Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies

Accounting, Organizations and Society - Tập 34 Số 3-4 - Trang 322-347 - 2009
Antonio Dávila1, George Foster2, Mu Li3
1IESE, University of Navarra, Spain
2Graduate School of Business, Stanford University, United States
3Applied Micro Devices, United States

Tóm tắt

Từ khóa


Tài liệu tham khảo

Abernethy, 1997, Management control systems in research and development organizations: The role of accounting, behavior and personnel controls, Accounting, Organizations and Society, 22, 233, 10.1016/S0361-3682(96)00038-4

Abernathy, 1999, The role of budgets in organizations facing strategic change: An exploratory study, Accounting, Organizations and Society, 24, 189, 10.1016/S0361-3682(98)00059-2

Abernethy, 1995, The impact of manufacturing flexibility on management control system design, Accounting, Organizations and Society, 20, 241, 10.1016/0361-3682(94)E0014-L

Adler, 1996, Two types of bureaucracy: Enabling and coercive, Administrative Science Quarterly, 41, 61, 10.2307/2393986

Ahrens, 2004, Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain, Contemporary Accounting Research, 21, 271, 10.1506/VJR6-RP75-7GUX-XH0X

Amabile, 1998, How to kill creativity, Harvard Business Review, 76, 76

Amat, 1994, Context and change in management accounting systems: A Spanish case study, Management Accounting Research, 5, 107, 10.1006/mare.1994.1008

Baron, 1999, Engineering bureaucracy: The genesis of formal policies, positions, and structures in high-technology firms, The Journal of Law, Economics, and Organization, 15, 1, 10.1093/jleo/15.1.1

Bisbe, 2004, The effects of the interactive use of management control systems on product innovation, Accounting, Organizations and Society, 29, 709, 10.1016/j.aos.2003.10.010

Brown, 1995, Product development: Past research, present findings, and future directions, Academy of Management Review, 20, 343, 10.5465/amr.1995.9507312922

Brown, 1997, The art of continuous change: Linking complexity theory and time-paced evolution in relentlessly shifting organizations, Administrative Science Quarterly, 42, 1, 10.2307/2393807

Burns, 1961

Cardinal, 2001, Technological innovation in the pharmaceutical industry: The use of organizational control in managing research and development, Organization Science, 12, 19, 10.1287/orsc.12.1.19.10119

Cardinal, 2004, Balancing and rebalancing in the creation and evolution of organizational control, Organization Science, 15, 411, 10.1287/orsc.1040.0084

Carruthers, 1995, Accounting, ambiguity, and the new institutionalism, Accounting Organizations and Society, 20, 313, 10.1016/0361-3682(95)96795-6

Chapman, 1998, Accountants in organisational networks, Accounting Organizations and Society, 23, 737, 10.1016/S0361-3682(98)00033-6

Chenhall, 1986, The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems, Accounting Review, 61, 16

Chenhall, 1995, Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations, Omega, 23, 485, 10.1016/0305-0483(95)00033-K

Cohen, 1996, Routines and other recurring action patterns of organizations: Contemporary research issues, Industrial and Corporate Change, 5, 653, 10.1093/icc/5.3.653

Cooper, 1995, Developing new products on time, in time, Research Technology Management, 49, 10.1080/08956308.1995.11674295

Damanpour, 1991, Organizational innovation: A meta-analysis of effects of determinants and moderators, Academy of Management Journal, 34, 555, 10.2307/256406

Davila, 2000, An empirical study on the drivers of management control systems’ design in new product development, Accounting, Organizations and Society, 25, 383, 10.1016/S0361-3682(99)00034-3

Davila, 2005, An exploratory study on the emergence of management control systems: Formalizing human resources in small growing firms, Accounting, Organizations and Society, 30, 223, 10.1016/j.aos.2004.05.006

Davila, 2005, Management accounting systems’ adoption decisions: Evidence and performance implications from startup companies, The Accounting Review, 80, 1039, 10.2308/accr.2005.80.4.1039

Davila, 2007, Management control systems in early-stage startup companies, The Accounting Review, 82, 907, 10.2308/accr.2007.82.4.907

Dekker, 2004, Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements, Accounting, Organizations and Society, 29, 27, 10.1016/S0361-3682(02)00056-9

Ditillo, 2004, Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms, Accounting, Organizations and Society, 29, 401, 10.1016/j.aos.2003.12.001

Feldman, 2002, Organizational routines as sources of connections and understandings, Journal of Management Studies, 39, 309, 10.1111/1467-6486.00294

Flamholtz, 2000

Gavetti, 2000, Looking forward and looking backward: Cognitive and experiential search, Administrative Science Quarterly, 45, 113, 10.2307/2666981

Granlund, 2005, Management control and controllership in new economy firms – A life cycle perspective, Management Accounting Research, 16, 21, 10.1016/j.mar.2004.09.003

Greiner, 1972, Evolution and revolution as organizations grow, Harvard Business Review, 50, 37

Hellmann, 2002, Venture capital and the professionalization of start-up firms: Empirical evidence, Journal of Finance, 57, 169, 10.1111/1540-6261.00419

Henri, 2006, Management control systems and strategy: A resource-based perspective, Accounting, Organizations and Society, 31, 529, 10.1016/j.aos.2005.07.001

Howard-Grenville, 2003

Huber, 1991, Organizational learning: The contributing processes and the literatures, Organization Science, 2, 88, 10.1287/orsc.2.1.88

Innes, 2000, Activity-based costing in the UK’s largest companies: A comparison of 1994 and 1999 survey results, Management Accounting Research, 11, 349, 10.1006/mare.2000.0135

Kalagnanam, 1999, The use of organic models of control in JIT firms: Generalising Woodward’s findings to modern manufacturing practices, Accounting, Organizations and Society, 1, 10.1016/S0361-3682(97)00062-7

Khandwalla, 1972, The effect of different types of competition on the use of management controls, Journal of Accounting Research, 46, 275, 10.2307/2490009

King, 1994

Kvale, 1996

Levitt, 1988, Organizational learning, Annual Review of Sociology, 14, 319, 10.1146/annurev.so.14.080188.001535

Lundberg, 1995, Learning in and by organizations: Three conceptual issues, International Journal of Organizational Analysis, 3, 10, 10.1108/eb028821

Macintosh, 1994

Marshall, 1995

McGrath, 1995

Miner, 2001, Organizational improvisation and learning: A field study, Administrative Science Quarterly, 46, 304, 10.2307/2667089

Mintzberg, 1976, Planning on the left side and managing on the right, Harvard Business Review, 54, 49

Mintzberg, 1979

Mintzberg, 1994

Moores, 2001, Management accounting systems and organizational configuration: A life-cycle perspective, Accounting, Organizations and Society, 26, 351, 10.1016/S0361-3682(00)00040-4

Nelson, 1982

Nonaka, 1990, Redundant, overlapping organization: A Japanese approach to managing the innovation process, California Management Review, 32, 27, 10.2307/41166615

Oakes, 1998, Business planning as pedagogy: Language and control in a changing institutional field, Administrative Science Quarterly, 43, 257, 10.2307/2393853

Otley, 1994, Case study research in management accounting and control, Management Accounting Research, 5, 45, 10.1006/mare.1994.1004

Ouchi, 1979, A conceptual framework for the design of organizational control mechanisms, Management Science, 25, 833, 10.1287/mnsc.25.9.833

Perrow, 1970

Pfeffer, 1978

Powell, 1998, Learning from collaboration: Knowledge and networks in the biotechnology and pharmaceutical industries, California Management Review, 40, 228, 10.2307/41165952

Powell, 1991

Quinn, 1978, Strategic change: “Logical incrementalism”, Sloan Management Review, 20, 7

Rockness, 1988, Organizational control systems in research and development, Accounting, Organizations and Society, 9, 165, 10.1016/0361-3682(84)90005-9

Romano, 1994, Growth stages of small manufacturing firms: The relationship with planning and control, British Accounting Review, 26, 173, 10.1006/bare.1994.1012

Sandino, 2007, Introducing the first management control systems: Evidence from the retail sector, Accounting Review, 82, 265, 10.2308/accr.2007.82.1.265

Seidman, 1998

Simons, 1987, Accounting control systems and business strategy: An empirical analysis, Accounting, Organizations and Society, 12, 357, 10.1016/0361-3682(87)90024-9

Simons, 1995

Strauss, 1990

Ulrich, 1995

Weick, 1995

Weick, 1999, Organizing for high reliability: Processes of collective mindfulness

Zirger, 1990, A model of new product development: An empirical test, Management Science, 36, 867, 10.1287/mnsc.36.7.867

Zollo, 2002, Deliberate learning and the evolution of dynamic capabilities, Organization Science, 13, 339, 10.1287/orsc.13.3.339.2780