Contingency-based research has a long tradition in the study of management control
systems (MCS). Researchers have attempted to explain the effectiveness of MCS by …

This paper provides a summary graphic representation (maps) of the theory-consistent
evidence about the causes and effects of management accounting, as presented in 275 …

This paper aims to show how the design of management control systems (MCS) has
developed in response to the need for organizations to address the challenges of operating …

This paper encourages scholars of management to pay attention to the mutually constitutive
nature of accounting, organizing, and economizing. This means viewing accounting as …

This paper examines the effect of structural decentralization, perceived environmental
uncertainty, and organizational interdependence on Management Accounting Systems …

Accounting theoreticians have argued that control systems should be modified in
accordance with the business strategy of a firm. This study tests this hypothesis by …

This paper examines the relationship between organization size, product life‐cycle stage,
market position, balanced scorecard (BSC) usage and organizational performance. Using …

The research reported in this study concerns the relationships among an organization's
environment, structure and information system. Based on an empirical study it appears that …

Historically, marketing control research has involved either the development of output-
oriented financial controls or the analysis of how financial controls affect performance. This …

This study examines the effect of strategic choices, market orientation, and company size on
two distinct dimensions of strategic management accounting (SMA) and, in turn, the …