Defining management accounting constructs: A methodological note on the risks of conceptual misspecification

Accounting, Organizations and Society - Tập 32 Số 7-8 - Trang 789-820 - 2007
Josep Bisbe1, Joan-Manuel Batista-Foguet1, Robert H. Chenhall2
1ESADE Business School, Universitat Ramon Llull. Avda, Pedralbes 60-62, 08034 Barcelona Spain
2Monash University, Clayton, VIC, 3800, Australia

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

Abernethy, 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

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

Anderson, 1999, The impact of contextual and process factors on the evaluation of activity-based costing systems, Accounting, Organizations and Society, 24, 525, 10.1016/S0361-3682(99)00018-5

Argyris, 1978

Babbie, 2004

Bagozzi, 1984, A prospectus for theory construction in marketing, Journal of Marketing, 48, 11, 10.2307/1251307

Bagozzi, 1994, Measurement in marketing research: Basic principles of questionnaire design, 1

Banker, 1989, Sensitivity, precision and linear aggregation of signals for performance evaluation, Journal of Accounting Research, 27, 21, 10.2307/2491205

Becker, 1993, Profiles of commitment: An empirical test, Journal of Organizational Behaviour, 14, 177, 10.1002/job.4030140207

Bentler, 1995

Bergh, 2002, Measuring and testing change in strategic management research, Strategic Management Journal, 23, 359, 10.1002/smj.232

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

Blalock, 1964

Bollen, 1989

Bollen, 1991, Conventional wisdom on measurement: A structural equation perspective, Psychological Bulletin, 110, 305, 10.1037/0033-2909.110.2.305

Bonner, 2002, Upper management control of new product development projects and project performance, Journal of Product Innovation Management, 19, 233, 10.1111/1540-5885.1930233

Boyatzis, 1998

Brownell, 1982, The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness, Journal of Accounting Research, 20, 12, 10.2307/2490760

Brownell, 1986, Budgetary participation, motivation and management performance, The Accounting Review, 587

Bruns, 1975, Budgetary control and organizational structure, Journal of Accounting Research, 13, 177, 10.2307/2490360

Burgelman, 1991, Intraorganizational ecology of strategy making and organizational adaptation, Organization Science, 2, 239, 10.1287/orsc.2.3.239

Cannon, 1999, Buyer–seller relationships in business markets, Journal of Marketing Research, 36, 439, 10.2307/3151999

Cassel, 2000, On measurement of intangible assets: A study of robustness of partial lest squares, Total Quality Management, 11, 897, 10.1080/09544120050135443

Chenhall, 2003, Management control systems design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28, 127, 10.1016/S0361-3682(01)00027-7

Chenhall, 1986, The impact of structure, environment and interdependencies on the perceived usefulness of management accounting systems, The 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

Chin, 1998, The partial least squares approach for structural equation modelling, 295

Cook, 1979

Cooper, 1999

Cronbach, 1955, Construct validity in psychological tests, Psychological Bulletin, 52, 281, 10.1037/h0040957

Daft, 1984, Information richness: A new approach to managerial behavior and organizational design, Vol. 6, 191

Daft, 1986, Organizational information requirements, media richness and structural design, Management Science, 32, 554, 10.1287/mnsc.32.5.554

Daft, 1988, Chief executive scanning, environmental characteristics and company performance, Strategic Management Journal, 9, 123, 10.1002/smj.4250090204

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

Demski, 1994

Diamantopoulos, 2001, Index construction with formative indicators: An alternative to scale development, Journal of Marketing Research, 38, 269, 10.1509/jmkr.38.2.269.18845

Dijkstra, 1983, Some comments on maximum likelihood and partial least squares methods, Journal of Econometrics, 22, 67, 10.1016/0304-4076(83)90094-5

Dunk, 1993, The effects of budget emphasis and information asymmetry on the relation between budgetary participation and slack, The Accounting Review, 2, 400

Edwards, 2001, Multidimensional constructs in organizational behavior research: An integrative analytical framework, Organizational Research Methods, 4, 144, 10.1177/109442810142004

Edwards, 2000, On the nature and direction of relationships between constructs and measures, Psychological Methods, 5, 155, 10.1037/1082-989X.5.2.155

Epstein, 2000

Feltham, 1994, Performance measure congruity and diversity in multi-task principal/agent relations, The Accounting Review, 69, 429

Fisher, 1995, Contingency-based research on management control systems: Categorization by level of complexity, Journal of Accounting Literature, 14, 24

Fornell, 1982, Two structural equation models: LISREL and PLS applied to consumer exit-voice theory, Journal of Marketing Research, 19, 440, 10.2307/3151718

Fornell, 1994, Partial least squares, 52

Foster, 1997, Measuring the success of activity-based cost management and its determinants, Journal of Management Accounting Research, 9, 109

Garthwaite, 1994, An interpretation of partial least squares, American Statistical Association, 89, 122, 10.2307/2291207

Gerdin, 2004, Forms of contingency fit in management accounting research: A critical review, Accounting, Organizations and Society, 29, 303, 10.1016/S0361-3682(02)00096-X

Guilding, 1999, Competitor-focused accounting: An exploratory note, Accounting, Organizations and Society, 24, 583, 10.1016/S0361-3682(99)00007-0

Hackman, 1980

Hair, 1998

Hartmann, 1999, Testing contingency hypotheses in budgetary research: An evaluation of the moderated regression analysis, Accounting, Organizations and Society, 24, 291, 10.1016/S0361-3682(99)00002-1

Hauser, 1971, The treatment of unobservable variables in path analysis, 81

Hirst, 1981, Accounting information and the evaluation of subordinate performance: A situational approach, The Accounting Review, 56, 771

Hopwood, 1972, An empirical study of the role of accounting data in performance evaluation, Journal of Accounting Research, 156, 10.2307/2489870

Hopwood, 1974, Leadership climate and the use of accounting data in performance evaluation, The Accounting Review, 485

Hulland, 1999, Use of PLS in strategic management research: A review of four recent studies, Strategic Management Journal, 20, 195, 10.1002/(SICI)1097-0266(199902)20:2<195::AID-SMJ13>3.0.CO;2-7

Imoisili, 1989, The role of budget data in the evaluation of managerial performance, Accounting, Organizations, and Society, 14, 325, 10.1016/0361-3682(89)90003-2

Ittner, 2003, Coming up short on nonfinancial performance measurement, Harvard Business Review, 88

Jans, 1985, Organizational factors and work involvement, Organizational Behavior and Human Decision Processes, 382, 10.1016/0749-5978(85)90029-9

Jarvis, 2003, A critical review of construct indicators and measurement model misspecification in marketing and consumer research, Journal of Consumer Research, 30, 199, 10.1086/376806

Jöreskog, 2001

Kaplan, 1996

Kennedy, 2001, The impact of activity-based costing techniques on firm performance, Journal of Management Accounting Research, 13, 19, 10.2308/jmar.2001.13.1.19

Kerlinger, 1986

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

Kohli, 1993, Markor: A measure of market orientation, Journal of Marketing Research, 30, 467, 10.2307/3172691

Krumwiede, 1998, The implementation stages of activity based costing and the impact of contextual and organizational factors, Journal of Management Accounting Research, 10, 239

Langer, 1989

Langfield-Smith, 1997, Management control systems and strategy: A critical review, Accounting, Organizations and Society, 22, 207, 10.1016/S0361-3682(95)00040-2

Larcker, 1981, The importance of selected information characteristics and strategic capital budgeting decisions, The Accounting Review, 519

Lawler, 1983, Satisfaction and behavior, 332

Law, 1998, Toward a taxonomy of multidimensional constructs, Academy of Management Review, 23, 741, 10.5465/amr.1998.1255636

Libby, 2002, Experimental research in financial accounting, Accounting, Organizations and Society, 27, 775, 10.1016/S0361-3682(01)00011-3

Luft, 2003, Mapping management accounting: Graphics and guidelines for theory-consistent empirical research, Accounting, Organizations and Society, 28, 169, 10.1016/S0361-3682(02)00026-0

Maalmi, 1997, Towards explaining activity-based costing failure: Accounting and control in a decentralized organization, Management Accounting Research, 8, 459, 10.1006/mare.1997.0057

Maalmi, T., Raulas, M., Gudergan, S., & Sehm, J. (2004). An empirical study on customer profitability accounting, customer relationship management and business unit economic performance. Paper presented at the 4th Conference on New Directions in Management Accounting. Brussels: EIASM.

MacCallum, 1993, The use of causal indicators in covariance structure models: Some practical issues, Psychological Bulletin, 114, 533, 10.1037/0033-2909.114.3.533

Mahoney, 1963

Marginson, 2002, Management control systems and their effects on strategy formation at middle-management levels: Evidence from a UK organization, Strategic Management Journal, 23, 1019, 10.1002/smj.271

McCrae, 1989, The structure of interpersonal traits, Organizational Behavior and Human Decision Processes, 56, 370

Merchant, 1985

Merchant, 2003

Michaels, 1987, Role stress among industrial buyers: An integrative model, Journal of Marketing Research, 5, 28, 10.1177/002224298705100203

Milani, 1975, Budget setting, performance and attitudes, The Accounting Review, 50, 539

Miller, 1982, Innovation in conservative and entrepreneurial firms: Two models of strategic momentum, Strategic Management Journal, 3, 1, 10.1002/smj.4250030102

Muthén, 2003

Nunnally, 1978

Nunnally, 1994

Onsi, 1977, Factor analysis of behavioural variables affecting budgetary slack, The Accounting Review, 55, 535

Otley, 1978, Budget use and managerial performance, Journal of Accounting Research, 16, 122, 10.2307/2490414

Otley, 1980, A contingency theory of management accounting: Achievement and prognosis, Accounting, Organizations and Society, 5, 231, 10.1016/0361-3682(80)90012-4

Otley, 2000, Reliance on accounting performance measures: Dead end or new beginning?, Accounting, Organizations and Society, 25, 497, 10.1016/S0361-3682(98)00007-5

Runkel, 1972

Segars, 1997, Assessing the unidimensionality of measurement: A paradigm and illustration within the context of information systems research, Omega, 25, 107, 10.1016/S0305-0483(96)00051-5

Shields, 1995, An empirical analysis of firm’s implementation experiences with activity based costing, Journal of Management Accounting Research, 7, 148

Shields, 1989, A behavioral model for implementing cost management systems, Journal of Cost Management, 17

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

Simons, 1987, Planning, control and uncertainty: A process view

Simons, 1990, The role of management control systems in creating competitive advantage: New perspectives, Accounting, Organizations and Society, 15, 127, 10.1016/0361-3682(90)90018-P

Simons, 1991, Strategic orientation and top management attention to control systems, Strategic Management Journal, 12, 49, 10.1002/smj.4250120105

Simons, 1994, How new top managers use control systems as levers of strategic renewal, Strategic Management Journal, 15, 169, 10.1002/smj.4250150301

Simons, 1995

Simons, 1995, Control in an age of empowerment, Harvard Business Review, 80

Simons, 2000

Swieringa, 1974

Tani, 1995, Interactive control in target cost management, Management Accounting Research, 6, 399, 10.1006/mare.1995.1028

Trochim, 2005

Van der Stede, 2000, The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation, Accounting, Organizations and Society, 25, 609, 10.1016/S0361-3682(99)00058-6

Van der Stede, 2001, Measuring ‘tight budgetary control’, Management Accounting Research, 12, 119, 10.1006/mare.2000.0149

Widaman, 1993, Common factor analysis versus principal component analysis: Differential bias in representing model parameters?, Multivariate Behavioral Research, 28, 263, 10.1207/s15327906mbr2803_1

Wold, 1982, Soft modeling: The basic design and some extensions, Vol. 2, 1