Management control systems design within its organizational context: findings from contingency-based research and directions for the future

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 Abernethy, 1994, An empirical assessment of the fit between strategy and management information systems design, Accounting and Finance, 33, 49, 10.1111/j.1467-629X.1994.tb00269.x 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 Amit, 1993, Strategic assets and organizational rent, Strategic Management Journal, 14, 33, 10.1002/smj.4250140105 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 Atkinson, 1998, Standards for field research in management accounting, Journal of Management Accounting Research, 10, 40 Atkinson, 1997, New directions in management accounting research, Journal of Management Accounting Research, 9, 79 Baiman, 1982, Agency research in management accounting: a survey, Journal of Accounting Research, 2, 154 Baiman, 1990, Agency research in managerial accounting: a second look, Accounting Organizations and Society, 15, 1, 10.1016/0361-3682(90)90023-N Baiman, 1995, Organizational design for business units, Journal of Accounting Research, 33, 205, 10.2307/2491486 Banker, 1993, Reporting manufacturing performance measures to workers: an empirical investigation, Journal of Management Accounting Research, 3, 34 Bariff, 1978, Intraorganizational power considerations for designing information systems, Accounting, Organizations and Society, 3, 15, 10.1016/0361-3682(78)90004-1 Baxter, 1998, Doing field research: practice and meta-theory in counterpoint, Journal of Management Accounting Research, 10, 69 Baxter, 2000 Biddle, 1998, Does EVA beat earnings? Evidence on the association with stock returns and financial values, Journal of Accounting and Economics, 24, 301, 10.1016/S0165-4101(98)00010-X Birnberg, 1983, The organizational context of accounting, Accounting Organizations and Society, 111, 10.1016/0361-3682(83)90018-1 Bloom, 1998, Relationship among risk, incentive pay and organizational performance, Academy of Management Journal, 41, 283, 10.2307/256908 Braybrooke, 1970 Bommer, 1995, On the interchangeability of objective and subjective measures of employee performance: a meta-analysis, Personnel Psychology, 48, 587, 10.1111/j.1744-6570.1995.tb01772.x Bouwens, 2000, The consequences of customization on management accounting system design, Accounting, Organizations and Society, 25, 221, 10.1016/S0361-3682(99)00043-4 Bower, 1970 Briers, 1990, The role of budgetary information in performance evaluation, Accounting, Organizations and Society, 15, 373, 10.1016/0361-3682(90)90024-O Brownell, 1981, Participation in budgeting, locus of control and organizational performance, The Accounting Review, October, 844 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, 1983, Leadership style, budgetary participation and managerial behaviour, Accounting, Organizations and Society, 8, 307, 10.1016/0361-3682(83)90046-6 Brownell, 1985, Budgetary systems and the control of functionally differentiated organizational activities, Journal of Accounting Research, 23, 502, 10.2307/2490823 Brownell, 1987, The role of accounting information, environment and management control in multi-national organisations, Accounting and Finance, 27, 1, 10.1111/j.1467-629X.1987.tb00232.x Brownell, 1991, Task uncertainty and its interaction with budgetary participation and budget emphasis; some methodological issues and empirical investigation, Accounting, Organizations and Society, 8, 693, 10.1016/0361-3682(91)90020-F Brownell, 1986, Reliance on accounting information, budget participation, and task uncertainty: test of a three way interaction, Journal of Accounting Research. Autumn, 241, 10.2307/2491132 Brownell, 1986, Budgetary participation, motivation and management performance, The Accounting Review, October, 587 Brownell, 1990, The budgetary and performance influences of product standardisation and manufacturing process automation, Journal of Accounting Research, 28, 388, 10.2307/2491156 Bruns, 1975, Budgetary control and organizational structure, Journal of Accounting Research, Autumn, 177, 10.2307/2490360 Burns, 1961 Bushman, 1995, Aggregate performance measures in business unit manager compensation: the role of intrafirm interdependencies, Journal of Accounting Research, 33, 101, 10.2307/2491377 Chandler, 1962 Chapman, 1997, Reflections on a contingent view of accounting, Accounting, Organizations and Society, 22, 189, 10.1016/S0361-3682(97)00001-9 Chapman, 1998, Accountants in organizational networks, Accounting, Organizations and Society, 23, 737, 10.1016/S0361-3682(98)00033-6 Chapman, 2000 Chenhall, 1979, Some elements of organizational control in Australian divisionalised firms, Australian Journal of Management, Supplement, 4, 1, 10.1177/031289627900401S01 Chenhall, 1986, Authoritarianism and participative budgeting: a dyadic analysis, The Accounting Review, 2, 263 Chenhall, 1997, Reliance on manufacturing performance measures, total quality management and organizational performance, Management Accounting Research, 8, 187, 10.1006/mare.1996.0038 Chenhall, 1988, The effect of participation on job satisfaction and performance: role ambiguity as an intervening variable, Accounting, Organizations and Society, 13, 225, 10.1016/0361-3682(88)90001-3 Chenhall, 1986, The impact of structure, environment and interdependencies on the perceived usefulness of management accounting systems, Accounting Review, 61, 16 Chenhall, 1991, The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions, Accounting, Organizations and Society, 16, 27, 10.1016/0361-3682(91)90031-9 Chenhall, 1993, The role of post completion audits, managerial learning, environmental uncertainty and performance, Behavioural Research in Accounting, 5, 170 Chenhall, 1995, Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations, Omega, International Journal of Management Science, 23, 485, 10.1016/0305-0483(95)00033-K Chenhall, 1998, Factors influencing the role of management accounting in the development of performance measures within organisational change programs, Management Accounting Research, 9, 361, 10.1006/mare.1998.0080 Chenhall, 1998, The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach, Accounting, Organizations and Society, 23, 243, 10.1016/S0361-3682(97)00024-X Chenhall, R. H. and Langfield-Smith, K. (2001). The role of employee incentive pay in sustaining strategic change, Working paper. Chia, 1995, Decentralization, management accounting (MCS) information characteristics and their interaction effects on managerial performance: a Singapore study, Journal of Business Finance and Accounting, 22, 811, 10.1111/j.1468-5957.1995.tb00390.x Child, 1972, Technology, size and organizational structure, Sociology, 6, 369, 10.1177/003803857200600304 Chong, 1997, Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems, Accounting and Business Research, 27, 268, 10.1080/00014788.1997.9729553 Chow, 1991, The effects of management controls and national culture on manufacturing performance: an experimental investigation, Accounting, Organizations and Society, 16, 209, 10.1016/0361-3682(91)90001-U Chow, 1994, National culture and the preference for management controls: an exploratory study of the firm-labor market interface, Accounting, Organizations and Society, 19, 381, 10.1016/0361-3682(94)90003-5 Cohen, 1972, A garbage can model of organizational choice, Administrative Science Quarterly, 17, 1, 10.2307/2392088 Cohen, 1993, New approaches to teams and teamwork, 194 Cohen, 1996, A predictive model of self-managing work team effectiveness, Human Relations, 49, 643, 10.1177/001872679604900506 Colbert, 1995, A multi-case investigation of a theory of the transfer pricing problem, Accounting, Organizations and Society, 20, 423, 10.1016/0361-3682(95)00007-V Covaleski, 1996, Managerial accounting research: the contributions of organizational and sociological theories, Journal of Management Accounting Research, 8, 1 Cyert, 1963 Daft, 1981, A tentative exploration into the amount and equivocality of information processing in organisational work units, Administrative Science Quarterly, 207, 10.2307/2392469 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 Davis, 1997, Davis, Schoorman, and Donaldson reply: the distinctiveness of agency theory and stewardship theory, The Academy of Management Review, 22, 611 Davis, 1997, Towards a stewardship theory of management, The Academy of Management Review, 22, 20, 10.5465/amr.1997.9707180258 Deci, 1980 Dent, 1990, Strategy, organization and control: some possibilities for accounting research, Accounting, Organizations and Society, 15, 3, 10.1016/0361-3682(90)90010-R Dess, 1984, Porter's (1980) generic strategies as determinants of strategic group membership and organizational performance, Academy of Management Studies, 27, 467, 10.2307/256040 Dirsmith, 1985, Of paradigms and metaphors in auditing thought, Contemporary Accounting Research, 2, 46, 10.1111/j.1911-3846.1985.tb00606.x Donaldson, 1985 Donaldson, 1987, Strategy and structural adjustment to regain fit and performance: in defence of contingency theory, The Journal of Management Studies, 24, 1, 10.1111/j.1467-6486.1987.tb00444.x Donaldson, 1995 Drake, 1999, Cost system and incentive structure effects on innovation, efficiency and profitability in teams, The Accounting Review, 74, 323, 10.2308/accr.1999.74.3.323 Drazin, 1985, Alternative forms of fit in contingency theory, Administrative Science Quarterly, 30, 514, 10.2307/2392695 Duncan, 1972, Characteristics of organizational environments and perceived environmental uncertainty, Administrative Science Quarterly, September, 313, 10.2307/2392145 Dunk, 1992, Reliance on budgetary control, manufacturing process automation and production sub-unit performance: a research note, Accounting, Organizations and Society, 17, 185 Dunk, 1993, The effects of budget emphasis and information asymmetry on the relation between budgetary participation and slack, The Accounting Review, 2, 400 Dunk, 1998, Antecedents of budgetary slack: a literature review and synthesis, Journal of Accounting Literature, 17, 72 Dyas, 1976 Epstein, 2000 Emsley, 2000, Variance analysis and performance: two empirical studies, Accounting, Organizations and Society, 1, 33 Ewusi-Mensah, 1981, The external organizational environment and its impact on managerial information systems, Accounting, Organizations and Society, 6, 310, 10.1016/0361-3682(81)90010-6 Ezzamel, 1990, The impact of environmental uncertainty, managerial autonomy and size on budget characteristics, Management Accounting Research, 1, 181, 10.1016/S1044-5005(90)70057-1 Fisher, 1996, The impact of perceived environmental uncertainty and individual differences on management information requirements, Accounting, Organizations and Society, 361, 10.1016/0361-3682(95)00029-1 Fisher, 1995, Contingency-based research on management control systems: categorization by level of complexity, Journal of Accounting Literature, 14, 24 Fisher, 1998, Contingency theory, management control systems and firm outcomes: past results and future directions, Behavioural Research in Accounting, 10, 47 Fisher, 1993, Incentive compensation design, strategic business unit mission, and competitive strategy, Journal of Management Accounting Research, 5, 129 Foster, 1994, Marketing, cost management and management accounting, Journal of Management Accounting Research, 6, 43 Foster, 1988, Flexible manufacturing systems: cost management and cost accounting implications, Journal of Cost Management, Fall, 16 Foster, 1997, Measuring the success of activity-based cost management and its determinants, Journal of Management Accounting Research, 9, 107 Furnham, 1994, Congruence of self and subordinate ratings of managerial practices as a correlate of superior evaluation, Journal of Occupational and Organizational Psychology, 67, 57, 10.1111/j.2044-8325.1994.tb00549.x Galbraith, 1973 Gieger, 1996, The influence of funding source and legislative requirements on government cost accounting practices, Accounting, Organizations and Society, 21, 549, 10.1016/0361-3682(96)00008-6 Gilad, 1988, From economic behavior to behavioral economics: the behavioral uprising in economics, 437 Gordon, 1984, Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation, Accounting, Organizations and Society, 1, 33, 10.1016/0361-3682(84)90028-X Gordon, 1992, Postauditing capital expenditures and firm performance: the role of asymmetric information, Accounting, Organizations and Society, 17, 741, 10.1016/0361-3682(92)90002-A Gordon, 1999, Stock market reactions to activity-based costing adoption, Journal of Accounting and Public Policy, 18, 229, 10.1016/S0278-4254(99)00009-5 Gosselin, 1997, The effects of strategy and organizational structure on the adoption and implementation of activity-based costing, Accounting, Organizations and Society, 22, 105, 10.1016/S0361-3682(96)00031-1 Govindarajan, 1984, Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable, Accounting, Organizations and Society, 9, 125, 10.1016/0361-3682(84)90002-3 Govindarajan, 1986, Impact of participation in the budgetary process on managerial attitudes and performance: universalistic and contingency perspectives, Decision Sciences, 17, 496, 10.1111/j.1540-5915.1986.tb00240.x Govindarajan, 1988, A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy, Academy of Management Journal, 31, 828, 10.2307/256341 Govindarajan, 1990, Strategy, control systems and resource sharing: effects on business-unit performance, Academy of Management Journal, 33, 259, 10.2307/256325 Govindarajan, 1985, Linking control systems to business unit strategy: impact on performance, Accounting, Organizations and Society, 51, 10.1016/0361-3682(85)90031-5 Granlund, 1998, It's a small world of management accounting practices, Journal of Management Accounting Research, 10, 153 Guilding, 1999, Competitor-focused accounting: an exploratory note, Accounting, Organizations and Society, 24, 583, 10.1016/S0361-3682(99)00007-0 Gul, 1994, The effects of management accounting systems, perceived environmental uncertainty and decentalization on managerial performance: a test of a three-way interaction, Accounting, Organizations and Society, 19, 413, 10.1016/0361-3682(94)90005-1 Gul, 1995, Decentralization as a moderating factor in the budgetary participation-performance relationship: some Hong Kong evidence, Accounting and Business Research, 25, 107, 10.1080/00014788.1995.9729933 Gupta, 1984, Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation, Academy of Management Journal, 25, 10.2307/255955 Hage, 1980 Haka, 1987, Capital budgeting techniques and firm specific contingencies: a correlational analysis, Accounting, Organizations, and Society, 12, 31, 10.1016/0361-3682(87)90014-6 Hamel, 1989, Strategic intent, Harvard Business Review, May–June, 63 Hannan, 1989 Harrison, 1992, The cross-cultural generalizability of the relation between participation, budget emphasis and job-related attitudes, Accounting, Organizations, and Society, 17, 1, 10.1016/0361-3682(92)90033-O Harrison, 1993, Reliance on accounting performance measures in superior evaluation style—the influence of national culture and personality, Accounting, Organizations, and Society, 18, 319, 10.1016/0361-3682(93)90019-3 Harrison, 1999, Cross cultural research in management accounting systems design: a review of the current state, Accounting, Organizations, and Society, 24, 483, 10.1016/S0361-3682(97)00048-2 Hartmann, 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 Hartmann, 2000, The appropriateness of RAPM: towards the further development of theory, Accounting, Organizations and Society, 25, 451, 10.1016/S0361-3682(98)00036-1 Hayes, 1977, The contingency theory of managerial accounting, The Accounting Review, 1, 23 Hayes, 1988 Heneman, 1974, Comparison of self-report and superior-rating of managerial performance, Journal of Applied Psychology, 59, 638, 10.1037/h0037341 Hirst, 1981, Accounting information and the evaluation of subordinate performance: a situational approach, The Accounting Review, 56, 771 Hirst, 1983, Reliance on accounting performance measures, task uncertainty and dysfunctional behaviour, Journal of Accounting Research, 21, 596, 10.2307/2490793 Hofstede, 1984, The cultural relativity of the quality of life concept, Academy of Management Review, 27, 389, 10.5465/amr.1984.4279653 Hofstede, 1988, The Confucius connection: from cultural roots to economic growth, Organizational Dynamics, 16, 5, 10.1016/0090-2616(88)90009-5 Hopwood, 1972, An empirical study of the role of accounting data in performance evaluation, Journal of Accounting Research, Supplement, 156, 10.2307/2489870 Hopwood, 1974, Leadership climate and the use of accounting data in performance evaluation, The Accounting Review, July, 485 Imoisili, O. A. (1985). Task complexity, budget style of evaluating performance and managerial stress: an empirical investigation. Unpublished dissertation, Graduate School of Business, University of Pittsburgh. Imoisoli, 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, 1995, Total quality management and the choice of information and reward systems, Journal of Accounting Research, 33, 1, 10.2307/2491371 Ittner, 1997, Quality strategy, strategic control systems, and organizational performance, Accounting, Organizations, and Society, 22, 295 Ittner, 1998, Innovations in performance measurement, trends and research implications, Journal of Management Accounting Research, 10, 205 Ittner, 2000, Assessing empirical research in management accounting: a value-based management perspective, forthcoming in, Journal of Accounting and Economics Ittner, 1999, Supplier selection, monitoring practices and firm performance, Journal of Accounting and Public Policy, 18, 253, 10.1016/S0278-4254(99)00003-4 Jonsson, 1997, Cats, rats, and ears: making the case for ethnographic accounting research, Accounting, Organizations, and Society, 22, 367, 10.1016/S0361-3682(96)00040-2 Kahneman, 1984, Choices, values and frames, American Psychologist, 39, 1, 10.1037/0003-066X.39.4.341 Kalagnanam, 1999, The use of organic models of control in JIT firms: generalizing Woodward's findings to modern manufacturing practices, Accounting, Organizations and Society, 24, 1, 10.1016/S0361-3682(97)00062-7 Kanter, 1982, The middle manager as innovator, Harvard Business Review, July-August, 95 Katona, 1951 Kaplan, D. (1965). The superorganic: science or metaphysics. American Anthropologist, 67, 958–976. Katzenbach, 1993 Khandwalla, 1972, The effects of different types of competition on the use of management controls, Journal of Accounting Research, Autumn, 275, 10.2307/2490009 Khandwalla, 1977 Kotha, 1995, Assessing generic strategies: an empirical investigation of two competing typologies in discrete manufacturing industries, Strategic Management Journal, 16, 75, 10.1002/smj.4250160108 Kren, 1988, The role of accounting information in the control of organizations: a review of the evidence, Journal of Accounting Literature, 7, 280 Kristof, 1996, Person-organization fit: an interactive review of its conceptualizations, measurement, and implications, Personnel Psychology, 49, 1, 10.1111/j.1744-6570.1996.tb01790.x Krumwiede, 1998, The implementation stages of activity-based costing and the impact of contextual and organizational factors, Journal of Management Accounting Research, 10, 240 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, July, 519 Larcker, 1983, The association between performance plan adoption and corporate capital investment, Journal of Accounting and Economics, 5, 3, 10.1016/0165-4101(83)90003-4 Lau, 1995, The impact of reliance on accounting performance measures on job-related tension and managerial performance, additional evidence, Accounting, Organizations and Society, 20, 359, 10.1016/0361-3682(94)00031-P Lawrence, 1967 Libby, 1996, Predicting change in management accounting systems, Journal of Management Accounting Research, 8, 137 Libby, 1999, The influence of voice and explanation on performance in a participative situation, Accounting, Organizations and Society, 24, 125, 10.1016/S0361-3682(98)00043-9 Lindsay, 1995, Reconsider the status of tests of significance: an alternative criterion of adequacy, Accounting, Organizations and Society, 20, 35, 10.1016/0361-3682(93)E0004-Z Luft, 1997, Fairness, ethics and the effect of management accounting on transaction costs, Journal of Management Accounting Research, 9, 200 Luft, 2000 Macintosh, 1994 Macintosh, 1987, Management control systems and departmental interdependencies: an empirical study, Accounting, Organizations and Society, 23 Mahoney, 1963 March, 1958 Martin, 1992 McConnell, 1985, Corporate capital expenditure decisions and the market value of the firm, Journal of Financial Economics, 14, 399, 10.1016/0304-405X(85)90006-6 Merchant, 1981, The design of the corporate budgeting system: influences on managerial behavior and performance, The Accounting Review, 4, 813 Merchant, 1984, Influences on departmental budgeting: an empirical examination of a contingency model, Accounting, Organizations and Society, 9, 291, 10.1016/0361-3682(84)90013-8 Merchant, 1985, Budgeting and the propensity to create budgetary slack, Accounting, Organizations and Society, 10, 201, 10.1016/0361-3682(85)90016-9 Merchant, 1985 Merchant, 1990, The effects of financial controls on data manipulation and management myopia, Accounting, Organizations and Society, 15, 297, 10.1016/0361-3682(90)90021-L Merchant, 1995, Measurement, evaluation and reward of profit center managers: a cross sectional field study, Accounting, Organizations and Society, 20, 619, 10.1016/0361-3682(95)00021-Z Merchant, 1986, Research and control in complex organizations: an overview, Journal of Accounting Literature, 5, 184 Mia, 2000, Just-in-time manufacturing, management accounting systems and profitability, Accounting and Business Research, 30, 137, 10.1080/00014788.2000.9728931 Mia, 1994, The usefulness of management accounting systems, functional differentiation and managerial effectiveness, Accounting, Organizations and Society, 19, 1, 10.1016/0361-3682(94)90010-8 Milani, 1975, Budget setting, performance and attitudes, The Accounting Review, 50, 539 Miles, 1978 Milgrom, 1990, The economics of modern manufacturing technology, strategy and organisation, The American Economic Review, June, 311 Miller, 1982, Innovation in conservative and entrepreneurial firms: two models of strategic momentum, Strategic Management Journal, 1, 10.1002/smj.4250030102 Miller, 1986, Porter's (1980) generic strategies and performance: an empirical examination with American data: part 1: testing Porter, Organizational Studies, 7, 37, 10.1177/017084068600700103 Miller, 1992 Miller, 1994, A taxonomy of manufacturing strategies, Management Science, 40, 285, 10.1287/mnsc.40.3.285 Mintzberg, 1994 Moores, K., & Chenhall, R. H. (1994). Framework and MCS evidence. In K. Moores, & P. Booth (Eds.), Strategic management accounting (pp. 12–26). New York: Wiley. Moores, 1998, The influence of environmental uncertainty on performance evaluation style and managerial performance, Accountability and Performance, 4, 1 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 Nouri, 1998, The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment, Accounting Organizations and Society, 23, 467, 10.1016/S0361-3682(97)00036-6 O'Conner, 1995, The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers, Accounting Organizations and Society, 20, 383, 10.1016/0361-3682(94)00034-S Otley, 1978, Budget use and managerial performance, Journal of Accounting Research, 16, 122, 10.2307/2490414 Otley, 1980, The contingency theory of management accounting: achievement and prognosis, Accounting Organizations and Society, 4, 413, 10.1016/0361-3682(80)90040-9 Otley, 1994, Management control in contemporary organizations: a wider perspective, Management Accounting Research, 5, 289, 10.1006/mare.1994.1018 Otley, D. T., & Wilkinson, C. (1988). Organizational behaviour: strategy, structure, environment and technology. In K. R. Ferris (Ed.), Behavioural accounting research: a critical analysis (pp. 147–170). New York: Century Publications Co. Ouchi, 1977, The relationship between organisational structure and organisational control, Administrative Science Quarterly, 22, 95, 10.2307/2391748 Ouchi, 1979, A conceptual framework for the design of organizational control mechanisms, Management Science, 25, 833, 10.1287/mnsc.25.9.833 Ouchi, 1980, Markets, bureaucracies and clans, Administrative Science Quarterly, 25, 129, 10.2307/2392231 Perera, 1997, Customer focused manufacturing strategy and the use of operations based non-financial performance measures: a research note, Accounting, Organizations and Society, 22, 557, 10.1016/S0361-3682(96)00048-7 Perrow, 1970 Porter, 1980 Pugh, 1968, Dimensions of organisational structure, Administrative Science Quarterly, 13, 65, 10.2307/2391262 Pugh, 1969, The context of organizational structures, Administrative Science Quarterly, 14, 91, 10.2307/2391366 Quinn, 1985, Managing innovation: controlling chaos, Harvard Business Review, May-June, 73 Reid, 2000, The impact of contingencies on managerial accounting systems development, Management Accounting Research, 11, 427, 10.1006/mare.2000.0140 Riggo, 1992, Agreement between subordinate and superior ratings of supervisory performance and effects on self and subordinate job satisfaction, Journal of Occupational and Organizational Psychology, 65, 151, 10.1111/j.2044-8325.1992.tb00491.x Rockness, 1984, Organizational control systems in research and development, Accounting, Organizations and Society, 9, 165, 10.1016/0361-3682(84)90005-9 Ross, 1994, Trust as a moderator of the effect of performance evaluation style on job related tension: a research note, Accounting, Organizations and Society, 19, 629, 10.1016/0361-3682(94)90027-2 Ross, 1995, Job related tension, budget emphasis and uncertainty, Management Accounting Research, 6, 1, 10.1006/mare.1995.1001 Scott, 1987, The adolescence of institutional theory, Administrative Science Quarterly, 32, 493, 10.2307/2392880 Scott, 1999, Performance measurement and managerial teams, Accounting, Organizations and Society, 24, 107, 10.1016/S0361-3682(98)00060-9 Selto, 1995, Assessing the organizational fit of a just-in-time manufacturing system: testing selection, interaction and systems models of contingency theory, Accounting, Organizations and Society, 20, 665, 10.1016/0361-3682(95)00022-2 Seymour-Smith, 1986 Shannon, 1973 Shields, 1995, An empirical analysis of firms’ implementation experiences with activity-based costing, Journal of Management Accounting Research, 7, 148 Shields, 1997, Research in management accounting by North Americans in the 1990s, Journal of Management Accounting Research, 9, 3 Shields, 2000, The design and effects of control systems: tests of direct and indirect-effects models, Accounting, Organizations and Society, 25, 185, 10.1016/S0361-3682(99)00041-0 Shields, 1988, Antecedents of participative budgeting, Accounting, Organizations and Society, 23, 49, 10.1016/S0361-3682(97)00014-7 Shields, 1993, Antecedents and consequences of participative budgeting: evidence on the effects of asymmetrical information, Journal of Management Accounting Research, 5, 265 Shortell, 1990, Perceptual and archival measures of Miles and Snow's strategic types: a comprehensive assessment of reliability and validity, Academy of Management Journal, 33, 817, 10.2307/256292 Sim, 1998, The performance effects of complementarities between manufacturing practices and management accounting systems, Journal of Management Accounting Research, 10, 325 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, 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 Skinner, 1975 Smith, 1993, Investment monitoring systems, abandonment of capital assets and firm performance, Journal of Management Accounting Research, 5, 281 Snodgrass, 1986, Cultural influences on strategic planning and control systems, Advances in Strategic Management, 4, 205 Spicer, 1988, Towards an organizational theory of transfer pricing process, Accounting, Organizations and Society, 149 Spicer, 1983, Management accounting systems and the economics of internal organization, Accounting, Organizations and Society, 73, 10.1016/0361-3682(83)90015-6 Sprinkle, 2000, The effect of incentive contracts on learning and performance, The Accounting Review, 75, 299, 10.2308/accr.2000.75.3.299 Swieringa, 1975 Swieringa, 1982, Organizational views of transfer pricing, Accounting, Organizations and Society, 149, 10.1016/0361-3682(82)90018-6 Thompson, 1967 Trist, 1951, Some social and psychological consequences of the long-wall method of coal-getting, Human Relations, 4, 3, 10.1177/001872675100400101 Tushman, 1986, Organizing for innovation, California Management Review, Spring, 74, 10.2307/41165203 Tymond, 1998, Critical analysis and recommendations regarding the role of perceived environmental uncertainty in behavioural accounting research, Behavioural Research in Accounting, 10, 23 Ueno, 1993, The comparative influence of culture on budget control practices in the United States and Japan, International Journal of Accounting, 28, 17 Vance, 1992, An examination of the transferability of traditional performance appraisal principles across cultural boundaries, Management International Review, 32, 313 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 Venkatraman, 1987, Measurement of business economic performance: an examination of method convergence, Journal of Management, 13, 109, 10.1177/014920638701300109 Waterhouse, 1978, A contingency framework for management accounting systems research, Accounting, Organizations and Society, 3, 65, 10.1016/0361-3682(78)90007-7 Whitley, 1999, Firms, institutions and management control: the comparative analysis of coordination and control systems, Accounting. Organizations and Society, 28, 507, 10.1016/S0361-3682(97)00030-5 Williams, 1990, Budget-related behavior in public sector organizations: some empirical evidence, Accounting. Organizations and Society, 15, 221, 10.1016/0361-3682(90)90006-G Williamson, 1985 Williamson, 1986 Woodward, 1965 Young, 1991, New manufacturing practices and cost management: a review of the literature and directions for future research, Journal of Accounting Literature, 10, 265 Young, 1993, Explaining cross-sectional workgroup performance differences in a JIT facility: a critical appraisal of a field-based study, Journal of Management Accounting Research, Fall, 300