699
Views
30
CrossRef citations to date
0
Altmetric
Original Articles

The Impact of departmental interdependencies and management accounting system use on subunit performance

Pages 297-327 | Received 01 May 2003, Accepted 01 Jun 2004, Published online: 17 Feb 2007

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (5)

Huyen Mong Le, Thu Thi Nguyen & Trang Cam Hoang. (2020) Organizational culture, management accounting information, innovation capability and firm performance. Cogent Business & Management 7:1.
Read now
Susana Gago-Rodríguez & Derek E. Purdy. (2015) The effects of budgetary knowledge and extrinsic motivation on the importance that managers attribute to their budgets. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 44:1, pages 47-71.
Read now
Ignacio Moreno, María J. Sánchez-Expósito & Francisco J. Vázquez. (2014) Sistemas de incentivos y entornos de producción recíprocos: efecto en el rendimiento de equipo. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 43:4, pages 404-423.
Read now
FrankG.H. Hartmann & Victor S. Maas. (2011) The effects of uncertainty on the roles of controllers and budgets: an exploratory study. Accounting and Business Research 41:5, pages 439-458.
Read now

Articles from other publishers (25)

Havva YILUZAR. (2023) KAYNAK BAĞIMLILIĞI KURAMI TEMELİNDE STRATEJİK İNSAN KAYNAKLARI YÖNETİMİ: TEORİK BİR İNCELEMESTRATEGIC HUMAN RESOURCE MANAGEMENT BASED ON RESOURCE DEPENDENCE THEORY: A THEORETICAL REVIEW. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi:38, pages 112-129.
Crossref
Felix T. C. Tan, Jan Ondrus, Barney Tan & Jungsuk Oh. (2020) Digital transformation of business ecosystems: Evidence from the Korean pop industry. Information Systems Journal 30:5, pages 866-898.
Crossref
Rogério João Lunkes, Fabricia Silva da Rosa & Pamela Lattanzi. (2020) The Effect of the Perceived Utility of a Management Control System with a Broad Scope on the Use of Food Waste Information and on Financial and Non-Financial Performances in Restaurants. Sustainability 12:15, pages 6242.
Crossref
Edward Nartey, Francis Kwaku Aboagye-Otchere & Samuel Nana Yaw Simpson. (2020) The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana. Journal of Accounting in Emerging Economies 10:2, pages 207-241.
Crossref
Felix Ter Chian Tan, Shan L. Pan & Meiyun Zuo. (2018) Realising platform operational agility through information technology–enabled capabilities: A resource‐interdependence perspective. Information Systems Journal 29:3, pages 582-608.
Crossref
Irene Eleonora Lisi. (2016) Determinants and Performance Effects of Social Performance Measurement Systems. Journal of Business Ethics 152:1, pages 225-251.
Crossref
Felix Ter Chian Tan, Barney Tan, Wenjuan Wang & Darshana Sedera. (2017) IT-enabled operational agility: An interdependencies perspective. Information & Management 54:3, pages 292-303.
Crossref
Ali Uyar & Cemil Kuzey. (2016) Does management accounting mediate the relationship between cost system design and performance?. Advances in Accounting 35, pages 170-176.
Crossref
Irene Eleonora Lisi. (2015) Translating environmental motivations into performance: The role of environmental performance measurement systems. Management Accounting Research 29, pages 27-44.
Crossref
Pedro Garrido-Vega, Cesar H. Ortega Jimenez, José Luis Díez Pérez de los Ríos & Michiya Morita. (2015) Implementation of technology and production strategy practices: Relationship levels in different industries. International Journal of Production Economics 161, pages 201-216.
Crossref
Mahmood Toorchi, Kaveh Asiaei & Mansour Dehghan. (2015) Intellectual Capital and Management Accounting Practices: Evidence from Iran. Procedia Economics and Finance 31, pages 775-788.
Crossref
Linda Amalou-Döpke & Stefan Süß. (2014) HR measurement as an instrument of the HR department in its exchange relationship with top management: A qualitative study based on resource dependence theory. Scandinavian Journal of Management 30:4, pages 444-460.
Crossref
Adam S. Maiga, Anders Nilsson & Fred A. Jacobs. (2014) Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing. Journal of Management Control 25:1, pages 5-32.
Crossref
Billy Wadongo & Magdy Abdel-Kader. (2014) Contingency theory, performance management and organisational effectiveness in the third sector. International Journal of Productivity and Performance Management 63:6, pages 680-703.
Crossref
Michael Burkert, Antonio Davila, Kandarp Mehta & Daniel Oyon. (2014) Relating alternative forms of contingency fit to the appropriate methods to test them. Management Accounting Research 25:1, pages 6-29.
Crossref
Martin Springinklee & Carl Marcus Wallenburg. (2012) Improving Distribution Service Performance Through Effective Production and Logistics Integration. Journal of Business Logistics 33:4, pages 309-323.
Crossref
DAVID LACEY, SURESH CUGANESAN, SIGI GOODE & KERRY JACOBS. (2011) CELEBRATING ADVERSITY: INTER‐ORGANIZATIONAL DEPENDENCE AND PUBLIC SECTOR PERFORMANCE REPORTING IN THE AUSTRALIAN FEDERAL POLICE. Public Administration 90:2, pages 393-411.
Crossref
Ariela Caglio & Angelo Ditillo. (2012) Opening the black box of management accounting information exchanges in buyer–supplier relationships. Management Accounting Research 23:2, pages 61-78.
Crossref
Rosemary R. Fullerton & William F. Wempe. (2009) Lean manufacturing, non‐financial performance measures, and financial performance. International Journal of Operations & Production Management 29:3, pages 214-240.
Crossref
Jonas Gerdin & Jan Greve. (2008) The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society 33:7-8, pages 995-1009.
Crossref
David Naranjo-Gil & Frank Hartmann. (2007) Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society 32:7-8, pages 735-756.
Crossref
Pauline Weetman. (2006) Discovering the ‘international’ in accounting and finance. The British Accounting Review 38:4, pages 351-370.
Crossref
Martine Cools & Clive Emmanuel. 2006. 573 585 .
Robert H. Chenhall. 2006. 163 205 .
Yannick de Harlez. (2011) Is the Interactive Use of Management Control Systems Really Driven by Strategic Uncertainties? The Interaction Effect of Organizational Context in a Hospital Setting. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.