메뉴 건너뛰기




Volumn 38, Issue 6-7, 2013, Pages 407-419

Management control as a system or a package? Conceptual and empirical issues

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84888430536     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2013.09.002     Document Type: Article
Times cited : (349)

References (34)
  • 1
    • 3943072357 scopus 로고    scopus 로고
    • Determinants of control system design in divisionalized firms
    • Abernethy M.A., Bouwens J., Van Lent L. Determinants of control system design in divisionalized firms. The Accounting Review 2004, 70:545-570.
    • (2004) The Accounting Review , vol.70 , pp. 545-570
    • Abernethy, M.A.1    Bouwens, J.2    Van Lent, L.3
  • 2
    • 84861375981 scopus 로고    scopus 로고
    • Three-way complementarities: Performance pay, human resource analytics, and information technology
    • Aral S., Brynjolfsson E., Wy L. Three-way complementarities: Performance pay, human resource analytics, and information technology. Management Science 2012, 58(5):913-931.
    • (2012) Management Science , vol.58 , Issue.5 , pp. 913-931
    • Aral, S.1    Brynjolfsson, E.2    Wy, L.3
  • 3
    • 21844524127 scopus 로고    scopus 로고
    • Testing for complementarities in reduced-form regressions: A note
    • Arora A. Testing for complementarities in reduced-form regressions: A note. Economic Letters 1996, 50(1):51-55.
    • (1996) Economic Letters , vol.50 , Issue.1 , pp. 51-55
    • Arora, A.1
  • 4
    • 84934453759 scopus 로고
    • Complementarity and external linkages - The strategies of the large firms in biotechnology
    • Arora A., Gambardella A. Complementarity and external linkages - The strategies of the large firms in biotechnology. Journal of Industrial Economics 1990, 38(4):361-379.
    • (1990) Journal of Industrial Economics , vol.38 , Issue.4 , pp. 361-379
    • Arora, A.1    Gambardella, A.2
  • 5
    • 84888438534 scopus 로고    scopus 로고
    • An empirical framework for testing theories about complementarity in organizational design. Working paper, NBER.
    • Athey, S., & Stern, S. (1998). An empirical framework for testing theories about complementarity in organizational design. Working paper, NBER.
    • (1998)
    • Athey, S.1    Stern, S.2
  • 6
    • 34547736393 scopus 로고    scopus 로고
    • Defining management accounting constructs: A methodological note on the risks of conceptual misspecification
    • Bisbe J., Batista-Foguet J.M., Chenhall R.H. Defining management accounting constructs: A methodological note on the risks of conceptual misspecification. Accounting, Organizations and Society 2007, 32:789-820.
    • (2007) Accounting, Organizations and Society , vol.32 , pp. 789-820
    • Bisbe, J.1    Batista-Foguet, J.M.2    Chenhall, R.H.3
  • 7
    • 33644541420 scopus 로고    scopus 로고
    • In search of complementarity in innovation strategy: Internal R&D and external knowledge acquisition
    • Cassiman B., Veugelers R. In search of complementarity in innovation strategy: Internal R&D and external knowledge acquisition. Management Science 2006, 52(1):68-82.
    • (2006) Management Science , vol.52 , Issue.1 , pp. 68-82
    • Cassiman, B.1    Veugelers, R.2
  • 8
    • 0031067694 scopus 로고    scopus 로고
    • Reflections on a contingent view of accounting
    • Chapman C.S. Reflections on a contingent view of accounting. Accounting, Organizations and Society 1997, 22(2):189-205.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.2 , pp. 189-205
    • Chapman, C.S.1
  • 9
    • 0037290655 scopus 로고    scopus 로고
    • Management control system design within its organizational context: Findings from contingency-based research and directions for the future
    • Chenhall R.H. Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 2003, 28:127-168.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 127-168
    • Chenhall, R.H.1
  • 10
    • 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. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society 1998, 23(3):243-264.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.3 , pp. 243-264
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 11
    • 34547499914 scopus 로고    scopus 로고
    • The issue of endogeneity within theory-based, quantitative management accounting research
    • Chenhall R.H., Moers F. The issue of endogeneity within theory-based, quantitative management accounting research. European Accounting Review 2007, 16(1):173-195.
    • (2007) European Accounting Review , vol.16 , Issue.1 , pp. 173-195
    • Chenhall, R.H.1    Moers, F.2
  • 12
    • 0347129591 scopus 로고    scopus 로고
    • Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements
    • Dekker H.C. Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society 2004, 29:27-49.
    • (2004) Accounting, Organizations and Society , vol.29 , pp. 27-49
    • Dekker, H.C.1
  • 13
    • 53949100837 scopus 로고    scopus 로고
    • Partner selection and governance design in interfirm relationships
    • Dekker H.C. Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society 2008, 33:915-941.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 915-941
    • Dekker, H.C.1
  • 15
    • 34948882209 scopus 로고    scopus 로고
    • The relationship between trust and control in international joint ventures: Evidence from the airline industry
    • Emsley D., Kidon F. The relationship between trust and control in international joint ventures: Evidence from the airline industry. Contemporary Accounting Research 2007, 24(3):829-858.
    • (2007) Contemporary Accounting Research , vol.24 , Issue.3 , pp. 829-858
    • Emsley, D.1    Kidon, F.2
  • 17
    • 71549115154 scopus 로고    scopus 로고
    • The design and use of performance management systems: An extended framework for analysis
    • Ferreira A., Otley D. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research 2009, 20:263-282.
    • (2009) Management Accounting Research , vol.20 , pp. 263-282
    • Ferreira, A.1    Otley, D.2
  • 18
    • 0002792993 scopus 로고
    • Contingency-based research on management control systems: Categorization by level of complexity
    • Fisher J. Contingency-based research on management control systems: Categorization by level of complexity. Journal of Accounting Literature 1995, 14:24-53.
    • (1995) Journal of Accounting Literature , vol.14 , pp. 24-53
    • Fisher, J.1
  • 19
    • 8844221367 scopus 로고    scopus 로고
    • Management accounting system design in manufacturing departments: An empirical investigation using a multiple contingencies approach
    • Gerdin J. Management accounting system design in manufacturing departments: An empirical investigation using a multiple contingencies approach. Accounting, Organizations and Society 2005, 30:99-126.
    • (2005) Accounting, Organizations and Society , vol.30 , pp. 99-126
    • Gerdin, J.1
  • 20
    • 0000000858 scopus 로고    scopus 로고
    • Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis
    • Hartmann F.G.H., Moers F. Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis. Accounting, Organizations and Society 1999, 24:291-315.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 291-315
    • Hartmann, F.G.H.1    Moers, F.2
  • 21
    • 84857274732 scopus 로고    scopus 로고
    • Accounting decentralization and performance evaluation of business unit managers
    • Indejejikian R., Matějka M. Accounting decentralization and performance evaluation of business unit managers. The Accounting Review 2012, 87(1):261-290.
    • (2012) The Accounting Review , vol.87 , Issue.1 , pp. 261-290
    • Indejejikian, R.1    Matějka, M.2
  • 22
    • 0037290685 scopus 로고    scopus 로고
    • Mapping management accounting: Graphics and guidelines for theory-consistent empirical research
    • Luft J., Shields M.D. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 2003, 28:169-249.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 169-249
    • Luft, J.1    Shields, M.D.2
  • 23
    • 56949090820 scopus 로고    scopus 로고
    • Management control systems as a package - Opportunities, challenges and research directions
    • Malmi T., Brown D.A. Management control systems as a package - Opportunities, challenges and research directions. Management Accounting Research 2008, 19:287-300.
    • (2008) Management Accounting Research , vol.19 , pp. 287-300
    • Malmi, T.1    Brown, D.A.2
  • 24
    • 0037290740 scopus 로고    scopus 로고
    • Disciplinary constraints on the advancement of knowledge: The case of organizational incentive systems
    • Merchant K.A., Van der Stede W.A., Zheng L. Disciplinary constraints on the advancement of knowledge: The case of organizational incentive systems. Accounting, Organizations and Society 2003, 28:251-286.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 251-286
    • Merchant, K.A.1    Van der Stede, W.A.2    Zheng, L.3
  • 25
    • 0002335404 scopus 로고
    • The economics of modern manufacturing: Technology. strategy, and organizationg
    • Milgrom P., Roberts J. The economics of modern manufacturing: Technology. strategy, and organizationg. American Economic Review 1990, 80(3):511-528.
    • (1990) American Economic Review , vol.80 , Issue.3 , pp. 511-528
    • Milgrom, P.1    Roberts, J.2
  • 26
    • 58149211224 scopus 로고
    • Complementarities and fit: Strategy, structure, and organizational change in manufacturing
    • Milgrom P., Roberts J. Complementarities and fit: Strategy, structure, and organizational change in manufacturing. Journal of Accounting and Economics 1995, 19(2/3):179-208.
    • (1995) Journal of Accounting and Economics , vol.19 , Issue.2-3 , pp. 179-208
    • Milgrom, P.1    Roberts, J.2
  • 27
    • 0035343476 scopus 로고    scopus 로고
    • Management accounting systems and organizational configurations: A life-cycle perspective
    • Moores K., Yuen S. Management accounting systems and organizational configurations: A life-cycle perspective. Accounting, Organizations and Society 2001, 26:351-389.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 351-389
    • Moores, K.1    Yuen, S.2
  • 28
    • 49149141369 scopus 로고
    • The contingency theory of management accounting: Achievements and prognosis
    • Otley D.T. The contingency theory of management accounting: Achievements and prognosis. Accounting, Organizations and Society 1980, 5(4):413-428.
    • (1980) Accounting, Organizations and Society , vol.5 , Issue.4 , pp. 413-428
    • Otley, D.T.1
  • 29
    • 0036651092 scopus 로고    scopus 로고
    • Misperceiving interactions among complements and substitutes: Organizational consequences
    • Siggelkow N. Misperceiving interactions among complements and substitutes: Organizational consequences. Management Science 2002, 48(7):900-916.
    • (2002) Management Science , vol.48 , Issue.7 , pp. 900-916
    • Siggelkow, N.1
  • 30
    • 84888440837 scopus 로고
    • Codman & Shurtleff, Inc.: Planning and control systems: Harvard Business School Case 187-081.
    • Simons, R. (1987). Codman & Shurtleff, Inc.: Planning and control systems: Harvard Business School Case 187-081.
    • (1987)
    • Simons, R.1
  • 31
    • 0035285362 scopus 로고    scopus 로고
    • Interdependencies, trust and information in relationships, alliances and networks
    • Tomkins C. Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society 2001, 26:161-191.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 161-191
    • Tomkins, C.1
  • 32
    • 23844524501 scopus 로고    scopus 로고
    • Assessing the quality of evidence in empirical management accounting research: The case of survey studies
    • Van der Stede W.A., Young S.M., Chen C.-H. Assessing the quality of evidence in empirical management accounting research: The case of survey studies. Accounting, Organizations and Society 2005, 30:655-684.
    • (2005) Accounting, Organizations and Society , vol.30 , pp. 655-684
    • Van der Stede, W.A.1    Young, S.M.2    Chen, C.-H.3
  • 33
    • 1342265018 scopus 로고    scopus 로고
    • An empirical investigation of the relationship between the use of strategic human capital and the design of the management control system
    • Widener S.K. An empirical investigation of the relationship between the use of strategic human capital and the design of the management control system. Accounting, Organizations and Society 2004, 29:377-399.
    • (2004) Accounting, Organizations and Society , vol.29 , pp. 377-399
    • Widener, S.K.1
  • 34
    • 34547785455 scopus 로고    scopus 로고
    • An empirical analysis of the levers of control
    • Widener S.K. An empirical analysis of the levers of control. Accounting, Organizations and Society 2007, 32:757-788.
    • (2007) Accounting, Organizations and Society , vol.32 , pp. 757-788
    • Widener, S.K.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.