Management control in small and medium-sized enterprises: Indirect control forms, control combinations and their effect on company performance

Management Control in Small and Medium-Sized Enterprises: Indirect Control Forms, Control Combinations and their Effect on Company Performance

Volumn , Issue , 2009, Pages 1-272

  Hutzschenreuter, Jens ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84889769556     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1007/978-3-8349-8395-4     Document Type: Book

References (523)

1. Aaltonen, P./Ikavalko, H. (2002): Implementing Strategies Successfully, in: Integrated Manufacturing Systems, 13(6), pp. 415-418.
2. Abernethy, M. A./Guthrie, C. H. (1994): An Empirical Assessment of the "Fit" between Strategy and Management Information System Design, in: Accounting & Finance, 34(2), pp. 49-66.
3. Aernoudts, R. H./De Heer, M. A. (2008): On the Interplay between Strategy and Management Control Systems, SSRN. Available from http://ssrn. com/abstract=1105345 (accessed 08.02.2009).
4. Agrawal, P. (2002): Double moral hazard, monitoring, and the nature of contracts, in: Journal of Economics, 75(1), pp. 33-61.
5. Ahn, H./Dyckhoff, H. (2004): Zum Kern des Controllings: Von der Rationalitätssicherung zur Effektivitäts-und Effizienzsicherung, in: Scherm, E./Pietsch, G. (ed.): Controlling - Theorien und Konzeptionen, München, pp. 501-525.
6. Akerlof, G. A. (1970): The Market for "Lemons": Quality Uncertainty and the Market Mechanism, in: Quarterly Journal of Economics, 84(3), pp. 488-500.
7. Albach, H. (2000): Allgemeine Betriebswirtschaftslehre - Einführung, Wiesbaden, Gabler.
8. Aldrich, H./Auster, E. (1986): Even Dwarfs Started Small: Liabilities of Age and Size and Their Strategic Implications, in: Research in Organizational Behavior, 8, pp. 165-186.
9. Allio, M. K. (2005): A short, practical guide to implementing strategy, in: Journal of Business Strategy, 26(4), pp. 12-21.
10. Allison, P. D. (2001): Missing Data, Thousand Oaks, Sage.
11. Almus, M. (2000): Testing "Gibrat's Law" for Young Firms - Empirical Results for West Germany, in: Small Business Economics, 15(1), pp. 1-12.
12. Alvesson, M./Karreman, D. (2004): Interfaces of control. Technocratic and socioideological control in a global management consultancy firm, in: Accounting, Organizations and Society, 29(3-4), pp. 423-444.
13. Amat, J./Carmona, S./Roberts, H. (1994): Context and change in management accounting systems: a Spanish case study, in: Management Accounting Research, 5(2), pp. 107-122.
14. Anderson, S. W./Young, S. M. (1999): The impact of contextual and process factors on the evaluation of activity-based costing systems, in: Accounting, Organizations and Society, 24(7), pp. 525-559.
15. Anthony, R. N. (1952): Management controls in industrial research organizations, Boston, Harvard Univ.
16. Anthony, R. N. (1965): Planning and control systems: a framework for analysis, Boston, Harvard Univ.
17. Anthony, R. N./Dearden, J./Bedford, N. M. (1989): Management Control Systems, 6. ed., Homewood, Ill., Irwin.
18. Anthony, R. N./Govindarajan, V. (2003): Management Control Systems, 11. internat. ed., Boston, McGraw-Hill.
19. Armstrong, J. S./Overton, T. S. (1977): Estimating Nonresponse Bias in Mail Surveys, in: Journal of Marketing Research, 14(3), pp. 396-402.
20. Arthur, J. B. (1994): Effects of Human Resource Systems on Manufacturing Performance and Turnover, in: Academy of Management Journal, 37(3), pp. 670-687.
21. Astrachan, J. H./Kolenko, T. A. (1994): A Neglected Factor Explaining Family Business Success: Human Resource Practices, in: Family Business Review, 7(3), pp. 251-262.
22. Auster, R. D. (1979): Shirking in the Theory of the Firm, in: Southern Economic Journal, 45(3), pp. 867-873.
23. Avolio, B. J./Howell, J. M./Sosik, J. J. (1999): A Funny Thing Happened on the Way to the Bottom Line: Humor as a Moderator of Leadership Style Effects, in: Academy of Management Journal, 42(2), pp. 219-227.
24. Backhaus, K./Erichson, B./Plinke, W./Weiber, R. (2006): Multivariate Analysemethoden - Eine anwendungsorientierte Einführung, 11. ed., Berlin et al., Springer.
25. Baetge, J./Schuppert, A. (1991a): Zur Wirtschaftlichkeit der Überwachung von Routinetätigkeiten: Ein Modell der Überwachungs-und Kostentheorie, Teil I, in: Zeitschrift für Betriebswirtschaft, 61(9), pp. 1045-1061.
26. Baetge, J./Schuppert, A. (1991b): Zur Wirtschaftlichkeit der Überwachung von Routinetätigkeiten: Ein Modell der Überwachungs-und Kostentheorie, Teil II, in: Zeitschrift für Betriebswirtschaft, 61(9), pp. 1131-1148.
27. Bagozzi, R. P. (1981): Causal modeling: a general method for developing and testing theories in consumer research, in: Monroe, K. B. (ed.): Advances in consumer research, Ann Arbor, pp. 195-202.
28. Bagozzi, R. P./Phillips, L. W. (1982): Representing and Testing Organizational Theories: A Holistic Construal, in: Administrative Science Quarterly, 27(3), pp. 459-489.
29. Bagozzi, R. P./Yi, Y./Phillips, L. W. (1991): Assessing Construct Validity in Organizational Research, in: Administrative Science Quarterly, 36(3), pp. 421-458.
30. Baiman, S. (1990): Agency research in managerial accounting: A second look, in: Accounting, Organizations and Society, 15(4), pp. 341-371.
31. Baldauf, A./Cravens, D. W./Piercy, N. F. (2005): Sales Management Control Research - Synthesis and an agenda for future research, in: Journal of Personal Selling & Sales Management, 25(1), pp. 7-26.
32. Balderjahn, I. (1986): Das umweltbewußte Konsumentenverhalten. Betriebswirtschaftliche Schriften, Heft 123, Berlin, Duncker & Humblot.
33. Ball, K./Wilson, D. C. (2000): Power, Control and Computer-based Performance Monitoring: Repertoires, Resistance and Subjectivities, in: Organization Studies, 21(3), pp. 539-565.
34. Banker, R. D./Potter, G./Schroeder, R. G. (1993): Reporting Manufacturing Performance Measures to Workers: An Empirical Study, in: Journal of Management Accounting Research, 5, pp. 33-55.
35. Bankhofer, U. (1995): Unvollständige Daten-und Distanzmatrizen in der Multivariaten Datenanalyse, Bergisch-Gladbach, Eul.
36. Banks, M. C./Bures, A. L./Champion, D. L. (1987): Decision making factors in small business: Training and development, in: Joumal of Small Business Management, 25(1), pp. 19-25.
37. Bantel, K. A. (1998): Technology-based, "adolescent" firm configurations: strategy identification, context, and performance, in: Journal of Business Venturing, 13(3), pp. 205-230.
38. Baroudi, J. J./Orlikowski, W. J. (1989): The problem of statistical power in MIS research, in: MIS Quarterly, 13(1), pp. 87-106.
39. Bart, C. K. (1993): General managers control new and existing products differently, in: Journal of Business Venturing, 8(4), pp. 341-361.
40. Bart, C. K./Baetz, M. C. (1998): The Relationship between Mission Statements and Firm Performance: An Exploratory Study, in: Journal of Management Studies, 35(6), pp. 823-853.
41. Bea, F. X./Göbel, E. (2006): Organisation: Theorie und Gestaltun, 3. ed., Stuttgart, Lucius & Lucius.
42. Becker, B./Gerhart, B. (1996): The Impact of Human Resource Management on Organizational Performance: Progress and Prospects, in: Academy of Management Journal, 39(4), pp. 779-801.
43. Berger, P. L./Liuckmann, T. (1980): Die gesellschaftliche Konstruktion der Wirklichkeit, 5. ed., Frankfurt/Main, Fischer-Taschenbuch-Verlag.
44. Berman, J. S./Kenny, D. A. (1976): Correlational bias in observer ratings, in: Journal of Personality and Social Psychology, 34(6), pp. 263-273.
45. Berry, A. J./Broadbent, J./Otley, D. (1995): The domain of organisational control, in: Berry, A. J./Broadbent, J./Otley, D. (ed.): Management control: theories, issues and practices, 1. ed., Basingstoke et al., pp. 3-16.
46. Berthelot, S./Morrill, J. (2007): Strategy, control systems and performance: an empirical study of small and medium sized enterprises (SME's), 30th Annual Congress of the European Accounting Association, Lisabon.
47. Betge, P. (1993): Unternehmens-und Betriebsgröße, in: Wittmann, W. (ed.): Handwörterbuch der Betriebswirtschaft, 5. ed., Stuttgart, pp. 4271-4285.
48. Betz, S. (2002): Kontrollsystem, in: Küpper, H.-U./Wagenhofer, A. (ed.): Handwörterbuch Unternehmensrechnung und Controlling Stuttgart, pp. 986-995.
49. Betzin, J./Henseler, J. (2005): Einführung in die Funktionsweise des PLS-Algorithmus, in: Bliemel, F. W. (ed.): Handbuch PLS-Pfadmodellierung: Methode, Anwendung, Praxisbeispiele, Stuttgart, pp. 49-69.
50. Bhargava, S. (1994): Profit Sharing and the Financial Performance of Companies: Evidence from UK Panel data, in: Economic Journal, 104(426), pp. 1044-1056.
51. Bjørnenak, T. (1997): Diffusion and accounting: the case of ABC in Norway, in: Management Accounting Research, 8(1), pp. 3-17.
52. Bloom, N./Van Reenen, J. M. (2007): Measuring and Explaining Management Practices Across Firms and Countries, SSRN. Available from http://ssrn. com/abstract=1309576 (accessed 08.02.2009).
53. Boag, D. A. (1987): Marketing control and performance in early-growth companies, in: Journal of Business Venturing, 2(4), pp. 365-379.
54. Bollen, K. A./Lennox, R. (1991): Conventional Wisdom on Measurement: A Structural Equation Perspective, in: Psychological Bulletin, 110(2), pp. 305-314.
55. Bollen, K. A./Ting, K.-F. (1998): Bootstrapping - A Test Statistic for Vanishing Tetrads, in: Sociological Methods and Research, 27(1), pp. 77-102.
56. Bollen, K. A./Ting, K.-F. (2000): A Tetrad Test for Causal Indicators, in: Psychological Methods, 5(1), pp. 3-22.
57. Boreham, P. (1980): The dialectic of theory and control: Capitalist crisis and the organization of labour., in: Dunkerley, D./Salaman, G. (ed.): The international yearbook of Organization Science, London, pp. 16-35.
58. Bosetzky, H. (1972): Die instrumentelle Funktion der Beförderung, in: Verwaltungsarchiv, 63, pp. 372-384.
59. Bourke, L. B./Fielder, E. P. (2003): How to Conduct Self-Administered and Mail Surveys, 2. ed., Thousand Oaks, Sage.
60. Bowen, D. E./Ostroff, C. (2004): Understanding HRM-firm performance linkages: The role of the "strength" of the HRM system, in: Academy of Management Review, 29(2), pp. 203
61. Boxall, P./Gilbert, J. (2007): The management of managers: A review and conceptual framework, in: International Journal of Management Reviews, 9(2), pp. 95-115.
62. Boyd, B. K./Gove, S./Hitt, M. A. (2005): Construct measurement in strategic management research: illusion or reality?, in: Strategic Management Journal, 26(3), pp. 239-257.
63. Bradach, J. L./Eccles, R. G. (1989): Price, authority, and trust, in: Annual Review of Sociology 15, pp. 97-118.
64. Braverman, H. (1974): Labor and monopoly capital, New York et al., Monthly Review Press.
65. Brentel, H./Klemisch, H./Rohn, H. (2003): Lernendes Unternehmen: Konzepte und Instrumente fur eine zukunftsfahige Unternehmens-und Organisationsentwicklung, 1. ed., Wiesbaden, Westdt. Verl.
66. Brettel, M./Engelen, A./Heinemann, F. (2009): der Einfluss nationaler Kultur auf Stellhebel und Wirkung der Marktorientierung in deutschen und thailändischen jungen Unternehmen, in: Zeitschrift für Betriebswirtschaft, 79(1), pp. 1-34.
67. Brettel, M./Engelen, A./Heinemann, F./Kessell, A. (2008a): Marktorientierte Unternehmenskultur als Erfolgsfaktor in jungen Wachstumsunternehmen, in: Zeitschrift für Betriebswirtschaft, 78(11), pp. 1197-1220.
68. Brettel, M./Engelen, A./Heinemann, F./Vadhanasindhu, P. (2008b): Antecedents of Market Orientation: A Cross-Cultural Comparison, in: Journal of International Marketing, 16(2), pp. 84-119.
69. Brettel, M./Heinemann, F./Hiddemann, T. (2006): Operatives Management als Erfolgsfaktor in jungen Wachstumsunternehmen: Die moderierende Wirkung von interner und externer Unsicherheit, in: Zeitschrift für Betriebswirtschaft, 76(4), pp. 1-45.
70. Brettel, M./Heinemann, F./Kessell, A. (2005): Market Orientation in Emerging Firms - Developing an Appropriate Measurement Instrument and Determining the Effect of Company Success, Report: Lehrstuhl Wirtschaftswissenschaften für Ingenieure und Naturwissenschaftler, RWTH Aachen.
71. Brettel, M./Jaugey, C./Rost, C. (2000): Business Angels - der informelle Beteiligungskapitalmarkt in Deutschland, Wiesbaden, DUV.
72. Brettel, T. (2006): Fremdkontrolle als Dienstleistung für Dritte: Eine Fallstudienanalyse, Wiesbaden, DUV.
73. Brouthers, K. D./Nakos, G. (2004): SME Entry Mode Choice and Performance: A Transaction Cost Perspective, in: Entrepreneurship: Theory and Practice 28(3), pp. 229-247.
74. Brown, S. J./Goetzmann, W./Ibbotson, R. G./Ross, S. A. (1992): Survivorship Bias in Performance Studies, in: The Review of Financial Studies, 5(4), pp. 553-580.
75. Brownell, P. (1982): The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness, in: Journal of Accounting Research, 20(1), pp. 12-27.
76. Brownell, P./Hirst, M. (1986): Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction, in: Journal of Accounting Research, 24(2), pp. 241-249.
77. Bruns, W. J./Waterhouse, J. H. (1975): Budgetary Control and Organization Structure, in: Journal of Accounting Research, 13(2), pp. 177-203.
78. Cardinal, L. B. (2001): Technological Innovation in the Pharmaceutical Industry: The Use of Organizational Control in Managing Research and Development, in: Organization Science, 12(1), pp. 19-36.
79. Cardinal, L. B./Sitkin, S. B./Long, C. P. (2004): Balancing and Rebalancing in the Creation and Evolution of Organizational Control, in: Organization Science, 15(4), pp. 411-431.
80. Carey, A. (1967): The Hawthorne Studies - A Radical Criticism, in: American Sociological Reviews, 32, pp. 403-416.
81. Carlson, D. S./Upton, N./Seaman, S. (2006): The Impact of Human Resource Practices and Compensation Design on Performance: An Analysis of Family-Owned SMEs, in: Journal of Small Business Management, 44(4), pp. 531-543.
82. Carroll, S. J./Gillen, D. J. (1987): Are the classical management functions useful in describing managerial work?, in: Academy of Management Review, 12(1), pp. 38-51.
83. Carte, T. A./Russell, C. J. (2003): In Pursuit of Moderation: Nine Common Errors and their Solutions, in: MIS Quarterly, 27(3), pp. 479-501.
84. Cascio, W. F./Zedeck, S. (1983): Open a new window in rational research planning: Adjust alpha to maximize statistical power, in: Personnel Psychology, 36(3), pp. 517-526.
85. Chandler, G. N./Hanks, S. H. (1993): Measuring the performance of emerging businesses: A validation study, in: Journal of Business Venturing, 8(5), pp. 391-408.
86. Chandler, G. N./Hanks, S. H. (1994): Market attractiveness, resource-based capabilities, venture strategies and venture performance, in: Journal of Business Venturing, 9(4), pp. 331-349.
87. Chandler, G. N./McEvoy, G. M. (2000): Human Resource Management, TQM, and Firm Performance in Small and Medium-Size Enterprises, in: Entrepreneurship: Theory & Practice, 25(1), pp. 43-57.
88. Chang, J. J./Lai, C. C./Lin, C. C. (2003): Profit sharing, worker effort, and double-sided moral hazard in an efficiency wage model, in: Journal of Comparative Economics, 31(1), pp. 75-93.
89. Chang, W. J. A./Huang, T. C. (2005): Relationship between strategic human resource management and firm performance - A contingency perspective, in: International Journal of Manpower, 26(5), pp. 434-449.
90. Charnes, A./Cooper, W. W./Rhodes, E. (1978): Measuring the Efficiency of Decision Making Units, in: European Journal of Operational Research, 2(6), pp. 429-444.
91. Chau, D. K. Y./Firth, M./Srinidhi, B. (2006): Leases with purchase options and double moral hazard, in: Journal of Business Finance & Accounting, 33(9-10), pp. 1390-1401.
92. Chenhall, R. H. (2003): Management control systems design within its organizational context: findings from contingency-based research and directions for the future, in: Accounting, Organizations and Society, 28(2-3), pp. 127-168.
93. Chenhall, R. H./Hall, M./Smith, D. A. (2008): Social Capital and Management Control Systems: A Study of a Non-Government Organization, SSRN. Available from http://ssrn. com/abstract=1160189 (accessed 08.02.2009).
94. Chenhall, R. H./Langfield-Smith, K. (1998): Adoption and benefits of management accounting practices: an Australian study, in: Management Accounting Research, 9(1), pp. 1-19.
95. Chenhall, R. H./Moers, F. (2007): The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research, in: European Accounting Review, 16(1), pp. 173-196.
96. Chenhall, R. H./Morris, D. (1986): The Impact of Structure, Environment, and Interdependence on the perceived Usefulness of Management Accounting Systems, in: The Accounting Review, 61(1), pp. 16-36.
97. Child, J. (1974): Managerial and Organizational Factors Associated with Company Performance - Part I, in: Journal of Management Studies, 11(3), pp. 175-189.
98. Chin, W. W. (1998a): Issues and Opinion on Structural Equation Modeling, in: MIS Quarterly, 22(1), pp. VII-XVI.
99. Chin, W. W. (1998b): The Partial Least Squares Approach to Structural Equation Modeling, in: Marcoulides, G. A. (ed.): Modern Methods for Business Research, Mahwah, pp. 295-336.
100. Chin, W. W./Marcolin, B. L./Newsted, P. R. (2003): A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail Emotion/Adoption Study, in: Information Systems Research, 14(2), pp. 189-217.
101. Chin, W. W./Newsted, P. R. (1999): Structural Equation Modeling Analysis with Small Samples using Partial Least Squares, in: Hoyle, R. (ed.): Statistical Strategies for Small Sample Research, Thousand Oaks, pp. 307-341.
102. Chrisman, J. J./Bauerschmidt, A./Hofer, C. W. (1998): The Determinants of New Venture Performance: An Extended Model, in: Entrepreneurship: Theory & Practice, 23(1), pp. 5-29.
103. Claas, S. (2006): Marktorientiertes Management in Wachstumsunternehmen, Wiesbaden, DUV.
104. Cohen, J. (1965): Some Statistical issues in Psychological Research, in: Woieman, B. B. (ed.): Handbook of Clinical Psychoiogy, New York, NY, pp. 95-121.
105. Cohen, J. (1988): Statistical Power Analysis for the Behavioral Sciences, 2. ed., Hillsdale et al., Erlbaum.
106. Cohen, J. (1992): A Power Primer, in: Psychological Bulletin, 112(1), pp. 155-159.
107. Collier, P. M. (2005): Entrepreneurial control and the construction of a relevant accounting, in: Management Accounting Research, 16(3), pp. 321-339.
108. Collins, C. J./Clark, K. D. (2003): Strategic Human Resource Practices, Top Management Team Social Networks, and Firm Performance: The Role of Human Resource Practices in Creating Organizational Competitive Advantage, in: Academy of Management Journal, 46(6), pp. 740-751.
109. Collins, L. M./Schafer, J. L./Kam, C.-M. (2001): A comparison of inclusive and restrictive strategies in modern missing data procedures, in: Psychological Methods, 6(4), pp. 330-351.
110. Cooper, R./Ross, T. W. (1985): Product Warranties and Double Moral Hazard, in: Rand Journal of Economics, 16(1), pp. 103-113.
111. Corbett, C. J./DeCroix, G. A./Ha, A. Y. (2005): Optimal shared-savings contracts in supply chains: Linear contracts and double moral hazard, in: European Journal of Operational Research, 163(3), pp. 653-667.
112. Couper, M. P. (2000): Web Surveys, in: Public Opinion Quarterly, 64(4), pp. 464-494.
113. Cravens, D. W./Lassk, F. G./Low, G. S./Marshall, G. W./Moncrief, W. C. (2004a): Formal and informal management control combinations in sales organizations: The impact on salesperson consequences, in: Journal of Business Research, 57(3), pp. 241-248.
114. Cravens, D. W./Marshall, G. W./Lassk, F. G./Low, G. S. (2004b): The Control Factor, in: Marketing Management, 13(1), pp. 39-44.
115. Cronbach, L. J. (1951): Coefficient Alpha and the Internal Structure of Tests, in: Psychometrika, 16, pp. 297-334.
116. Crowne, D./Marlowe, D. (1964): The approval motive: Studies in evaluative dependence, New York, Wiley.
117. Cyert, R. M./March, J. G. (1963): A Behavioral Theory of the Firm, Englewood Cliffs, NJ, Prentice-Hall.
118. Dalton, G. W./Lawrence, P. R. (1971): Motivation and control in organizations, in: Dalton, G. W./Lawrence, P. R. (ed.): Motivation and control in organizations, Homewood, Ill., pp. 1-35.
119. Das, T. K./Teng, B.-S. (1998): Between trust and control: Developing confidence in partner cooperation in alliances, in: Academy of Management Review, 23(3), pp. 491-512.
120. Das, T. K./Teng, B.-S. (2001): Trust, Control, and Risk in Strategic Alliances: An Integrated Framework, in: Organization Studies, 22(2), pp. 251-283.
121. Dauten, J. P. M./Gammill, H. L./Robinson, S. C. (1958): Our Concepts of Controlling need Re-Thinking, in: Journal of the Academy of Management, 1(3), pp. 41-55.
122. Davila, A./Foster, G. (2005): Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early-Stage/Startup Companies, in: The Accounting Review, 80(4), pp. 1039-1068.
123. Davila, A./Foster, G. (2007): Management Control Systems in Early-Stage Startup Companies, in: The Accounting Review, 82(4), pp. 907-937.
124. Davila, T. (2000): An empirical study on the drivers of management control systems' design in new product development, in: Accounting, Organizations and Society, 25(4-5), pp. 383-409.
125. Davila, T. (2005): An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms, in: Accounting, Organizations and Society, 30(3), pp. 223-248.
126. Davis, J. H. (1969): Group performance, Reading, Mass., Addison-Wesley.
127. de Kok, J./Uhlaner, L. M. (2001): Organization Context and Human Resource Management in the Small Firm, in: Small Business Economics, 17(4), pp. 273-291.
128. Decker, R./Wagner, R./Temme, T. (2000): Fehlende Werte in der Marktforschung, in: Herrmann, A./Homburg, C. (ed.): Marktforschung: Methoden, Anwendungen, Praxisbeispiele, 2. ed., Wiesbaden, pp. 79-98.
129. Delaney, J. T./Huselid, M. A. (1996): The Impact of Human Resource Management Practices on Perceptions of Organizational Performance, in: Academy of Management Journal, 39(4), pp. 949-969.
130. Delery, J. E./Doty, D. H. (1996): Modes of Theorizing in Strategic Human Resource Management: Tests of Universalistic, Contingency, and Configurational Performance Predictions, in: Academy of Management Journal, 39(4), pp. 802-835.
131. Denison, D. R. (1990): Corporate culture and organizational effectiveness, New York et al., Wiley.
132. Deshpande, R./Farley, J. U./Bowman, D. (2004): Tigers, Dragons, and Others: Profiling High Performance in Asian Firms, in: Journal of International Marketing, 12(3), pp. 5-29.
133. Deshpande, S. P./Golhar, D. Y. (1994): HRM practices in large and small manufacturing firms: A comparative study, in: Journal of Small Business Management, 32(2), pp. 49-56.
134. Dess, G./Newport, S./Rasheed, A. M. A. (1993): Configuration Research in Strategic Management: Key Issues and Suggestions, in: Journal of Management, 19(4), pp. 775-795.
135. Dess, G./Robinson, R. (1984): Measuring Organizational Performance in the Absence of Objective Measures: The Case of the Privately-held Firm and Conglomerate Business Unit, in: Strategic Management Journal, 5(3), pp. 265-273.
136. Detert, J. R./Schroeder, R. G./Mauriel, J. J. (2000): A Framework for Linking Culture and Improvement Initiatives in Organizations, in: Academy of Management Review, 25(4), pp. 850-863.
137. Diamantopoulos, A./Schlegelmilch, B. B. (1996): Determinants of Industrial Mail Survey Response: A Survey-on-Surveys Analysis of Researchers' and Managers' Views, in: Journal of Marketing Management, 12(6), pp. 505-531.
138. Diamatopoulos, A. (1994): Modelling with LISREL: A Guide for the Uninitiated, in: Journal of Marketing Management, 10(1-3), pp. 105-136.
139. Diemer, A. (1962): Grundriss der Philosophie, Band I: Allgemeiner Teil, Meisenheim am Glan, Hain.
140. Dijkstra, T. (1983): Some Comments on Maximum Likelihood and Partial Least Squares Methods, in: Journal of Econometrics, 22(1-2), pp. 67-90.
141. Dillman, D. A. (1991): The Design and Administration of Mail Surveys, in: Annual Review of Sociology, 17, pp. 225-249.
142. Dillman, D. A./Tortora, R. D./Bowker, D. (1998): Principles for Constructing Web Surveys, Washington State University. Available from http://survey.sesrc.wsu.edu/dillman/papers.htm (accessed 12.01.2009).
143. Dirks, K. T./Ferrin, D. L. (2001): The Role of Trust in Organizational Settings, in: Organization Science, 12(4), pp. 450-467.
144. Ditillo, A. (2004): Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms, in: Accounting, Organizations and Society, 29(3-4), pp. 401-421.
145. Dobni, C. B./Luffman, G. (2003): Determining the scope and impact of market orientation profiles on strategy implementation and performance, in: Strategic Management Journal, 24(6), pp. 577-586.
146. Dördrechter, N. (2007): Piraterie in der Filmindustrie: Eine Analyse der Gründe für Filmpiraterie und deren Auswirkungen auf das Konsumverhalten, Wiesbaden, DUV.
147. Drucker, P. (1954): The Practice of Management, New York, Harper Brothers.
148. Drury, C./Tayles, M. (1994): Product costing in UK manufacturing organizations, in: European Accounting Review, 3(3), pp. 443-469.
149. Duh, R. R./Chen, H./Chow, C. W. (2006): Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study, in: International Journal of Accounting, Auditing and Performance Evaluation, 3(3), pp. 341-361.
150. Eberl, M. (2006): Formative und reflektive Konstrukte und die Wahl des Strukturgleichungsverfahrens, in: Die Betriebswirtschaft, 66(6), pp. 651-668.
151. Eccles, R. G. (1991): The Performance Measurement Manifesto, in: Harvard Business Review, 69(1), pp. 131-137.
152. Edmondson, A. C./McManus, S. E. (2007): Methodological fit in management field research, in: Academy of Management Review, 32(4), pp. 1155-1179.
153. Edwards, J. R./Bagozzi, R. P. (2000): On the Nature and Direction of Relationships Between Constructs and Measures, in: Psychological Methods, 5(2), pp. 155-174.
154. Eisenhardt, K. M. (1985): Control: Organizational and economic approaches, in: Management Science, 31(2), pp. 134-149.
155. Eisenhardt, K. M. (1989a): Agency Theory: An Assessment and Review, in: Academy of Management Review, 14(1), pp. 57-74.
156. Eisenhardt, K. M. (1989b): Making fast strategic decisions in high-velocity environments, in: Academy of Management Journal, 32(3), pp. 543-576.
157. Ellickson, R. C. (1987): A Critique of Economic and Sociological Theories of Social Control, in: The Journal of Legal Studies, 16(1), pp. 67-99.
158. Emerson, H. (1912): The Twelve Principles of Efficiency, New York, The Engineering Magazine.
159. Engelen, A. (2008): Marktorientierung junger Unternehmen: Einflussgrößen und Wirkung im interkulturellen Vergleich zwischen Deutschland, Thailand und Indonesien, Wiesbaden, DUV.
160. Erdfelder, E. (1984): Zur Bedeutung und Kontrolle des β-Fehlers bei der inferenzstatistischen Prüfung log-linearer Modelle, in: Zeitschrift für Sozialwissenschaften, 15, pp. 18-32.
161. Ernst, H. (2003): Ursachen eines Informant Bias und dessen Auswirkung auf die Validität empirischer betriebswirtschaftlicher Forschung, in: Zeitschrift für Betriebswirtschaft, 73(12), pp. 1249-1975.
162. Etzioni, A. (1965): Organizational control structure, in: March, J. G. (ed.): Handbook of Organizations, Chicago, pp. 650-677.
163. Eurostat (2008): Enterprises by size class - overview of SMEs in the EU - Issue number 31/2008, Eurostat. Available from http://epp.eurostat.ec.europa. eu/portal/page?pageid=1073,46587259&dad=portal&schema= PORTAL&pproductcode=KS-SF-08-031 (accessed 12.01.2009).
164. Fallgatter, M. (2004): Entrepreneurship: Konturen einer jungen Disziplin, in: Zeitschrift für betriebswirtschaftliche Forschung, 56(2), pp. 23-44.
165. Fama, E. F. (1980): Agency Problems and the Theory of the Firm, in: Journal of Political Economy, 88(2), pp. 288-307.
166. Fassott, G./Eggert, A. (2005): Zur Verwendung formativer und reflektiver Indikatoren in Strukturgleichungsmodellen: Bestandsaufnahme und Anwendungsempfehlungen, in: Bliemel, F./Eggert, A./Fassott, G./Henseler, J. (ed.): Handbuch PLS-Pfadmodellierung: Methode, Anwendung, Praxisbeispiele, Stuttgart, pp. 31-47.
167. Fayol, H. (1916): Administration industrielle et générale, Paris, Dunod.
168. Fayol, H. (1929): Allgemeine und industrielle Verwaltung, München et al., Oldenbourg.
169. Ferreira, A./Otley, D. T. (2005): "The Design and Use of Management Control Systems: An Extended Framework for Analysis", AAA Management Accounting Section 2006 Meeting, Clearwater.
170. Filley, A./Aldag, R. (1980): Organizational Growth and Types: Lessons From Small Institutions, in: Cummings, L. L. e. a. (ed.): Research in Organizational Behavior, Grennwich, pp. 279-320.
171. Fisher, J. (1998): Contingency Theory, Management Control Systems and Firm Outcomes: Past results and Future Directions, in: Behavioral Research in Accounting, 10, pp. 47-64.
172. Flamholtz, E. (1979): Organizational control systems as managerial tool, in: California Management Review, 22(2), pp. 50-59.
173. Flamholtz, E./Das, T. K./Tsui, A. S. (1985): Toward an integrative framework of organizational control, in: Accounting, Organizations and Society, 10(1), pp. 35-50.
174. Fornell, C./Bookstein, F. L. (1982): Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory, in: Journal of Marketing Research, 19(4), pp. 440-452.
175. Fornell, C./Larcker, D. F. (1981): Evaluating structural equation models with unobservable variables and measurement error, in: Journal of Marketing Research, 18(1), pp. 39-50.
176. Foster, G./Swenson, D. W. (1997): Measuring the Success of Activity-Based Cost Management and Its Determinants, in: Journal of Management Accounting Research, 9, pp. 109-141.
177. Frese, E. (1968): Kontrolle und Unternehmensführung, Wiesbaden, Gabler.
178. Galbraith, J. (1972): The Stages of Growth, in: Journal of Business Strategy, 3(1), pp. 70-79.
179. Geisser, S. (1975): The Predictive Sample Reuse Method with Applications, in: Journal of the American Statistical Association, 70(350), pp. 320-328.
180. Gerbing, D. W./Anderson, J. C. (1984): On the Meaning of Within-Factor Correlated Measurement Errors, in: Journal of Consumer Research, 11(1), pp. 572-580.
181. Ghobadian, A./Gallear, D. N. (1996): Total Quality Management in SMEs, in: Omega, 24(1), pp. 83-106.
182. Goedecke, D. A. (2007): Kundenbindung in jungen, innovativen Unternehmen - der Erfolgsbeitrag loyalen Kundenverhaltens sowie Ansatzpunkte eines Managements, Wiesbaden, DUV.
183. Goold, M./Quinn, J. (1990): The paradox of strategic controls, in: Strategic Management Journal, 11(1), pp. 43-57.
184. Gopal, A./Bostrom, R. P./Chin, W. W. (1992): Applying Adaptive Structuring Theory to Investigate the Process of Group Support Systems Use, in: Journal of Management Information Systems, 9(3), pp. 45-69.
185. Gotwon, G. G./Ditomaso, N. (1992): Predicting corporate performance from organizational culture, in: Journal of Management Studies, 29(6), pp. 783-798.
186. Götz, O./Liehr-Gobbers, K. (2004a): Analyse von Strukturgleichungsmodellen mit Hilfe der Partial-Least-Squares (PLS)-Methode, in: Die Betriebswirtschaft, 64(4), pp. 714-738.
187. Götz, O./Liehr-Gobbers, K. (2004b): der Partial Least Square Ansatz zur Analyse von Strukturgleichungsmodellen, Report: Universität Münster.
188. Govindarajan, V. (1984): Appropriateness of Accounting Data in Performance Evaluation: An Empirical Examination of Environmental Uncertainty as an Intervening Variable, in: Accounting, Organizations and Society, 9(2), pp. 125-135.
189. Göx, R. F./Budde, J./Schöndube, J. R. (2002): Das lineare Agency Modell bei asymmetrischer Information über den Agentennutzen, in: Zeitschrift für Betriebswirtschaft, 72(1), pp. 65-79.
190. Grandcolas, U./Rettie, R./Marusenko, K. (2003): Web Survey Bias: Sample or Mode Effect?, in: Journal of Marketing Management, 19(5-6), pp. 541-561.
191. Granello, D. H./Wheaton, J. E. (2004): Online Data Collection: Strategies for Research, in: Journal of Counseling & Development, 82(4), pp. 387-393.
192. Granlund, M./Taipaleenmaki, J. (2005): Management control and controllership in new economy firms - a life cycle perspective, in: Management Accounting Research, 16(1), pp. 21-57.
193. Greenhalgh, R. W. (2000): Information and the transnational SME controller, in: Management Accounting Research, 11(4), pp. 413-426.
194. Greiner, L. E. (1972): Evolution and revolution as organizations grow, in: Harvard Business Review, 50(4), pp. 37-46.
195. Greiner, L. E. (1998): Evolution and Revolution as Organizations grow, in: Harvard Business Review, 76(3), pp. 55-68.
196. Greve, G. (2006): Erfolgsfaktoren von Customer-Relationship-Management- Implementierungen, 1. ed., Wiesbaden, DUV.
197. Grochla, E. (1978): Einführung in die Organisationstheorie, Stuttgart, Poeschel.
198. Gruber, M. (2003): Research on Marketing in Emerging Firms: Key Issues and Open Questions, in: International Journal of Technology Management 26(5/6), pp. 600-620.
199. Grünig, R. (2002): Planung und Kontrolle: ein Ansatz zur integrierten Erfüllung der beiden Führungsaufgaben, 3. ed., Bern et al., Haupt.
200. Grupp, H./Legler, H. (2000): Hochtechnologie 2000: Neudefinition der Hochtechnologie für die Berichterstattung zur technologischen Leistungsfähigkeit Deutschlands, Karlsruhe, ISI.
201. Guilding, C. (1999): Competitor-focused accounting: an exploratory note, in: Accounting, Organizations and Society, 24(7), pp. 583-595.
202. Gutenberg, E. (1983): Grundlagen der Betriebswirtschaftslehre - Band 1: Die Produktion, Berlin et al., Springer.
203. Güttler, K. (forthcoming): Formale Organisationsstrukturen in wachstumsorientierten kleinen und mittleren Unternehmen, Wiesbaden, DUV.
204. Haenlein, M. (2004): An Exploratory Investigation of e-Business Success Factors Using Partial Least Squares Analysis, Göttingen, Cuvillier.
205. Haenlein, M./Kaplan, A. M. (2004): A Beginner's Guide to Partial Least Squares Analysis, in: Understanding Statistics, 3(4), pp. 283-297.
206. Hahn, C./Johnson, M. D./Herrmann, A./Huber, F. (2002): Capturing Customer Heterogeneity using a Finite Mixture PLS Approach, in: Schmalenbach Business Review (SBR), 54(3), pp. 243-269.
207. Hahn, O. (1997): Allgemeine Betriebswirtschaftslehre, 3. ed., München et al., Oldenbourg.
208. Hair, J. E./Anderson, R. E./Tatham, R. L./Black, W. C. (1998): Multivariate data analysis, 5. ed., Upper Saddle River, Prentice Hall.
209. Hair, J. F./Black, W. C./Babin, B. J./Anderson, R. E./Tatham, R. L. (2006): Multivariate data analysis, 6. ed., Upper Saddle River, Pearson/Prentice Hall.
210. Hall, M. (2008): The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance, in: Accounting, Organizations and Society, 33(2-3), pp. 141-163.
211. Hambrick, D. C. (1989): Guest Editor's Introduction: Putting Top Managers Back in the Strategy Picture, in: Strategic Management Journal, 10(Special Issue), pp. 5-15.
212. Hamilton, B. H./Nickerson, J. A. (2003): Correcting for Endogeneity in Strategic Management Research, in: Strategic Organization, 1(1), pp. 51-78.
213. Hanks, S. H./Chandler, G. (1994): Patterns of Functional Specialization in Emerging High Tech Firms, in: Journal of Small Business Management, 32(2), pp. 23-36.
214. Hansch, M. (2006): Erfolgreiche Strategien zur Kontrolle ausländischer Tochtergesellschaften in multinationalen Unternehmen, Wiesbaden, DUV.
215. Harman, H. (1976): Modern Factor Analysis, 3. ed., Chicago, The Univ. of Chicago Press.
216. Harris, M./Raviv, A. (1979): Optimal incentive contracts with imperfect information, in: Journal of Economic Theory, 20(2), pp. 231-259.
217. Harrison, G. L./McKinnon, J. L. (1999): Cross-cultural research in management control systems design: a review of the current state, in: Accounting, Organizations and Society, 24(5-6), pp. 483-506.
218. Hasenack, W. (1952): Betrieb und Kontrolle - Zur Wesensproblematik der Betriebskontrolle, in: Betriebswirtschaftliche Forschung und Praxis, 4, pp. 120-126.
219. Hayton, J. C. (2003): Strategic human capital management in SMEs: An empirical study of entrepreneurial performance, in: Human Resource Management, 42(4), pp. 375-391.
220. Hebden, J. E. (1986): Adopting an organization's culture: The socialization of graduate trainees, in: Organizational Dynamics, 15(1), pp. 54-72.
221. Heider, F. (1958): The psychology of interpersonal relations, New York, Wiley.
222. Heil, A. H. (1999): Erfolgsfaktoren von Wachstumsführern, Bonn, Dt. Ausgleichsbank.
223. Heinemann, F. (2007): Gestaltung der organisatorischen Rahmenbedingungen von Neuproduktentwicklungsprojekten - Eine Analyse der Bedeutung des Innovationsgrads für die Erfolgswirkung möglicher Innovationskontexte auf Basis des Akteursmodells, Wiesbaden, DUV.
224. Helm, S. (2005): Entwicklung eines formativen Messmodells für das Konstrukt Unternehmensreputation, in: Bliemel, F. W. e. a. (ed.): Handbuch PLS-Pfadmodellierung: Methode, Anwendung, Praxisbeispiele, Stuttgart, pp. 241-254.
225. Heneman, R. L./Tansky, J. W./Camp, S. M. (2000): Human Resource Management Practices in Small and Medium-Sized Enterprises: Unanswered Questions and Future Research Perspectives, in: Entrepreneurship: Theory & Practice, 25(1), pp. 11-26.
226. Hennig-Thurau, T./Henning, V./Sattler, H. (2007): Consumer File Sharing of Motion Pictures, in: Journal of Marketing, 71(4), pp. 1-18.
227. Herrmann, A./Huber, F./Kressmann, F. (2006): Varianz-und kovarianzbasierte Strukturgleichungsmodelle - Ein Leitfaden zu deren Spezifikation, Schätzung und Beurteilung, in: Zeitschrift für betriebswirtschaftliche Forschung, 58(2), pp. 34-66.
228. Hiddemann, T. (2007): Operatives Management und der Erfolg junger, innovativer Unternehmen, Wiesbaden, DUV.
229. Hiltrop, S. (1996): The impact of human resource management on organizational performance: Theory and research, in: European Management Journal, 14(6), pp. 628-637.
230. Hinterhuber, H. (1990): Die Objektivierung der Strategie als Voraussetzung für das Controlling, in: Horváth, P. (ed.): Strategieunterstützung durch das Rechnungswesen: Revolution im Rechnungswesen, Stuttgart, pp. 91-122.
231. Hirst, M. K. (1983): Reliance on Accounting Performance Measures, Task Uncertainty, and Dysfunctional Behavior: Some Extensions, in: Journal of Accounting Research, 21(2), pp. 596-605.
232. Hitt, M. A./Hoskisson, R. E./Ireland, R. D. (1990): Mergers and acquisitions and managerial commitment to innovation in M-form firms, in: Strategic Management Journal, 11(5), pp. 29-47.
233. Hofstede, G. (1978): The Poverty of Management Control Philosophy, in: Academy of Management Review, 3(3), pp. 450-461.
234. Holmström, B. (1982): Moral Hazard in Teams, in: Bell Journal of Economics, 13(2), pp. 324-340.
235. Holmström, B. (1979): Moral Hazard and Observability, in: Bell Journal of Economics, 10(1), pp. 74-91.
236. Hölzer, H. P./Lück, W. (1978): Verhaltenswissenschaft und Rechnungswesen, in: Die Betriebswirtschaft, 38(4), pp. 509-523.
237. Holzmüller, H. (1995): Konzeptionelle und methodische Probleme in der interkulturellen Management-und Marketingforschung, Stuttgart, Schäffer-Poeschel.
238. Homans, G. C. (1992): The Human Group, New Brunswick, Transaction Publishers.
239. Homburg, C. (2000): Kundennähe von Industriegüterunternehmen: Konzeption - Erfolgsauswirkungen - Determinanten, 3. ed., Wiesbaden, Gabler.
240. Homburg, C./Baumgartner, H. (1995): Die Kausalanalyse als Instrument der Marketingforschung: Eine Bestandsaufnahme, in: Zeitschrift für Betriebswirtschaft, 10(65), pp. 1091-1108.
241. Homburg, C./Giering, A. (1996): Konzeptualisierung und Operationalisierung komplexer Konstrukte - Ein Leitfaden für die Marketingforschung, in: Marketing Zeitschrift für Forschung und Praxis, 20(2), pp. 5-24.
242. Homburg, C./Giering, A. (2000): Kundenzufriedenheit: ein Garant für Kundenloyalität?, in: Absatzwirtschaft, 43, pp. 82-91.
243. Homburg, C./Hildebrandt, L. (1998): Die Kausalanalyse: Bestandsaufnahme, Entwicklungsrichtlinien, Problemfelder, in: Homburg, C./Hildebrandt, L. (ed.): Die Kausalanalyse: Ein Instrument der empirischen betriebswirtschaftlichen Forschung Stuttgart, pp. 111-148.
244. Homburg, C./Klarmann, M. (2006): Die Kausalanalyse in der empirischen betriebswirtschaftlichen Forschung - Problemfelder und Anwendungsempfehlungen, in: Die Betriebswirtschaft, 66(6), pp. 727-748.
245. Homburg, C./Pflesser, C. (2000a): Konfirmatorische Faktorenanalyse, in: Herrmann, A./Homburg, C. (ed.): Marktforschung, 2. ed., Wiesbaden, pp. 415-436.
246. Homburg, C./Pflesser, C. (2000b): Strukturgleichungsmodelle mit latenten Variablen: Kausalanalyse, in: Herrmann, A./Homburg, C. (ed.): Marktforschung: Methoden, Anwendungen, Praxisbeispiele, 2. ed., Wiesbaden pp. 633-659.
247. Hopwood, A. G. (1972): An Empirical Study of the Role of Accounting Data in Performance Evaluation, in: Journal of Accounting Research, 10(3), pp. 156-182.
248. Hopwood, A. G. (1973): An accounting system and managerial behavior, Farnborough, Saxon House.
249. Hopwood, A. G. (1974): Accounting and human behaviour, 1. ed., London, Haymarket Publ.
250. Hopwood, A. G. (1976): Accounting and Human Behaviour, Englewood-Cliffs, N. J., Prentice-Hall.
251. Horváth, P. (2006): Controlling, 10. ed., München, Vahlen.
252. Hulland, J. (1999): Use of Partial Least Squares (PLS) in Strategic Management Research: A Review of four recent studies, in: Strategic Management Journal, 20(2), pp. 195-204.
253. Huselid, M. A. (1995): The Impact of Human Resouce Management Practices on Turnover, Productivity, and Corporate Financial Performance, in: Academy of Management Journal, 38(3), pp. 635-672.
254. Huselid, M. A./Becker, B. E. (1997): The impact of high performance work systems, implementation effectiveness, and alignment with strategy on shareholder wealth, Academy of Management Annual Meeting, Boston.
255. Hyvönen, T./Jaervinen, J./Pellinen, J. (2008): A virtual integration-The management control system in a multinational enterprise, in: Management Accounting Research, 19(1), pp. 45-61.
256. Ibrahim, N. A./Angelidis, J. P./Parsa, F. (2004): The Status of Planning in Small Businesses, in: American Business Review, 22(2), pp. 52-60.
257. Inkpen, A. C./Currall, S. C. (2004): The Coevolution of Trust, Control, and Learning in Joint Ventures, in: Organization Science, 15(5), pp. 586-599.
258. Innes, J./Mitchell, F. (1995): A survey of activity-based costing in the U. K.'s largest companies, in: Management Accounting Research, 6(2), pp. 137-153.
259. Ittner, C./Larcker, D. (1998): Innovations in performance measurement: trends and research implications, in: Journal of Management Accounting Research, 10, pp. 205-238.
260. Ittner, C. D./Larcker, D. F. (1997): Quality strategy, strategic control systems, and organizational performance, in: Accounting, Organizations and Society, 22(3-4), pp. 293-314.
261. Iverson, R. D./Maguire, C. (2000): The relationship between job and life satisfaction: Evidence from a remote mining community, in: Human Relations 53(6), pp. 807-839.
262. Jaeger, A. M./Baliga, B. R. (1985): Control Systems and Strategic Adaptation: Lessons from the Japanese Experience, in: Strategic Management Journal, 6(2), pp. 115-134.
263. Janowitz, M. (1975): Sociological Theory and Social Control, in: 81(1), pp. 82-108.
264. Jarvis, C. B./Mackenzie, S. B./Podsakoff, P. M./Mick, D. G./Bearden, W. O. (2003): A Critical Review of Construct Indicators and Measurement Model Misspecification in Marketing and Consumer Research, in: Journal of Consumer Research, 30(2), pp. 199-218.
265. Jaworski, B. J. (1988): Toward a Theory of Marketing Control: Environmental Context, Control Types, and Consequences, in: Journal of Marketing, 52(3), pp. 23-39.
266. Jaworski, B. J./MacInnis, D. J. (1989): Marketing Jobs and Management Controls: Toward a Framework, in: Journal of Marketing Research, 26(4), pp. 406-419.
267. Jaworski, B. J./Stathakopoulos, V./Krishnan, H. S. (1993): Control Combinations in Marketing: Conceptual Framework and Empirical Evidence, in: Journal of Marketing, 57(1), pp. 57-69.
268. Jensen, M. C. (1983): Organization Theory and Methodology, in: The Accounting Review, 58(2), pp. 319-339.
269. Jensen, M. C./Meckling, W. H. (1976): Theory of the firm: Managerial behavior, agency costs and ownership structure, in: Journal of Financial Economics, 3(4), pp. 305-360.
270. Johnson, J. P./Korsgaard, M. A./Sapienza, H. J. (2002): Perceived Fairness, Decision Control, and Commitment in International Joint Venture Management Teams, in: Strategic Management Journal, 23(12), pp. 1141-1160.
271. Jones, S. D./Buerkle, M./Hall, A./Rupp, L./Matt, G. (1993): Work group performance measurement and feedback: An integrated comprehensive system for a manufacturing department, in: Group & Organization Management, 18(3), pp. 269-291.
272. Jung, V. (2004): Markteintrittsgestaltung neugegründeter Unternehmen: Situationsspezifische und erfolgsbezogene Analyse, Frankfurt/M., Lang.
273. Kaplan, R. S./Norton, D. P. (1992): The Balanced Scorecard-Measures That Drive Performance, in: Harvard Business Review, 70(1), pp. 71-79.
274. Kaplan, R. S./Norton, D. P. (1996): Using the Balanced Scorecard as a Strategic Management System, in: Harvard Business Review, 74(1), pp. 75-85.
275. Kaplan, R. S./Norton, D. P. (2008): Mastering the Management System, in: Harvard Business Review, 86(1), pp. 62-77.
276. Kavcic, B./Rus, V./Tannenba. A. (1971): Control, Participation, and Effectiveness in 4 Yugoslav Industrial Organizations, in: Administrative Science Quarterly, 16(1), pp. 74-87.
277. Kavcic, B./Tannenbaum, A. S. (1981): A Longitudinal-Study of the Distribution of Control in Yugoslav Organizations, in: Human Relations, 34(5), pp. 397-417.
278. Kazanjian, R. K. (1988): Relation of Dominant Problems to Stages of Growth in Technology-Based new Ventures, in: Academy of Management Journal, 31(2), pp. 257-279.
279. Keil, M./Tan, B. C. Y./Wei, K.-K./Saarinen, T./Tuunainen, V./Wassenaar, A. (2000): A Cross-Cultural Study on Escalation of Commitment Behavior in Software Projects, in: MIS Quarterly, 24(2), pp. 299-325.
280. Kennedy, P. (1998): A Guide to Econometrics, 4. ed., Cambridge, MIT Press.
281. Kessell, A. (2007): Marktorientierte Unternehmenskultur als Erfolgsfaktor junger Unternehmen: Kontextspezifische Konzeption und empirische Untersuchung, Wiesbaden, DUV.
282. Ketchand, A. A./Strawser, J. R. (2001): Multiple Dimensions of Organizational Commitment: Implications for Future Accounting Research, in: Behavioral Research in Accounting, 13, pp. 221-251.
283. Kiener, S. (1990): Die Prinzipal-Agent Theorie aus informationsö konomischer Sicht, Doctoral Thesis, Regensburg, Univ. Regensburg.
284. Kienzle, O. (1931): Allgemeine Gesichtspunkte für die Kontrolle und ihre wirtschafflichen Grenzen, in: Kienzle, O. (ed.): Kontrollen in der Betriebswirtschaft, Berlin, pp. 1-44.
285. Kieser, A. (2002): Organisationstheorien, 5. ed., Stuttgart, Kohlhammer.
286. Kirkman, B. L./Rosen, B. (1999): Beyond Self-Management: Antecedents and Consequences of Team Empowerment, in: Academy of Management Journal, 42(1), pp. 58-74.
287. Kirsch, W. (1971): Informationsverarbeitungstheorie des Entscheidungsverhaltens, Wiesbaden, Gabler.
288. Kirsch, W. (1990): Unternehmenspolitik und strategische Unternehmensführung, München, Kirsch.
289. Kirsch, W./Knyphausen, D. z./Ringlstetter, M. (1991): Grundideen und Entwicklungstendenzen im Strategischen Management, in: Riekhof, H.-C. (ed.): Strategieentwicklung, Stuttgart, pp. 5-21.
290. Klassen, R. D./Jacobs, J. (2001): Experimental Comparison of Web, Electronic and Mail Survey Technologies in Operations Management, in: Journal of Operations Management, 19(6), pp. 713-728.
291. Kleiner, M. M./Block, R. N./Roomkin, M./Salsburg, S. W. (1987): Human resources and the performance of the firm, Madison, Univ. of Madison.
292. Knecht, T. C. (2002): Erfolgsfaktoren, Investitionskriterien und Werttreiber, in: Hommel, U./Knecht, T. C. (ed.): Wertorientiertes Start-Up-Management, München, pp. 104-126.
293. Koontz, H./O'Donnell, C. (1955): Principles of management: An analysis of management functions, New York et al., McGraw-Hill.
294. Kosiol, E. (1962): Organisation der Unternehmung, Wiesbaden, Gabler.
295. Krafft, M./Götz, O./Liehr-Gobbers, K. (2005): Die Validierung von Strukturgleichungsmodellen mit Hilfe des Partial-Least-Squares (PLS)-Ansatzes, in: Bliemel, F./Eggert, A./Fassott, G./Henseler, J. (ed.): Handbuch PLS-Pfadmodellierung: Methode, Anwendung, Praxisbeispiele, Stuttgart pp. 71-86.
296. Kreutzer, M. (2008): Management Control Research - A Review, Academy of Management Annual Meeting, Anaheim.
297. Krosnick, J. A. (1999): Survey Research, in: Annual Review of Psychology, 50(1), pp. 537-567.
298. Küpper, H.-U. (2005): Controlling: Konzeption, Aufgaben, Instrumente, 4. ed., Stuttgart, Schäffer-Poeschel.
299. Küpper, H.-U./Weber, J. (1997): Taschenlexikon Controlling, Stuttgart, Schäffer-Poeschel.
300. Laatz, W. (1993): Empirische Methoden: ein Lehrbuch für Sozialwissenschaftler, Frankfurt a. M., Thun.
301. Langfield-Smith, K. (1997): Management control systems and strategy: A critical review, in: Accounting, Organizations and Society, 22(2), pp. 207-232.
302. Laux, H. (1979): Grundlagen der Organisation: Delegation, Anreiz und Kontrolle, Berlin et al., Springer.
303. Laux, H. (2006): Unternehmenssteuerung, Anreiz und Kontrolle, 3. ed., Berlin et al., Springer.
304. Le Chien, T./Truong, Q. (2005): Antecedents and consequences of dimensions of human resource management practices in Vietnam, in: International Journal of Human Resource Management, 16(10), pp. 1830-1846.
305. Leon-Guerrero, A. Y./McCann, J. E./Haley, J. J. D. (1998): A Study of Practice Utilization in Family Businesses, in: Family Business Review, 11(2), pp. 107-120.
306. Leonard, J. S. (1990): Executive Pay and Firm Performance, in: Industrial & Labor Relations Review, 43(3), pp. 13-29.
307. Leung, A. (2003): Different ties for different needs: Recruitment practices of entrepreneurial firms at different developmental phases, in: Human Resource Management, 42(4), pp. 303-320.
308. Levinthal, D. A./March, J. G. (1993): The myopia of learning, in: Strategic Management Journal, 14(Special Issue), pp. 95-112.
309. Li, H. (2001): How Does New Venture Strategy Matter in the Environment-Performance Relationship?, in: Journal of High Technology Management Research, 12(2), pp. 183-204.
310. Liao, Y.-S. (2005): Business strategy and performance: the role of human resource management control, in: Personnel Review, 34(3), pp. 294-309.
311. Liao, Y.-S. (2006): The Effect of Fit between Organizational Life Cycle and Human Resource Management Control on Firm Performance, in: Journal of American Academy of Business, Cambridge, 8(1), pp. 192-196.
312. Licht, G./Nerlinger, E. (1998): New Technology-Based Firms in Germany: A Survey of the Recent Evident, in: Research Policy, 26(26), pp. 1005-1022.
313. Lin, C. Y.-Y. (1998): Success Factors of Small-and Medium-Sized Enterprises in Taiwan: An Analysis of Cases, in: Journal of Small Business Management, 36(4), pp. 43-56.
314. Lohrke, F. T./Bedeian, A. G./Palmer, T. B. (2004): The role of top management teams in formulating and implementing turnaround strategies: a review and research agenda, in: International Journal of Management Reviews, 5/6(2), pp. 63-90.
315. Louis, M. R. (1980): Surprise and Sense Making: What Newcomers Experience in Entering Unfamiliar Organizational Settings, in: Administrative Science Quarterly, 25(2), pp. 226-251.
316. Luft, J./Shields, M. D. (2003): Mapping management accounting: graphics and guidelines for theory-consistent empirical research, in: Accounting, Organizations and Society, 28(2-3), pp. 169-249.
317. Lukka, K./Granlund, M. (2003): Paradoxes of management and management control in a new economy firm, in: Bhimani, A. (ed.): Management Accounting in the Digital Economy, Oxford et al., pp. 239-259.
318. Lysinski, E. (1923): Psychologie des Betriebs: Beiträge zur Unternehmensorganisation, Berlin, Spaeth/Linde.
319. MacDuffie, J. P. (1995): Human Resource Bundles and Manufacturing Performance: Organizational Logic and Flexible Production Systems in the World Auto Industry, in: Industrial & Labor Relations Review, 48(2), pp. 197-221.
320. Macintosh, N. B. (1994): Management accounting and control systems: an organizational and behavioral approach, Chichester et al., Wiley.
321. Maes, J./Sels, L./Roodhooft, F. (2005): Modelling the Link Between Management Practices and Financial Performance. Evidence from Small Construction Companies, in: Small Business Economics, 25(1), pp. 17-34.
322. Mahoney, T. A./Jerdee, T. H./Carroll, S. J. (1963): Development of managerial performance: a research approach, Cincinnati, South Western Publishing.
323. Malhotra, N./Agarwal, J./Peterson, M. (1996): Methodological Issues in Cross-Cultural Marketing Research - A State-of-the-Art Review, in: International Marketing Review 13(5), pp. 7-43.
324. Malhotra, N. K./Kim, S. S./Patil, A. (2006): Common Method Variance in IS Research: A Comparison of Alternative Approaches and a Reanalysis of Past Research, in: Management Science, 52(12), pp. 1865-1883.
325. Malik, F. (2000): Systemisches Management, Evolution, Selbstorganisation, 2. ed., Bern, Haupt.
326. Malmi, T./Brown, D. A. (2008): Management control systems as a package-Opportunities, challenges and research directions, in: Management Accounting Research, 19(4), pp. 287-300.
327. Manz, C. C./Mossholder, K. W./Luthans, F. (1987): An Integrated Perspective of Self-Control in Organizations, in: Organizations, Administration & Society, 19(1), pp. 3-24.
328. Marcoulides, G. A./Heck, R. H. (1993): Organizational Culture and Performance: Proposing and Testing a Model, in: Organization Science, 4(2), pp. 209-225.
329. Marquardt, D. W. (1970): Generalized inverses, ridge regression, biased linear estimation, and nonlinear estimation, in: Technometrics, 12(3), pp. 591-612.
330. Mason, C. H./Perreault, W. D. J. (1991): Collinearity, power, and interpretation of multiple regression analysis, in: Journal of Marketing Research, 28(3), pp. 268-280.
331. Mazen, A. M./Graf, L. A./Kellogg, C. E./Hemmasi, M. (1987a): Statistical power in contemporary management research, in: Academy of Management Journal, 30(2), pp. 369-380.
332. Mazen, A. M. M./Hemmasi, M./Lewis, M. F. (1987b): Assessment of Statistical Power in Contemporary Strategy Research, in: Strategic Management Journal, 8(4), pp. 403-410.
333. McDougall, P./Robinson, R. B., Jr. (1990): New Venture Strategies: An Empirical Identification of Eight "Archetypes" of Competitive Strategies for Entry, in: Strategic Management Journal, 11(6), pp. 447-467.
334. McGee, J. E./Dowling, M. J./Megginson, W. L. (1995): Cooperative Strategy and New Venture Performance: The Role of Business Strategy and Management Experience, in: Strategic Management Journal, 16(7), pp. 565-580.
335. McGrath, R. G. (2007): No Longer a Stepchild: How the Management Field can Come to its own, in: Academy of Management Journal, 50(6), pp. 1365-1378.
336. McMahon, J. T./Ivancevich, J. M. (1976): Study of Control in a Manufacturing Organization - Managers and Nonmanagers, in: Administrative Science Quarterly, 21(1), pp. 66-83.
337. Meier, D. (2006): Post-Investment Value Addition to Buyouts: Analysis of European Private Equity Firms, Wiesbaden, DUV.
338. Meinhövel, H. (1999): Defizite der Prinzipal-Agenten Theorie, Lohmar, Eul.
339. Mellerowicz, K. (1976): Planungs-und Kostenrechnung, Band 1: Betriebliche Planung, 2. ed., Freiburg i. Br., Haufe.
340. Merchant, K. A. (1981): The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance, in: The Accounting Review, 56(4), pp. 813-829.
341. Merchant, K. A. (1984): Influences on departmental budgeting: an empirical examination of a contingency model, in: Accounting, Organizations and Society, 9(3-4), pp. 291-307.
342. Merchant, K. A. (1985a): Control in Business Organizations, Boston, Pitman.
343. Merchant, K. A. (1985b): Organizational controls and discretionary program decision making: A field study, in: Accounting, Organizations and Society, 10(1), pp. 67-85.
344. Merchant, K. A./Otley, D. (2006): A review of the literature on control and accountability, in: Chapman, C. S./Hopwood, A. G./Shield, M. (ed.): The handbook of management accounting research, Amsterdam et al., pp. 785-802.
345. Merchant, K. A./Stede, W. A. v. d. (2003): Management control systems: performance measurement, evaluation and incentives, Harlow et al., Financial Times Prentice Hall.
346. Meyer, A. D. (1991): Tech Talk: How Managers Are Stimulating Global R&D Communication, in: Sloan Management Review, 32(3), pp. 49-58.
347. Mia, L./Chenhall, R. H. (1994): The Usefulness of Management Accounting Systems, Functional Differentiation and Managerial Effectiveness, in: Accounting, Organizations and Society, 19(1), pp. 1-13.
348. Miller, D./Friesen, P. H. (1984): A longitudinal study of the corporate life cycle, in: Management Science, 30(10), pp. 1161-1183.
349. Mintzberg, H. (1983): Structure in fives, Englewood Cliffs, N. J., Prentice-Hall.
350. Mitchell, V.-W./Brown, J. (1997): Research Note: A Cost-Benefit Analysis of Letter Prenotification and Follow Up, in: Journal of Marketing Management, 13(8), pp. 853-866.
351. Moores, K./Yuen, S. (2001): Management accounting systems and organizational configuration: a life-cycle perspective, in: Accounting, Organizations and Society, 26(4-5), pp. 351-389.
352. Mowday, R. T./Steers, R. M./Porter, L. W. (1979): The measurement of organizational commitment, in: Journal of Vocational Behavior, 14(2), pp. 224-247.
353. Müller, C. (1995): Agency-Theorie und Informationsgehalt. der Beitrag des normativen Prinzipal-Agenten-Ansatzes zum Erkenntnisfortschritt der Betriebswirtschaftslehre, in: Die Betriebswirtschaft, 65(1), pp. 61-76.
354. Müller, T. (2008): Vertriebswegswahl junger, innovativer Unternehmen: Einflussfaktoren und Erfolgsauswirkungen, Wiesbaden, DUV.
355. Müller, W. (1980): Organisation der Kontrolle, in: Grochla, E. (ed.): Handwörterbuch der Organisation, Stuttgart, pp. 1082-1091.
356. Myers, B. L./Melcher, A. J. (1969): On the choice of risk levels in managerial decisionmaking, in: Management Science, 16(2), pp. 31-39.
357. Nagl, H. G. (2008): Bankboni - Ablenkungsmanöver, Handelsblatt (20.10.2008).
358. Neely, A. (2005): The evolution of performance measurement research: Developments in the last decade and a research agenda for the next, in: International Journal of Operations & Production Management, 25(12), pp. 1264-1277.
359. Neely, A./Gregory, M./Platts, K. (1995): Performance measurement system design. A literature review and research agenda, in: International Journal of Operations & Production Management, 15(4), pp. 80-116.
360. Neilson, G. L./Martin, K. L./Powers, E. (2008): The Secrets to Successful STRATEGY EXECUTION. (Cover story), in: Harvard Business Review, 86(6), pp. 60-70.
361. Nilakant, V./Rao, H. (1994): Agency Theory and Uncertainty in Organizations: An Evaluation, in: Organization Studies, 15(5), pp. 649-672.
362. Noble, C. H. (1999): The eclectic roots of strategy implementation research, in: Journal of Business Research, 45(2), pp. 119-134.
363. Norburn, D./Birley, S. (1988): The Top Management Team and Corporate Performance, in: Strategic Management Journal, 9(3), pp. 225-237.
364. Nordsieck, F. (1955): Rationalisierung der Betriebsorganisation, Stuttgart
365. O'Reilly, C. (1989): Corporations, Culture, and Commitment: Motivation and Social Control in Organizations, in: California Management Review, 31(4), pp. 9-25.
366. Ogbonna, E./Harris, L. C. (2000): Leadership style, organizational culture and performance: empirical evidence from UK companies, in: International Journal of Human Resource Management, 11(4), pp. 766-788.
367. Olson, C. A./Schwab, A. (1997): The performance effects of human resource practices: The case of professional baseball 1923-1940, Academy of Management Annual Meeting, Boston.
368. Osterman, P. (1994): How common is workplace transformation and who adopts it?, in: Industrial & Labor Relations Review, 47(2), pp. 173-188.
369. Otley, D. (2003): Management control and performance management: whence and whither?, in: The British Accounting Review, 35(4), pp. 309-326.
370. Otley, D./Wilkinson, C. (1988): Organizational Behavior: Strategy, Structure, Environment, and Technology, in: Ferris, K. R. (ed.): Behavioral Accounting Research: A Critical Analysis, Columbus, Ohio, pp. 147-170.
371. Otley, D. T. (1978): Budget Use and Managerial Performance, in: Journal of Accounting Research, 16(1), pp. 122-149.
372. Otley, D. T. (1980): The contingency theory of management accounting: Achievement and prognosis, in: Accounting, Organizations and Society, 5(4), pp. 413-428.
373. Ouchi, W. G. (1977): The Relationship between Organizational Structure and Organizational Control, in: Administrative Science Quarterly, 22(1), pp. 95-113.
374. Ouchi, W. G. (1978): The Transmission of Control Through Organizational Hierarchy, in: Academy of Management Journal, 21(2), pp. 173-192.
375. Ouchi, W. G. (1979): A conceptual framework for the design of organizational control mechanisms, in: Management Science, 25(9), pp. 833-848.
376. Ouchi, W. G. (1980): Markets, Bureaucracies, and Clans, in: Administrative Science Quarterly, 25(1), pp. 129-141.
377. Ouchi, W. G./Maguire, M. A. (1975): Organizational Control: Two Functions, in: Administrative Science Quarterly, 20(4), pp. 559-569.
378. Paauwe, J. (2009): HRM and Performance: Achievements, Methodological Issues and Prospects, in: Journal of Management Studies, 46(1), pp. 129-142.
379. Palmer, T. B./Pickett, G. M. (1999): The Role of Mental Models in Control Theory: Understanding Cognitive Factors Influencing, in: Journal of Marketing Theory & Practice, 7(1), pp. 17-30.
380. Patchen, M. (1962): Supervisory Methods and Group Performance Norms, in: Administrative Science Quarterly, 7(3), pp. 275-294.
381. Paulini, M. (1997): Gesamtwirtschaftliche Bedeutung von Existenzgründungen, in: Ridinger, R. (ed.): Gesamtwirtschaftliche Funktionen des Mittelstands, Berlin, pp. 27-40.
382. Pelham, A. M./Wilson, D. T. (1996): A longitudinal study of the impact of market structure, firm structure, strategy, and market orientation culture on dimensions of small-firm performance, in: Journal of the Academy of Marketing Science, 24(1), pp. 27-43.
383. Perez-Sanchez, D./Barton, J. R./Bower, D. (2003): Implementing Environmental Management in SMEs, in: Corporate Social Responsibility and Environmental Management, 10(2), pp. 67-77.
384. Perren, L./Grant, P. (2000): The evolution of management accounting routines in small businesses: a social construction perspective, in: Management Accounting Research, 11(4), pp. 391-411.
385. Perrow, C. (1970): Organizational Analysis: A Sociological View, Belmont, C. A., Wadsworth.
386. Perrow, C. (1986): Complex organizations, New York, Random House.
387. Peter, J. P./Churchill, G. A. (1986): Relationships Among Research Design Choices and Psychometric Properties of Rating Scales: A Meta-Analysis, in: Journal of Marketing Research, 23(1), pp. 1-10.
388. Peters, C. L. O./Enders, C. (2002): A primer for the estimation of structural equation models in the presence of missing data: Maximum likelihood algorithms, in: Journal of Targeting, Measurement & Analysis for Marketing, 11(1), pp. 81-95.
389. Pfeffer, J. (1994): Competitive advantage through people, Boston, Harvard Business School Press.
390. Pfeffer, J. (1995): Producing sustainable competitive advantage through the effective management of people, in: Academy of Management Executive, 9(1), pp. 55-69.
391. Pfohl, H.-C./Stölzle, W. (1997): Planung und Kontrolle: Konzeption, Gestaltung, Implementierung, 2. ed., München, Vahlen.
392. Pichler, J. H. (1997): Management in KMU: die Führung von Klein-und Mittelunternehmen, 2. ed., Bern et al., Haupt.
393. Picot, A./Dietl, H./Franck, E. (2005): Organisation - Eine ökonomische Perspektive, 4. ed., Stuttgart, Schäffer-Poeschel.
394. Podsakoff, P. M./MacKenzie, S. B./Jeong-Yeon, L./Podsakoff, N. P. (2003): Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies, in: Journal of Applied Psychology, 88(5), pp. 879-904.
395. Porporato, M. (2008): Determinants of the Use of Management Control Systems in Companies Operating Under Turbulent Conditions, SSRN. Available from http://ssrn. com/abstract=1195316 (accessed 08.02.2009).
396. Price, J. L. (1997): Handbook of Organizational Measurement, in: International Journal of Manpower, 18(4/5/6), pp. 305-558.
397. Pryor, M. G./Anderson, D./Toombs, L. A./Humphreys, J. H. (2007): Strategic Implementation as a Core Competency, in: Journal of Management Research, 7(1), pp. 3-17.
398. Rahn, H. J. (2000): Unternehmensführung, Ludwigshafen, Kiehl.
399. Rasker, P. C./Post, W. M. (2000): Effects of two types of intra-team feedback on developing a shared mental model in Command and Control teams, in: Ergonomics, 43(8), pp. 1167-1190.
400. Rathe, A. W. (1960): Management controls in business, in: Malcolm, D. G./Rowe, A. J. (ed.): Management Control Systems, New York, pp. 28-62.
401. Rees, R. (1985): The Theory of Principal and Agent: Party I, in: Bulletin of Economic Research, 37(1), pp. 3-27.
402. Reinartz, W./Krafft, M./Hoyer, W. D. (2004): The Customer Relationship Management Process: Its Measurement and Impact on Performance, in: Journal of Marketing Research, 41(3), pp. 293-305.
403. Reiss, A. J., Jr. (1951): Delinquency as the Failure of Personal and Social Controls, in: American Sociological Review, 16(2), pp. 196-207.
404. Ridinger, R. (1997): Rolle gesamtwirtschaftlicher Funktionen kleiner und mittlerer Unternehmen in politischen Entscheidungsprozessen auf nationaler und internationaler Ebene, in: Ridinger, R. (ed.): Gesamtwirtschaftliche Funktionen des Mittelstands, Berlin, pp. 13-26.
405. Ringle, C. M. (2004): Messung von Kausalmodellen - Ein Methodenvergleich, Report: Universität Hamburg.
406. Ringle, C. M./Wende, S./Will, A. (2005): SmartPLS 2.0 (beta), University of Hamburg. Available from www.smartpls.de (accessed 12.01.2009).
407. Ringlstetter, M./Knyphausen-Aufseß, D. z. (1995): Evolutionäres Management, in: Corsten, H./Reiß, M. (ed.): Handbuch Unternehmensführung: Konzepte, Instrumente, Schnittstellen, Wiesbaden, pp. 197-205.
408. Robinson, K. C./McDougall, P. P. (2001): Entry Barriers and New Venture Performance: A Comparison of Universal and Contingency Approaches, in: Strategic Management Journal, 22(6/7), pp. 659-685.
409. Roethlisberger, F. J./Dickson, W. J. (1939): Management and the Worker: An Account of a Research Program Conducted by the Western Electric Company, Hawthorne Works, Chicago, Harvard university press.
410. Romano, C. A./Ratnatunga, J. (1994): Growth Stages Of Small Manufacturing Firms: The Relationship With Planning And Control, in: The British Accounting Review, 26(2), pp. 173-195.
411. Ross, E. A. (1901): Social Control: A Survey of the Foundations of Order, New York, Macmillan.
412. Ross, E. A. (1936): Seventy Years of It: An Autobiography, New York, Appleton Century.
413. Ross, S. A. (1973): The Economic Theory of Agency: The Principal's Problem, in: American Economic Review, 63(2), pp. 134-139.
414. Rossiter, J. R. (2002): The C-OAR-SE procedure for scale development in marketing, in: International Journal of Research in Marketing, 19(4), pp. 305-335.
415. Rost, K./Osterloh, M. (2007): Management Fashion Pay-for-Performance, University of Zurich - Institute for Organization and Administrative Science. Available from http://ssrn. com/paper=1028753 (accessed 12.01.2009).
416. Roth, P. L./Switzer III, F. S. (1995): A Monte Carlo Analysis of Missing Data Techniques in a HRM Setting, in: Journal of Management, 21(5), pp. 1003-1023.
417. Russell, J. S./Terborg, J. R./Powers, M. L. (1985): Organizational Performance and Organizational Level Training and Support, in: Personnel Psychology, 38(4), pp. 849-863.
418. Sandelin, M. (2008): Operation of management control practices as a package-A case study on control system variety in a growth firm context, in: Management Accounting Research, 19(4), pp. 324-343.
419. Sandino, T. (2007): Introducing the First Management Control Systems: Evidence from the Retail Sector, in: The Accounting Review, 82(1), pp. 265-293.
420. Sapienza, H. J./Smith, K. G./Gannon, M. J. (1988): Using Subjective Evaluations of Organization Performance in Small Business Research, in: American Journal of Small Business, 12(3), pp. 45-53.
421. Schafer, J. L./Graham, J. W. (2002): Missing data: Our view of the state of the art, in: Psychological Methods, 7(2), pp. 147-177.
422. Schafer, J. L./Olsen, M. K. (1998): Multiple Imputation for Multivariate Missing-Data Problems: A Data Analyst's Perspective, in: Multivariate Behavioral Research, 33(4), pp. 545-572.
423. Schäffer, U. (2001): Kontrolle als Lernprozess, 1. ed., Wiesbaden, DUV.
424. Schefczyk, M./Pankotsch, F. (2002): Theoretische und empirische Implikationen wachstumsstarker Start-ups - Stand der Forschung, in: Hommel, U./Knecht, T. (ed.): Wertorientiertes Start-Up-Management, München, pp. 21-39.
425. Schein, E. (1980): Organizational psychology, 3. ed., Englewood Cliffs, N. J., Prentice-Hall.
426. Schein, E. H. (1971): The Individual, the Organization, and the Career: A Conceptual Scheme, in: The Journal Of Applied Behavioral Science, 7(4), pp. 401-426.
427. Schnell, P. B./Hill, P. B./Esser, E. (2005): Methoden der empirischen Sozialforschung, München, Oldenbourg.
428. Schnutenhaus, O. R. (1951): Allgemeine Organisationslehre, Berlin, Duncker & Humblot.
429. Scholderer, J./Balderjahn, I. (2005): PLS versus LISREL: Ein Methodenvergleich, in: Bliemel, F. (ed.): Handbuch PLS-Pfadmodellierung: Methode, Anwendung, Praxisbeispiele, Stuttgart, pp. 87-98.
430. Schoonhoven, C./Eisenhardt, K./Lyman, K. (1990): Speeding Products to Market: Waiting Time to First Product Introduction in New Firms, in: Administrative Science Quarterly 35(1), pp. 177-207.
431. Schreyoegg, G./Steinmann, H. (1987): Strategic control: A new perspective, in: Academy of Management Review, 12(1), pp. 91-103.
432. Schuler, D. A./Rehbein, K./Cramer, R. D. (2002): Pursuing Strategic Advantage through Political Means: A Multivariate Approach, in: Academy of Management Journal, 45(4), pp. 659-672.
433. Schulze, P./Heinemann, F./Abedin, A. (2008): Balancing Exploitation and Exploration - Organizational Antecedents and Performance Effects of Ambidexterity, Academy of Management Annual Meeting, Anaheim.
434. Schwartz, H. (1974): Preface of Treuz, W.: Betriebliche Kontrollsysteme - Struktur und Verhalten in der der Betriebspraxis sowie ihre Bedeutung für die Unternehmensführung, Berlin
435. Sels, L./Winne, S. D./Delmotte, J./Maes, J./Faems, D./Forrier, A. (2006): Linking HRM and Small Business Performance: An Examination of the Impact of HRM Intensity on the Productivity and Financial Performance of Small Businesses, in: Small Business Economics, 26(1), pp. 83-101.
436. Sharp, D. J./Salter, S. B. (1997): Project Escalation and Sunk Costs: A test of the International Generalizability of Agency and Prospect Theories, in: Journal of International Business Studies, 28(1), pp. 101-121.
437. Shavell, S. (1979): Risk Sharing and Incentives in the Principal and Agent Relationship, in: Bell Journal of Economics, 10(1), pp. 55-73.
438. Sherman, H. D. (1999): Assessing the Intervention Effectiveness of Business Incubation Programs on New Business Start-Ups, in: Journal of Developmental Entrepreneurship, 4(2), pp. 117-133.
439. Shields, J. F./Shields, M. D. (1998): Antecedents of participative budgeting, in: Accounting, Organizations and Society, 23(1), pp. 49-76.
440. Shields, M. D. (1995): An Empirical Analysis of Firms' Implementation Experiences with Activity-Based Costing, in: Journal of Management Accounting Research, 7, pp. 148-166.
441. Shields, M. D./Deng, F. J./Kato, Y. (2000): The design and effects of control systems: tests of direct-and indirect-effects models, in: Accounting, Organizations and Society, 25(2), pp. 185-202.
442. Shugan, S. M. (2004): Editorial: Endogeneity in marketing decision models, in: Marketing Science, 23(1), pp. 1-3.
443. Siebert, H./Lorz, O. (2007): Einführung in die Volkswirtschaftslehre, 15. ed., Stuttgart, Kohlhammer.
444. Siegwart, H./Menzl, J. (1978): Kontrolle als Führungsaufgabe, Bern et al., Haupt.
445. Simons, R. (1987): Accounting Control Systems and Business Strategy: An Empirical Analysis, in: Accounting, Organizations and Society, 12(4), pp. 357-374.
446. Simons, R. (1994): Levers of control: how managers use innovative control systems to drive strategic renewal, Boston, Mass., Harvard Business School Press.
447. Simons, R. (2000): Performance Measurement & Control Systems for Implementing Strategy, Upper Saddle River, Prentice Hall.
448. Sjurts, I. (1995): Kontrolle, Controlling und Unternehmensführung: theoretische Grundlagen und Problemlösungen für das operative und strategische Management, Wiesbaden, Gabler.
449. Sjurts, I. (1998): Kontrolle ist gut, ist Vertrauen besser?, in: Die Betriebswirtschaft, 58(3), pp. 283-298.
450. Skinner, B. F. (1971): Beyond freedom and dignity, New York, Knopf.
451. Snell, S. A. (1992): Control Theory in Strategic Human Resource Management: The Mediating Effect of Administrative Information, in: Academy of Management Journal, 35(2), pp. 292-327.
452. Snell, S. A./Youndt, M. A. (1995): Human resource management and firm performance: Testing a contingency model of executive controls, in: Journal of Management, 21(4), pp. 711-737.
453. Soerensen, J. B. (2002): The Strength of Corporate Culture and the Reliability of Firm Performance, in: Administrative Science Quarterly, 47(1), pp. 70-91.
454. Sonnenfeld, J. A. (1985): Shedding Light on the Hawthorne Studies, in: Journal of Occupational Behavior, 6(2), pp. 111-130.
455. Speckbacher, G./Wentges, P. (2008): The Impact of Firm Size and Family Ownership on Management Control Systems, Academy of Management Annual Meeting, Anaheim.
456. Spence, M./Zeckhauser, R. (1971): Insurance, Information, and Individual Action, in: American Economic Review, 61(2), pp. 380-387.
457. Spencer, H. (1892): The Principles of Ethics, New York, D. Appleton and Company.
458. Spicer, D. P./Sadler-Smith, E. (2006): Organizational learning in smaller manufacturing firms, in: International Small Business Journal, 24(2), pp. 133-158.
459. Spremann, K. (1989): Agent and Principal, in: Bamberg, G./Spremann, K. (ed.): Agency Theory, Information, and Incentives, Berlin et al., pp. 3-37.
460. Stanton, J. M. (2000): Reactions to Employee Performance Monitoring: Framework, Review, and Research Directions, in: Human Performance, 13(1), pp. 85-113.
461. Steinmann, H./Schreyögg, G. (2005): Management: Grundlagen der Unternehmensführung; Konzepte - Funktionen - Fallstudien, 6. ed., Wiesbaden, Gabler.
462. Sterling, J. (2003): Translating strategy into effective implementation: Dispelling the myths and highlighting what works, in: Strategy & Leadership, 31(3), pp. 27-34.
463. Stevens, J. (1996): Applied Multivariate Statistics for the Social Sciences, Mahway, NJ, Lawrence Erlbaum.
464. Stone, M. (1974): Cross-Validatory Choice and Assessment of Statistical Predictions, in: Journal of the Royal Statistical Society, 36(2), pp. 111-147.
465. Storey, D. (1985): The Problems Facing New Firms, in: Journal of Management Studies, 22(3), pp. 327-345.
466. Storey, J. (1983): Managerial prerogative and the question of control, London et al., Routledge & Kegan Paul.
467. Stuart, R. W./Abetti, P. A. (1990): Impact of entrepreneurial and management experience on early performance, in: Journal of Business Venturing, 5(3), pp. 151-162.
468. Styhre, A. (2008): Management Control in Bureaucratic and Postbureaucratic Organizations A Lacanian Perspective, in: Group & Organization Management, 33(6), pp. 635-656.
469. Swieringa, R. J./Moncur, R. H. (1972): The Relationship Between Managers' Budget-Oriented Behavior and Selected Attitude, Position, Size, and Performance Measures, in: Journal of Accounting Research, 10(3), pp. 194-209.
470. Sykianakis, N./Ballas, A. A. (2008): Ideology vs. Formal Systems as a Control Mechanism: A Case Study, SSRN. Available from http://ssrn. com/abstract=1103757 (accessed 08.02.2009).
471. Tannenbaum, A. S. (1962): Control in Organizations - Individual Adjustment and Organizational Performance, in: Administrative Science Quarterly, 7(2), pp. 236-257.
472. Tannenbaum, A. S. (1968): Control in organizations, in: Tannenbaum, A. S. (ed.): Control in organizations, New York et al., pp. 3-29.
473. Taylor, R. N. (1975): Age and Experience as Determinants of Managerial Information Processing and Decision Making Performance, in: Academy of Management Journal, 18(1), pp. 74-81.
474. Taylor, W. A./Wright, G. H. (2003): A longitudinal study of TQM implementation: factors influencing success and failure, in: Omega, 31(2), pp. 97-111.
475. Teel, C./Verran, J. (1991): Factor Comparison across Studies, in: Research in Nursing and Health, 14(1), pp. 67-72.
476. Terpstra, D. E./Rozell, E. J. (1993): The Relationship of Staffing Practices to Organizational Level Measures of Performance, in: Personnel Psychology, 46(1), pp. 27-48.
477. Thieme, H. R. (1982): Verhaltensbeeinflussung durch Kontrolle: Wirkung von Kontrollmassnahmen und Folgerungen für die Kontrollpraxis, Berlin, E. Schmidt.
478. Thom, N. (1990): Innovation Management in Small and Medium-Sized Firms, in: Management International Review, 30(2), pp. 185-194.
479. Thompson, J. D. (1967): Organizations in Action, New York, NY, McGraw-Hill.
480. Todd, J. (1978): Management Control - Zero-Sum Game, in: Management International Review, 18(4), pp. 73-78.
481. Triandis, H. (1994): Culture and Social Behavior, New York et al., McGraw-Hill.
482. Tsui, A. S. (1987): Defining the activities and effectiveness of the human resource department: A multiple constituency approach., in: Human Resource Management, 26(1), pp. 109-127.
483. Türk, K. (1978): Soziologie der Organisation, Stuttgart, Enke.
484. Türk, K. (1981): Personalführung und soziale Kontrolle, Stuttgart, Enke.
485. Unknow. (1983): Jerry Reinsdort Pulis a double play in Chicago, Business Week (10.10.1983).
486. US. Small Business Administration (2003): Statistics on SMEs
487. Ven, H. v./Hudson, R./Schroeder, D. (1984): Designing New Business Startups: Entrepreneurial, Organizational, and Ecological Considerations, in: Journal of Management, 10(1), pp. 87-107.
488. Voll, L. (2008): Erfolgswirkung des Management-Stils von Unternehmer oder Geschäftsführer bei Wachstumsunternehmen: Eine dynamische Betrachtung über den Wachstumszyklus, Wiesbaden, DUV.
489. Wager, T. H. (1998): Determinants of human resource management practices in small firms: Some evidence from Atlantic, in: Journal of Small Business Management, 36(2), pp. 13-23.
490. Wall, F. (1999): Planungs-und Kontrollsysteme - Informationstechnische Perspektiven für das Controlling, Wiesbaden, Gabler.
491. Warren, L./Hutchinson, W. E. (2000): Success Factors For High-Technology SMEs: A Case Study From Australia, in: Journal of Small Business Management, 38(3), pp. 86-91.
492. Weber, J. (1991): Einführung in das Controlling, 3. ed., Stuttgart, Schäffer-Poeschel.
493. Weber, J. (2002): Einführung in das Controlling, 9. ed., Stuttgart, Schäffer-Poeschel.
494. Weber, J./Schäffer, U. (1999): Sicherstellung der Rationalität von Führung als Funktion des Controlling, in: Die Betriebswirtschaft, 59(6), pp. 731-746.
495. Weber, J./Schäffer, U. (2006): Einführung in das Controlling, 11. ed., Stuttgart, Schäffer-Poeschel.
496. Weible, R./Wallace, J. (1998): Cyber research: The impact of the Internet on data collection, in: Marketing Research, 10(3), pp. 18-31.
497. Weinrauch, D./Mann, K./Robinson, P./Pharr, J. (1991): Dealing with Limited Financial Resources: A Marketing Challenge for Small Business, in: Journal of Small Business Managment, 29(4), pp. 44-54.
498. Welsh, J./White, J. (1981): A Small Business Is Not a Little Big Business, in: Harvard Business Review 59(4), pp. 18-32.
499. Werts, C. E./Linn, R. L./Jöreskog, K. G. (1974): Interclass Reliability Estimates: Testing Structural Assumptions, in: Educational and Psychological Measurement, 34, pp. 25-33.
500. Widener, S. K. (2007): An empirical analysis of the levers of control framework, in: Accounting, Organizations and Society, 32(7-8), pp. 757-788.
501. Wiedenfels, G. (forthcoming): Trust of potential buyers in new entrepreneurial ventures, Wiesbaden DUV.
502. Wijewardena, H./De Zoysa, A. (2001): The Impact of Financial Planning and Control on Performance of SMEs in Australia, in: Journal of Enterprising Culture, 9(4), pp. 353-365.
503. Wijewardena, H./De Zoysa, A./Fonseka, T./Perera, B. (2004): The Impact of Planning and Control Sophistication on Performance of Small and Medium-Sized Enterprises: Evidence from Sri Lanka, in: Journal of Small Business Management, 42(2), pp. 209-217.
504. Wild, J. (1974): Grundlagen der Unternehmensplanung, Reinbek, Rowohlt.
505. Willard, G. E./Krueger, D. A./Feeser, H. R. (1992): In Order to Grow, Must the Founder Go: A Comparison of Performance Between Founder and Non-Founder Managed High-Growth Manufacturing Firms, in: Journal of Business Venturing, 7(3), pp. 181-194.
506. Williamson, O. E. (1975): Market and Hierarchies: Analysis and Antitrust Implications, New York, Free Press.
507. Williamson, O. E. (1991): Comparative Economic Organization: The Analysis of Discrete Structural Alternatives, in: Administrative Science Quarterly, 36(2), pp. 269-296.
508. Wittlage, H./Dornieden, U./Schulte, P. (1987): Entscheidungsprozesse in mittelständischen Unternehmen, Münster, Fachhochsch., Fachber. Wirtschaft.
509. Woiceshyn, J./Hartel, D. (1996): Strategies and performance of Canadian biotechnology firms: An empirical investigation, in: Technovation, 16(5), pp. 231-243.
510. Wold, H. (1966): Estimation of Principal Components and Related Models by Iterative Least Squares, in: Krishnaiah, P. R. (ed.): Multivariate analysis, New York, pp. 391-420.
511. Wold, H. (1980): Model Construction and Evalutation When Theoretical Knowledge is Scare - Theory and Application of the Partial Least Squares, in: Kmenta, J. e. a. (ed.): Evaluation of econometric models, New York, pp. 47-74.
512. Wold, H. (1982): Systems Under Indirect Observation Using PLS, in: Fornell, C. (ed.): A second generation of multivariate analysis, New York, pp. 325-347.
513. Woodward, J. (1970): Industrial Organization: Behavior and Control, London, Oxford University Press.
514. Wright, P. M./Gardner, T. M./Moynihan, L. M./Allen, M. R. (2005): The relationship between HR practices and firm performance: Examining causal order, in: Personnel Psychology, 58(2), pp. 409-446.
515. Xenikou, A./Simosi, M. (2006): Organizational culture and transformational leadership as predictors of business unit performance, in: Journal of Managerial Psychology, 21(6), pp. 566-579.
516. Yao, S. (1997): Profit Sharing, Bonus Payment, and Productivity: A Case Study of Chinese State-Owned Enterprises, in: Journal of Comparative Economics, 24(3), pp. 281-296.
517. Yeung, A. K./Berman, B. (1997): Adding Value through Human Resources: Reorienting Human Resource Measurement to Drive Business Performance, in: Human Resource Management, 36(3), pp. 321-335.
518. Youndt, M. A./Snell, S. A./Dean, J. W., Jr./Lepak, D. P. (1996): Human Resource Management, Manufacturing Strategy, and Firm Performance, in: Academy of Management Journal, 39(4), pp. 836-866.
519. Young, M. S./Shields, M. D./Wolf, G. (1988): Manufacturing controls and performance: An experiment, in: Accounting, Organizations and Society, 13(6), pp. 607-618.
520. Yusuf, A. (1995): Critical Success Factors for Small Business: Perceptions of South Pacific Entrepreneurs, in: Journal of Small Business Management, 33(2), pp. 68-73.
521. Zatzick, C. D./Iverson, R. D. (2006): High-Involvement Management and Workfore Reduction: Competitive advantage or disadvantage?, in: Academy of Management Journal, 49(5), pp. 999-1015.
522. Ziegenbein, K. (2002): Controlling, Ludwigshafen, Kiehl.
523. Zinnbauer, M./Eberl, M. (2005): Überprüfung der Spezifikation und Güte von Strukturgleichungsmodellen, in: Wirtschaftswissenschaftliches Studium, 34(10), pp. 566-572.