Influences on departmental budgeting: an empirical examination of a contingency model

Accounting, Organizations and Society - Tập 9 Số 3-4 - Trang 291-307 - 1984
Kenneth A. Merchant1
1Graduate School of Business Administration, Harvard University, USA

Tóm tắt

Từ khóa


Tài liệu tham khảo

Arrow, 1974

Banbury, 1979, Towards a Framework for the study of the Antecedents and Consequences of Information Systems in Organizations, Accounting, Organizations and Society, 163, 10.1016/0361-3682(79)90024-2

Barrett, 1977, Conflicting Roles in Budgeting for Operations, Harvard Business Review, 137

Blau, 1971

Brownell, 1982

Bruns, 1975, Budgetary Control and Organization Structure, Journal of Accounting Research, 177, 10.2307/2490360

Burns, 1961

Callahan, 1979, A Management Dilemma Revisited: Must Business Choose between Stability and Adaptability?, Sloan Management Review, 25

Chakravarthy, 1982, Adaptation: A Promising Metaphor for Strategic Management, Academy of Management Review, 35, 10.5465/amr.1982.4285438

Child, 1972, Organizational Structure, Environment, and Performance: The Role of Strategic Choice, Sociology, 1, 10.1177/003803857200600101

Child, 1972, Organizational Structure and Strategies of Control: A Replication of the Aston Study, Administrative Science Quarterly, 163, 10.2307/2393951

Dermer, 1975, The Interrelationship of Intrinsic and Extrinsic Motivation, Academy of Management Journal, 125, 10.2307/255630

Franko, 1974, The Move Toward a Multidivisional Structure in European Organizations, Administrative Science Quarterly, 493, 10.2307/2391807

Fry, 1982, Technology-Structure Research: Three Critical Issues, Academy of Management Journal, 532, 10.2307/256078

Galbraith, 1973

Galbraith, 1977

Gordon, 1976, A Contingency Framework for the Design of Accounting Information Systems, Accounting, Organizations and Society, 59, 10.1016/0361-3682(76)90007-6

Hackman, 1968, Expectancy Theory Predictions of Work Effectiveness, Organizational Behavior and Human Performance, 417, 10.1016/0030-5073(68)90018-4

Hage, 1967, Relationship of Centralization to Other Structural Properties, Administrative Science Quarterly, 72, 10.2307/2391213

Hayes, 1977, The Contingency Theory of Managerial Accounting, The Accounting Review, 22

Hofer, 1975, Toward a Contingency Theory of Business Strategy, Academy of Management Journal, 784, 10.2307/255379

Hirst, 1981, Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach, The Accounting Review, 771

Inkson, 1970, Organization Context and Structure: An Abbreviated Replication, Administrative Science Quarterly, 318, 10.2307/2391622

Khandwalla, 1974, Mass Output Orientation of Operations Technology and Organization Structure, Administrative Science Quarterly, 74, 10.2307/2391789

Kimberley, 1976, Organization Size and the Structuralist Perspective: A Review, Critique, and Proposal, Administrative Science Quarterly, 571, 10.2307/2391717

Lawrence, 1967

Lorange, 1977, Divisional Planning: Setting Effective Direction

Lorange, 1977, A Framework for the Use of Computer-Based Models in the Planning Process

Lorange, 1977, How to Design a Strategic Planning System

Merchant, 1981, The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance, The Accounting Review, 813

Nie, 1975

Nunnally, 1967

Otley, 1978, Budget Use and Managerial Performance, Journal of Accounting Research, 122, 10.2307/2490414

Ouchi, 1977, The Relationship Between Organizational Structure and Organizational Control, Administrative Science Quarterly, 95, 10.2307/2391748

Pugh, 1968, Dimensions of Organization Structure, Administrative Science Quarterly, 65, 10.2307/2391262

Reeves, 1970, The Study of Managerial Control

Rink, 1979, Product Life Cycle Research: A Literature Review, Journal of Business Research, 219, 10.1016/0148-2963(79)90030-4

Ronen, 1975, An Expectancy Theory Approach to the Motivational Impact of Budgets, The Accounting Review, 671

Rosner, 1968, Administrative Controls and Innovation, Behavioral Science, 36, 10.1002/bs.3830130105

Rousseau, 1979, Assessment of Technology in Organizations: Closed vs Open Systems Approaches, Academy of Management Review, 531

Shank, 1973, Balance ‘Creativity’ and ‘Practicality’ in Formal Planning, Harvard Business Review, 87

Swieringa, 1975

Thompson, 1967

Thorelli, 1981, The Nature of Product Life Cycles for Industrial Goods Businesses, Journal of Marketing, 97, 10.2307/1251477

Vancil, 1977, Strategic Planning in Diversified Companies

Wasson, 1978

Waterhouse, 1978, A Contingency Framework for Management Accounting Systems Research, Accounting, Organizations and Society, 65, 10.1016/0361-3682(78)90007-7

Woodward, 1965