RETRACTED: Enterprise resource planning systems and non-financial performance incentives: The joint impact on corporate performance

Abernethy, 1995, The impact of manufacturing flexibility on management control system design, Account Organ Soc, 20, 241, 10.1016/0361-3682(94)E0014-L Altamuro, 2005, The effects of accelerated revenue recognition on earnings management and earnings informativeness: evidence from SEC Staff Accounting Bulletin No. 101, Account Rev, 80, 373, 10.2308/accr.2005.80.2.373 Amir, 1996, Value-relevance of nonfinancial information: the wireless communications industry, J Account Econ, 22, 3, 10.1016/S0165-4101(96)00430-2 Anderson, 1994, Customer satisfaction, market share, and profitability: findings from Sweden, J Mark, 53, 10.2307/1252310 Anderson, 1997, Customer satisfaction, productivity and profitability: differences between goods and services, Mark Sci, 16, 129, 10.1287/mksc.16.2.129 Banker, 1989, Sensitivity, precision, and linear aggregation of signals, J Acc Res, 27, 21, 10.2307/2491205 Banker, 2000, An empirical investigation of an incentive plan that includes nonfinancial performance measures, Account Rev, 75, 65, 10.2308/accr.2000.75.1.65 Behin, 1999, Using non-financial information to predict financial performance: the case of the U.S. airline industry, J Account Audit Financ, 14, 29, 10.1177/0148558X9901400102 Bodreau, 1999, Organizational transition to enterprise resource planning systems: Theoretical choices for process research, 291 Brynjolfsson, 2006 Chenhall, 1997, Reliance on manufacturing performance measures, total quality management and organizational performance, Manag Account Res, 187, 10.1006/mare.1996.0038 Coyle, 1977 Davenport, 2000 De Bondt, 1987, Further evidence on investor overreaction and stock market seasonality, J Finance, 42, 557, 10.2307/2328371 De Bondt, 1990, Do security analysis overreact, Am Econ Rev, 80, 52 Dechow, 1994, Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals, J Account Econ, 18, 3, 10.1016/0165-4101(94)90016-7 Dechow, 2005, Enterprise resource planning systems, management control and the quest for integration, Account Organ Soc, 30, 691, 10.1016/j.aos.2004.11.004 Drucker, 1988, The coming of the new organization, Harvard Bus Rev, 66, 45 Fama, 1995, Size and book-to-market factors in earnings and returns, J Finance, 50, 131, 10.2307/2329241 Fama, 1996, Multifactor explanations of asset pricing anomalies, J Finance, 51, 55, 10.2307/2329302 Feltham, 1994, Performance measures congruity and diversity in multi-task principal/agent relations, Account Rev, 69, 429 Fisher, 1983, On the misuse of accounting rates of return to infer monopoly profits, Am Econ Rev, 73, 82 Gordon, 1976, A contingency framework for the design of accounting information system, Account Organ Soc, 1, 59, 10.1016/0361-3682(76)90007-6 Green, 1988, Cybernetics and dependence: reframing the control concept, Acad Manage Rev, 13, 287, 10.5465/amr.1988.4306891 Harcourt, 1965, The accountant in a golden age, Oxf Econ Pap, 17, 66, 10.1093/oxfordjournals.oep.a040979 HassabElnaby, 2005, The retention of nonfinancial performance measures in compensation contracts, J Manage Account Res, 17, 23, 10.2308/jmar.2005.17.1.23 Hayes, 1977, A contingency theory of managerial accounting, Account Rev, 52, 22 Hayes, 2001, Market reaction to ERPS implementation announcements, J Inf Syst, 15, 3 Hirschey, 1998 Hirschey, 2001, Value relevance of nonfinancial information: the case of patent data, Rev Quant Financ Account, 12, 223, 10.1023/A:1012223625399 Holmstrom, 1979, Moral hazard and observability, Bell J Econ, 10, 74, 10.2307/3003320 Huber, 1990, A theory on the effects of advanced information technologies, Acad Manage Rev, 15, 47, 10.5465/amr.1990.4308227 Hughes, 2000, Value-relevance of nonfinancial information measures of air pollution in the electric utility industry, Account Rev, 75, 209, 10.2308/accr.2000.75.2.209 Hunton, 2002, The reaction of financial analysts to enterprise resource planning (ERP) implementation plans, J Inf Syst, 16, 31 Hunton, 2003, Enterprise resource planning systems: comparing firm performance of adopters and nonadopters, Int J Account Inf Syst, 4, 165, 10.1016/S1467-0895(03)00008-3 Ittner, 1995, Total quality management and the choice of information and reward systems, J Acc Res, 33, 1, 10.2307/2491371 Ittner, 1996, Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction, J Acc Res, 36, 1, 10.2307/2491304 Ittner, 1998, Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction, J Acc Res, 36, 1, 10.2307/2491304 Ittner, 1998, Innovations in performance measurement: trends and research implications, J Manage Account Res, 205 Ittner, 2001, Assessing empirical research in managerial accounting: a value-based management perspective, J Account Econ, 32, 349, 10.1016/S0165-4101(01)00026-X Ittner, 2003, Coming short on nonfinancial measurement, Harvard Bus Rev, 88 Ittner, 1997, The choice of performance measures in annual bonus contracts, Account Rev, 72, 231 Ittner, 2002, The association between activity-based costing and manufacturing performance, J Acc Res, 40, 711, 10.1111/1475-679X.00068 Kaplan, 1996 Keating, 1997, Determinants of divisional performance evaluation practices, J Account Econ, 243, 10.1016/S0165-4101(98)00008-1 Klein, 1989, An integrated control theory model of work motivation, Acad Manage Rev, 14, 150, 10.5465/amr.1989.4282072 Lakonishok, 1995, Market underreaction to open market share repurchases, J Financ Econ, 39, 181 Lambert, 1987, An analysis of the use of accounting and market measures of performance in executive compensation contracts, J Acc Res, 2, 179 Livingstone, 1970, Relationship between the accounting and internal rate of return measures: a synthesis and an analysis, J Acc Res, 8, 199, 10.2307/2490107 Luft, 2004, Discussion of “Managers' commitment to the goals contained in a strategic performance measurement system”, Contemp Account Res, 21, 928 Markus, 1998, Information technology and organizational change: causal structure in theory and research, Manage Sci, 34, 583, 10.1287/mnsc.34.5.583 Milgrom, 1992 Miller, 1978 Nagar, 2001, The Revenue implications of financial and operational measures of product quality, Account Rev, 76, 495, 10.2308/accr.2001.76.4.495 O'Leary, 2000 Otley, 1980, The contingency theory of management accounting: achievement and prognosis, Account Organ Soc, 5, 413, 10.1016/0361-3682(80)90040-9 Perera, 1997, Customer-focused manufacturing strategy and use of operations-based non-financial performance measures: a research note, Account Organ Soc, 22, 557, 10.1016/S0361-3682(96)00048-7 Poston, 2001, Financial impacts of enterprise resource planning implementations, Int J Account Inf Syst, 2, 271, 10.1016/S1467-0895(01)00024-0 Said, 2003, An empirical investigation of the performance consequences of non-financial measures, J Manage Account Res, 15, 193, 10.2308/jmar.2003.15.1.193 Simons, 1987, Accounting control systems and business strategy: an empirical analysis, Account Organ Soc, 12, 357, 10.1016/0361-3682(87)90024-9 Skinner, 1993, The investment opportunity set and accounting procedure choice, J Account Econ, 16, 407, 10.1016/0165-4101(93)90034-D Sloan, 1996, Do stock prices fully reflect information in accruals and cash flows about future earnings?, Account Rev, 71, 289 Smirlack, 1984, Tobin's q and the structure-performance relationship, Am Econ Rev, 74, 1051 Solomon, 1966, Return on investment: the relation of book yield to true yield, 232 Strives, 1998, How non-financial performance measures are used: survey of Fortune 500 and Canadian Post 300 executives, Manage Account, 44 Symons, 1995, A total quality management-based incentive system supporting total quality management implementation, Prod Oper Manag, 4, 28 Vancouver, 1996, Living systems theory as a paradigm for organizational behavior: Understanding humans, organizations, and social processes, Behav Sci, 41, 165, 10.1002/bs.3830410301 Vuong, 1989, Likelihood ratio tests for model selection and non-nested hypotheses, Econometrica, 57, 307, 10.2307/1912557 Warfield, 1995, Managerial ownership, accounting choices, and informativeness of earnings, J Account Econ, 20, 61, 10.1016/0165-4101(94)00393-J Webb, 2004, Managers' commitment to the goals contained in a strategic performance measurement system, Contemp Account Res, 21, 959, 10.1506/KHW0-G7PY-AQEA-718J Wernerfelt, 1988, Tobin's q and the importance of focus in firm performance, Am Econ Rev, 78, 246