Management control systems and strategy: A critical review

Andrews, 1980 Anthony, 1965 Anthony, 1989 Archer, 1991, Strategy, Structure, Planning and Control Systems and Performance Evaluation Rumenco Ltd, Management Accounting Research, 263, 10.1016/S1044-5005(91)70038-3 Banker, 1993, Reporting Manufacturing Performance Measures to Workers: An Empirical Study, Journal of Management Accounting Research, 33 Briers, 1990, The Role of Budgetary Information in Performance Evalation, Accounting, Organizations and Society, 373, 10.1016/0361-3682(90)90024-O Buffa, 1984 Burns, 1961 Chandler, 1962 Daniel, 1991, Linking Quality Strategy with Management Control Systems: Empirical Evidence from Japanese Industry, Accounting, Organizations and Society, 601, 10.1016/0361-3682(91)90015-7 Daniel, 1992, Management Control Systems for Quality: An Empirical Comparison of the US and Japanese Electronic Industries, Journal of Management Accounting Research, 64 Dearden, 1987, Measuring Profit Center Managers, Harvard Business Review, 81 Den Hertog, 1978, The Role of Information and Control systems in the Process of Organisational Renewal, Accounting, Organizations and Society, 29, 10.1016/0361-3682(78)90005-3 Dent, 1990, Strategy, Organisation and Control: Some Possibilities for Accounting Research, Accounting, Organizations and Society, 3, 10.1016/0361-3682(90)90010-R Dent, 1991, Accounting and Organizational Culture: A Field Study of the Emergence of a New Organisational Reality, Accounting, Organizations and Society, 705, 10.1016/0361-3682(91)90021-6 Dess, 1984, Porters' (1980) Generic Strategies as Determinants of Strategic Group Membership and Organizational Performance, Academy of Management Journal, 467, 10.2307/256040 Duncan, 1989, Residual Analysis: A Better Methodology for Contingency Studies in Management Accounting, Journal of Management Accounting Research, 89 Eisenhardt, 1985, Control: Organizational and Economic Approaches, Management Science, 134, 10.1287/mnsc.31.2.134 Emmanuel, 1990 Flamholtz, 1983, Accounting, Budgeting and Control Systems in Their Organizational Context: Theoretical and Empirical Perspectives, Accounting, Organizations and Society, 153, 10.1016/0361-3682(83)90023-5 Flamholtz, 1985, Toward an Integrative Framework of Organizational Control, Accounting, Organizations and Society, 35, 10.1016/0361-3682(85)90030-3 Goold, 1990, The Paradox of Strategic Controls, Strategic Management Journal, 43, 10.1002/smj.4250110104 Govindarajan, 1985, Linking Control Systems to Business Unit Strategy: Impact on Performance, Accounting, Organizations and Society, 51, 10.1016/0361-3682(85)90031-5 Govindarajan, 1988, A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy, Academy of Management Journal, 828, 10.2307/256341 Govindarajan, 1990, Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Performance, Academy of Management Journal, 259, 10.2307/256325 Govindarajan, 1992, Strategic Cost Management: Tailoring Controls to Strategies, Journal of Cost Management, 14 Gray, 1990, The Enactment of Management Control Systems: A Critique of Simons, Accounting, Organizations and Society, 145, 10.1016/0361-3682(90)90019-Q Gupta, 1984, Business Unit Strategy, Managerial Characteristics, and Business Unit Effectiveness at Strategy Implementation, Academy of Management Journal, 25, 10.2307/255955 Gupta, 1986, Resource Sharing and SBUs: Strategic Antecedents and Administrative Implications, Academy of Management Journal, 695, 10.2307/255940 Gupta, 1987, SBU Strategies, Corporate-SBU, and SBU Effectiveness in Strategy Implementation, Academy of Management Journal, 477, 10.2307/256010 Hambrick, 1980, Operationalizing the Concept of Business-Level Strategy in Research, Academy of Management Review, 567, 10.5465/amr.1980.4288961 Hambrick, 1984, Taxonomic Approaches to Studying Strategy: Some Conceptual and Methodological Issues, Journal of Management, 278 Hayes, 1988 Hopwood, 1976 Hopwood, 1983, On Trying to Study Accounting in the Contexts in Which it Operates, Accounting, Organizations and Society, 287, 10.1016/0361-3682(83)90035-1 Johnson, 1987 Johnson, 1989 Kaplan, 1986, The Role for Empirical Research in Management Accounting, Accounting, Organizations and Society, 429, 10.1016/0361-3682(86)90012-7 1990 Kaplan, 1992, The Balanced Scorecard — Measures that Drive Performance, Harvard Business Review, 71 Kaplan, 1993, Putting the Balanced Scorecard to Work, Harvard Business Review, 134 Khandwalla, 1972, The Effect of Different Types of Competition on the Use of Management Controls, Journal of Accounting Research, 275, 10.2307/2490009 Knight, 1993, /lsIts a Very Foreign Discipline/rs: The Genesis of Expenses Control in a Mutual Life Insurance Company, British Journal of Management, 1, 10.1111/j.1467-8551.1993.tb00157.x Lynch, 1992 Markus, 1983, Power and Implementation of Accounting and Control Systems, Accounting, Organizations and Society, 205, 10.1016/0361-3682(83)90028-4 Merchant, 1985 Merchant, 1985, Organizational Controls and Discretionary Program Decision Making: A Field Study, Accounting, Organizations and Society, 67, 10.1016/0361-3682(85)90032-7 Merchant, 1986, Research on Control in Complex Organisations: An Overview, Journal of Accounting Literature, 183 Merchant, 1989 Meyer, 1984, How the Right Measures Help Teams Excel, Harvard Business Review, 95 Miles, 1978 Miller, 1981, Towards a New Contingency Approach: The Search for Organizational Gestalts, Journal of Management Studies, 1, 10.1111/j.1467-6486.1981.tb00088.x Miller, 1982, Innovation in Conservative and Entrepreneurial Firms: Two Models of Strategic Momentum, Strategic Management Journal, 1, 10.1002/smj.4250030102 Mintzberg, 1978, Patterns in Strategy Formation, Management Science, 934, 10.1287/mnsc.24.9.934 Mintzberg, 1987, Crafting Strategy, Harvard Business Review, 66 Mintzberg, 1988, Opening up the Definition of Strategy, 13 Moores, 1994, Framework and MAS Evidence, 12 Nanni, 1992, Integrating Performance Measurement: Management Accounting to Support the New Manufacturing Realities, Journal of Management Accounting Research, 1 Otley, 1980, The Contingency Theory of Management Accounting: Achievement and Prognosis, Accounting, Organizations and Society, 413, 10.1016/0361-3682(80)90040-9 Otley, 1980, Control, Organisation and Accounting, Accounting, Organizations and Society, 231, 10.1016/0361-3682(80)90012-4 Otley, 1988, Organizational Behavior: Strategy, Structure, Environment, and Technology Otley, 1994, Management Control in Contemporary Organizations: Towards a Wider Framework, Management Accounting Research, 289, 10.1006/mare.1994.1018 Ouchi, 1977, The Relationship between Organizational Structures and Organizational Control, Administrative Science Quarterly, 95, 10.2307/2391748 Ouchi, 1979, A Conceptual Framework for the Design of Organizational Control Mechanisms, Management Science, 833, 10.1287/mnsc.25.9.833 Porac, 1987, Knowing the Competition: the Mental Models of Retailing Strategists Porter, 1980 Porter, 1985 Preble, 1992, Towards a Comprehensive System of Strategic Control, Journal of Management Studies, 391, 10.1111/j.1467-6486.1992.tb00671.x Quinn, 1977, Strategic Goals: Process and Politics, Sloan Management Review, 21 Quinn, 1980 Roberts, 1990, Strategy and Accounting in a U.K. Conglomerate, Accounting, Organizations and Society, 107, 10.1016/0361-3682(90)90017-O Samson, 1991, The Alignment of Management Accounting with Manufacturing Priorities: A Strategic Perspective, The Australian Accounting Review, 29, 10.1111/j.1835-2561.1991.tb00123.x 1979 Schonberger, 1986 Schwenck, 1984, Cognitive Simplification Processes in Strategic Decision-making, Strategic Management Journal, 111, 10.1002/smj.4250050203 Simons, 1987, Accounting Control Systems and Business Strategy: An Empirical Analysis, Accounting, Organizations and Society, 357, 10.1016/0361-3682(87)90024-9 Simons, 1978, 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, 127, 10.1016/0361-3682(90)90018-P Simons, 1991, Strategic Orientation and Top Management Attention to Control Systems, Strategic Management Journal, 49, 10.1002/smj.4250120105 Simons, 1994, How New Top Managers use Control Systems as levels of Strategic Renewal, Strategic Management Journal, 169, 10.1002/smj.4250150301 Simons, 1995 Snow, 1980, Measuring Organizational Strategies: Some Theoretical and Methodological Problems, Academy of Management Review, 527, 10.5465/amr.1980.4288955 Snow, 1980, Strategy, Distinctive Competence, and Organizational Performance, Administrative Science Quarterly, 317, 10.2307/2392457 Thompson, 1967