고
    • Management control systems and strategy: A resource-based perspective
    • Henri, J. (2006), "Management control systems and strategy: a resource-based perspective" in Accounting, Organisations and Society, Vol. 31, pp. 529-58.
    • (2006) Accounting, Organisations and Society , vol.31 , pp. 529-558
    • Henri, J.1
  • 35
    • 0002616466 scopus 로고
    • The effects of setting budget goals and task uncertainty on performance: A theoretical analysis
    • Hirst, M. (1987), "The effects of setting budget goals and task uncertainty on performance: a theoretical analysis" in The Accounting Review, Vol. 62, No. 4, pp. 774-84.
    • (1987) The Accounting Review , vol.62 , Issue.4 , pp. 774-784
    • Hirst, M.1
  • 36
    • 47849117747 scopus 로고
    • Motivation, leadership and organization: Do American theories apply abroad?
    • Hofstede, G. (1980), "Motivation, leadership and organization: do American theories apply abroad?" in Organizational Dynamics, Summer, pp. 42-63.
    • (1980) Organizational Dynamics , Issue.Summer , pp. 42-63
    • Hofstede, G.1
  • 37
    • 3242811965 scopus 로고    scopus 로고
    • A contingency theory model of the association between strategy, environmental uncertainty and performance measurement: Impact on organization performance
    • Hoque, Z. (2004), "A contingency theory model of the association between strategy, environmental uncertainty and performance measurement: impact on organization performance" in International Business Review, Vol. 13, pp. 485-502.
    • (2004) International Business Review , vol.13 , pp. 485-502
    • Hoque, Z.1
  • 38
    • 0001825712 scopus 로고    scopus 로고
    • Linking balanced scorecard measures to size and market factors: Impact on organizational performance
    • Hoque, Z. and James, W. (2000), "Linking balanced scorecard measures to size and market factors: impact on organizational performance" in Journal of Management Accounting Research, Vol. 12, pp. 1-17.
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 1-17
    • Hoque, Z.1    James, W.2
  • 39
    • 0346448064 scopus 로고    scopus 로고
    • Market competition, computer-aided manufacturing and use of multiple performance measures: An empirical study
    • Hoque, Z., Mia, L. and Alam, M. (2001), "Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study" in British Accounting Review, Vol. 33, pp. 23-45.
    • (2001) British Accounting Review , vol.33 , pp. 23-45
    • Hoque, Z.1    Mia, L.2    Alam, M.3
  • 40
    • 0141537127 scopus 로고    scopus 로고
    • Performance implications of strategic performance measurement in financial services firms
    • Ittner, C.D., Larcker, D.F. and Randall, T. (2003), "Performance implications of strategic performance measurement in financial services firms" in Accounting, Organisations and Society, Vol. 28, pp. 715-41.
    • (2003) Accounting, Organisations and Society , vol.28 , pp. 715-741
    • Ittner, C.D.1    Larcker, D.F.2    Randall, T.3
  • 44
    • 54349116635 scopus 로고    scopus 로고
    • Transforming the balanced scorecard from performance measurement to strategic management: Part 1
    • Kaplan, R.S. and Norton, D.P. (2001a), "Transforming the balanced scorecard from performance measurement to strategic management: Part 1" in Accounting Horizons, Vol. 15, No. 1, pp. 87-104.
    • (2001) Accounting Horizons , vol.15 , Issue.1 , pp. 87-104
    • Kaplan, R.S.1    Norton, D.P.2
  • 45
    • 77249095328 scopus 로고    scopus 로고
    • Transforming the balanced scorecard from performance measurement to strategic management: Part II
    • Kaplan, R.S. and Norton, D.P. (2001b), "Transforming the balanced scorecard from performance measurement to strategic management: Part II" in Accounting Horizons, Vol. 15, No. 2, pp. 147-60.
    • (2001) Accounting Horizons , vol.15 , Issue.2 , pp. 147-160
    • Kaplan, R.S.1    Norton, D.P.2
  • 46
    • 0000364773 scopus 로고
    • The effect of different types of competition on the use of management controls
    • Khandwalla, P.N. (1972), "The effect of different types of competition on the use of management controls" in Journal of Accounting Research, Vol. 10, pp. 275-85.
    • (1972) Journal of Accounting Research , vol.10 , pp. 275-285
    • Khandwalla, P.N.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" in Accounting, Organisations and Society, Vol. 22, No. 2, pp. 207-32.
    • (1997) Accounting, Organisations and Society , vol.22 , Issue.2 , pp. 207-232
    • Langfield-Smith, K.1
  • 48
    • 0000633667 scopus 로고
    • The perceived importance information characteristics for strategic budgeting decisions
    • Larcker, D.F. (1981), "The perceived importance information characteristics for strategic budgeting decisions" in The Accounting Review, Vol. 56, No. 3, pp. 519-38.
    • (1981) The Accounting Review , vol.56 , Issue.3 , pp. 519-538
    • Larcker, D.F.1
  • 49
    • 0036201512 scopus 로고    scopus 로고
    • Managing multiple dimensions of manufacturing performance - an exploratory study
    • Lilis, A.M. (2002), "Managing multiple dimensions of manufacturing performance - an exploratory study" in Accounting, Organisations and Society, Vol. 27, pp. 497-529.
    • (2002) Accounting, Organisations and Society , vol.27 , pp. 497-529
    • Lilis, A.M.1
  • 50
    • 84984135804 scopus 로고
    • Management accounting and service industries: An exploratory account of historical and current economic context
    • Lowry, J.F. (1990), "Management accounting and service industries: an exploratory account of historical and current economic context" in ABACUS, Vol. 26, No. 2, pp. 159-84.
    • (1990) ABACUS , vol.26 , Issue.2 , pp. 159-184
    • Lowry, J.F.1
  • 52
    • 78149369628 scopus 로고    scopus 로고
    • Ministry of Finance, available at, (accessed 15 March 2009)
    • Malaysia Economic Report (2008), Ministry of Finance, available at: www2.treasury.gov.my/index.php?option=com_content&view=article&id=776%3Alaporan-ekonomi-20082009 (accessed 15 March 2009).
    • (2008) Report Malaysia Economic
  • 53
    • 7544233131 scopus 로고    scopus 로고
    • Choice and change of measures in performance measurement models
    • Malina, M.A. and Selto, F.H. (2004), "Choice and change of measures in performance measurement models" in Management Accounting Research, Vol. 15, pp. 441-69.
    • (2004) Management Accounting Research , vol.15 , pp. 441-469
    • Malina, M.A.1    Selto, F.H.2
  • 54
    • 26444522191 scopus 로고    scopus 로고
    • The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organisations
    • Md. Auzair, S., Langfield-Smith, K. (2005), "The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organisations" in Management Accounting Research, Vol. 16, pp. 399-421.
    • (2005) Management Accounting Research , vol.16 , pp. 399-421
    • Auzair, M.S.1    Langfield-Smith, K.2
  • 56
    • 0033147860 scopus 로고    scopus 로고
    • Market competition, management accounting systems and business unit performance
    • Mia, L. and Clarke, B. (1999), "Market competition, management accounting systems and business unit performance" in Management Accounting Research, Vol. 10, pp. 137-58.
    • (1999) Management Accounting Research , vol.10 , pp. 137-158
    • Mia, L.1    Clarke, B.2
  • 57
    • 0038186449 scopus 로고    scopus 로고
    • The use of management accounting systems in hotel: An exploratory study
    • Mia, L. and Patiar, A. (2001), "The use of management accounting systems in hotel: an exploratory study" in Hospitality Management, Vol. 20, pp. 111-28.
    • (2001) Hospitality Management , vol.20 , pp. 111-128
    • Mia, L.1    Patiar, A.2
  • 58
    • 84970156121 scopus 로고
    • A preliminary investigation into the influence of customer-firm interface on information processing and task activities in service organizations
    • Mills, P.K. and Turk, T. (1986), "A preliminary investigation into the influence of customer-firm interface on information processing and task activities in service organizations" in Journal of Management, Vol. 12, No. 1, pp. 91-104.
    • (1986) Journal of Management , vol.12 , Issue.1 , pp. 91-104
    • Mills, P.K.1    Turk, T.2
  • 59
    • 0030548431 scopus 로고    scopus 로고
    • Management accounting and control in services: Structural and behavioural perspectives
    • Modell, S. (1996), "Management accounting and control in services: structural and behavioural perspectives" in International Journal of Service Industry Management, Vol. 7, No. 2, pp. 57-80.
    • (1996) International Journal of Service Industry Management , vol.7 , Issue.2 , pp. 57-80
    • Modell, S.1
  • 60
    • 1842661195 scopus 로고    scopus 로고
    • A process-oriented contingency approach to responsibility in professional services: Structural and behavioural perspectives
    • Modell, S. (1997), "A process-oriented contingency approach to responsibility in professional services: structural and behavioural perspectives" in International Journal of Service Industry Management, Vol. 8, No. 4, pp. 306-35.
    • (1997) International Journal of Service Industry Management , vol.8 , Issue.4 , pp. 306-335
    • Modell, S.1
  • 61
    • 0002520520 scopus 로고    scopus 로고
    • The balance on the balanced scorecard - a critical analysis of some of its assumption
    • Nørreklit, H. (2000), "The balance on the balanced scorecard - a critical analysis of some of its assumption" in Management Accounting Research, Vol. 11, pp. 65-88.
    • (2000) Management Accounting Research , vol.11 , pp. 65-88
    • Nørreklit, H.1
  • 62
    • 0007168427 scopus 로고    scopus 로고
    • The operations of control systems in large audit firms
    • Otley, D.T. and Pierce, B.J. (1996), "The operations of control systems in large audit firms" in Auditing: A Journal of Practice and Theory, Vol. 15, No. 2, pp. 65-84.
    • (1996) Auditing: A Journal of Practice and Theory , vol.15 , Issue.2 , pp. 65-84
    • Otley, D.T.1    Pierce, B.J.2
  • 63
    • 23844450993 scopus 로고    scopus 로고
    • Management control in audit firms - partners' perspectives
    • Pierce, B. and Sweeney, B. (2005), "Management control in audit firms - partners' perspectives" in Management Accounting Research, Vol. 16, pp. 340-70.
    • (2005) Management Accounting Research , vol.16 , pp. 340-370
    • Pierce, B.1    Sweeney, B.2
  • 65
    • 85087099991 scopus 로고    scopus 로고
    • European service sectors
    • Boden, M., Miles, I. (Eds.), Continuum, London
    • Preíβl, B. (2000), "European service sectors" in Boden, M. and Miles, I. (Eds.), Services and the Knowledge-based Economy, Continuum, London, pp. 64-85.
    • (2000) Services and the Knowledge-Based Economy , pp. 64-85
    • Preíßl, B.1
  • 66
    • 0031161769 scopus 로고    scopus 로고
    • Linking organizational effectiveness, key success factors and performance measures: An analytical framework
    • Rangone, A. (1997), "Linking organizational effectiveness, key success factors and performance measures: an analytical framework" in Management Accounting Research, Vol. 8, pp. 207-19.
    • (1997) Management Accounting Research , vol.8 , pp. 207-219
    • Rangone, A.1
  • 67
    • 0036520897 scopus 로고    scopus 로고
    • The differential effect of environmental dimensionality, size, and structure on budget system characteristics in hotels
    • Sharma, D.S. (2002), "The differential effect of environmental dimensionality, size, and structure on budget system characteristics in hotels" in Management Accounting Research, Vol. 13, pp. 101-30.
    • (2002) Management Accounting Research , vol.13 , pp. 101-130
    • Sharma, D.S.1
  • 68
    • 0001452682 scopus 로고    scopus 로고
    • Positioning services along the volume variety diagonal: The contingencies of service design, control and improvement
    • Silvestro, R. (1999), "Positioning services along the volume variety diagonal: the contingencies of service design, control and improvement" in International Journal of Operations & Production Management, Vol. 19, No. 4, pp. 399-420.
    • (1999) International Journal of Operations & Production Management , vol.19 , Issue.4 , pp. 399-420
    • Silvestro, R.1
  • 69
    • 0002269249 scopus 로고
    • Control in an age of empowerment
    • Simons, R. (1995), "Control in an age of empowerment" in Harvard Business Review, March-April, pp. 80-8.
    • (1995) Harvard Business Review , Issue.March-April , pp. 80-88
    • Simons, R.1
  • 70
    • 19644377223 scopus 로고    scopus 로고
    • Is standard costing obsolete? Empirical evidence from Malaysia
    • Sulaiman, M., Ahmad, N.N. and Mohd, A.N. (2005), "Is standard costing obsolete? Empirical evidence from Malaysia" in Managerial Auditing Journal, Vol. 20, No. 2, pp. 109-24.
    • (2005) Managerial Auditing Journal , vol.20 , Issue.2 , pp. 109-124
    • Sulaiman, M.1    Ahmad, N.N.2    Mohd, A.N.3
  • 71
    • 23844506415 scopus 로고    scopus 로고
    • The interplay of different levers of control: A case study of introducing a new performance measurement system
    • Tuomela, T. (2005), "The interplay of different levers of control: a case study of introducing a new performance measurement system" in Management Accounting Research, Vol. 16, pp. 293-320.
    • (2005) Management Accounting Research , vol.16 , pp. 293-320
    • Tuomela, T.1
  • 72
  • 74
    • 0042617540 scopus 로고    scopus 로고
    • Identification of critical operational performance measures - a research note on a benchmarking study in transportation and distribution sector
    • Wouters, M., Kokke, K., Theeuwes, J. and Donselaar, K.V. (1999), "Identification of critical operational performance measures - a research note on a benchmarking study in transportation and distribution sector" in Management Accounting Research, Vol. 10, pp. 439-52.
    • (1999) Management Accounting Research , vol.10 , pp. 439-452
    • Wouters, M.1    Kokke, K.2    Theeuwes, J.3    Donselaar, K.V.4
  • 75
    • 33747090863 scopus 로고    scopus 로고
    • Understanding factors for benchmarking adoption: New evidence from Malaysia
    • Yean, P.L., Zailani, S. and Keng, L.S. (2006), "Understanding factors for benchmarking adoption: new evidence from Malaysia" in Benchmarking: An International Journal, Vol. 13, No. 5, pp. 548-65.
    • (2006) Benchmarking: An International Journal , vol.13 , Issue.5 , pp. 548-565
    • Yean, P.L.1    Zailani, S.2    Keng, L.S.3
  • 76
    • 84986043508 scopus 로고    scopus 로고
    • Benchmarking best practices: An integrated approach
    • Bhutta, K.S. and Huq, F. (1999), "Benchmarking best practices: an integrated approach" in Benchmarking: An International Journal, Vol. 37, No. 4, pp. 254-68.
    • (1999) Benchmarking: An International Journal , vol.37 , Issue.4 , pp. 254-268
    • Bhutta, K.S.1    Huq, F.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.