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

References

  • Abernethy , M. A. and Brownell , P. 1997 . Management control systems in research and development organizations: the role of accounting, behavior and personnel controls . Accounting, Organizations and Society , 22 : 233 – 248 .
  • Abernethy , M. A. and Brownell , P. 1999 . The role of budgets in organizations facing strategic change: an exploratory study . Accounting, Organizations and Society , 24 : 189 – 204 .
  • Abernethy , M. A. and Lillis , A. M. 1995 . The impact of manufacturing flexibility on management control system design . Accounting, Organizations and Society , 20 : 241 – 258 .
  • Abernethy , M. A. and Stoelwinder , J. U. 1991 . Budget use, task uncertainty, system goal orientation and subunit performance: a test of the ‘fit’ hypothesis in non-profit hospitals . Accounting, Organizations and Society , 16 : 105 – 120 .
  • Anderson , N. H. 1961 . Scales and statistics: parametric and nonparametric . Psychological Bulletin , 58 : 305 – 316 .
  • Bjørnenak , T. 1997 . Diffusion and accounting: the case of ABC in Norway . Management Accounting Research , 8 : 3 – 17 .
  • Bouwens , J. and Abernethy , M. A. 2000 . The consequences of customization on management accounting design . Accounting, Organizations and Society , 25 : 221 – 241 .
  • Brownell , P. and Merchant , K. A. 1990 . The budgetary and performance influences of product standardization and manufacturing process automation . Journal of Accounting Research , 28 : 388 – 397 .
  • Bruns , W. J. , Jr and Waterhouse , J. H. 1975 . Budgetary control and organizational structure . Journal of Accounting Research , : 177 – 203 .
  • Chapman , C. S. 1997 . Reflections on a contingent view of accounting . Accounting, Organizations and Society , 22 : 189 – 205 .
  • Chenhall , R. H. 2003 . Management control systems design within its organizational context: findings from contingency-based research and directions for the future . Accounting, Organizations and Society , 28 : 127 – 168 .
  • Chenhall , R. H. and Langfield-Smith , K. 1998 . The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach . Accounting, Organizations and Society , 23 : 243 – 264 .
  • Chenhall , R. H. and Morris , D. 1986 . The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems . The Accounting Review , 61 : 16 – 35 .
  • Chong , V. K. 1996 . Management accounting systems, task uncertainty and managerial performance: a research note . Accounting, Organizations and Society , 21 : 415 – 421 .
  • Donaldson , L. 1996 . For Positivist Organization Theory: Proving the Hard Core , London : Sage Publications .
  • Donaldson , L. 2001 . The Contingency Theory of Organizations , Thousands Oaks, CA : Sage Publications .
  • Drazin , R. and Van de Ven , A. H. 1985 . Alternative forms of fit in contingency theory . Administrative Science Quarterly , 30 : 514 – 539 .
  • Drury , C. 2000 . Management and Cost Accounting , 5th edn , London : Thomson Learning .
  • Dunk , A. S. 1992 . Reliance on budgetary control, manufacturing process automation and production subunit performance: a research note . Accounting, Organizations and Society , 17 : 195 – 203 .
  • Emmanuel , C. , Otley , D. and Merchant , K. 1995 . Accounting for Management Control , 2nd edn , London : International Thomson Business Press .
  • Galbraith , J. R. 1973 . Designing Complex Organizations , Reading, MA : Addison-Wesley .
  • Galbraith , J. R. 1977 . Organization Design , Reading, MA : Addison-Wesley .
  • Gerdin , J. 2005 . Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach . Accounting, Organizations and Society , 30 : 99 – 126 .
  • Gerdin , J. and Greve , J. 2004 . Forms of contingency fit in management accounting research: a critical review . Accounting, Organizations and Society , 29 : 303 – 326 .
  • Gordon , L. A. and Miller , D. 1976 . A contingency framework for the design of accounting information systems . Accounting, Organizations and Society , 1 : 59 – 69 .
  • Gordon , L. A. and Narayanan , V. K. 1984 . Management accounting systems, perceived environmental uncertainty and organizational structure: an empirical investigation . Accounting, Organizations and Society , 9 : 33 – 47 .
  • Govindarajan , V. 1984 . Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable . Accounting, Organizations and Society , 9 : 125 – 135 .
  • Govindarajan , V. and Gupta , A. K. 1985 . Linking control systems to business unit strategy: impact on performance . Accounting, Organizations and Society , 10 : 51 – 66 .
  • Gul , F. A. and Chia , Y. M. 1994 . The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction . Accounting, Organizations and Society , 19 : 413 – 426 .
  • Hair , J. F. Jr. , Anderson , R. E. , Tatham , R. L. and Black , W. C. 1998 . Multivariate Data Analysis , 5th edn , Engleswood Cliffs, NJ : Prentice-Hall .
  • Hartmann , F. G. H. 2000 . The appropriateness of RAPM: towards the further development of theory . Accounting, Organizations and Society, , 25 : 451 – 482 .
  • Hartmann , F. G. H. and Moers , F. 1999 . Testing contingency hypotheses in budgetary research: an evaluation of the Use of moderated regression analysis . Accounting, Organizations and Society , 24 : 291 – 315 .
  • Hartmann , F. G. H. and Moers , F. 2003 . Testing contingency hypotheses in budgetary research: a second look . Accounting, Organizations and Society , 28 : 803 – 809 .
  • Hayes , D. C. 1977 . The contingency theory of managerial accounting . The Accounting Review , 52 : 22 – 39 .
  • Horngren , C. T. , Bhimani , A. , Datar , S. M. and Foster , G. 2002 . Management and Cost Accounting , London : Pearson Education .
  • Innes , J. and Mitchell , F. 1995 . A survey about activity-based costing in the UK's largest companies . Management Accounting Research , 6 : 137 – 154 .
  • Kalagnanam , S. S. and Lindsay , R. M. 1998 . The use of organic models of control in JIT firms: generalising Woodward's findings to modern manufacturing practices . Accounting, Organizations and Society , 24 : 1 – 30 .
  • Kaplan , R. S. and Atkinson , A. A. 1998 . Advanced Management Accounting , 3rd edn , Englewood Cliffs, NJ : Prentice-Hall .
  • Lillis , A. M. 2002 . Managing multiple dimensions of manufacturing performance: an exploratory study . Accounting, Organizations and Society , 27 : 497 – 529 .
  • Luft , J. and Shields , M. D. 2003 . Mapping management accounting: graphics and guidelines for theory-consistent empirical research . Accounting, Organizations and Society , 28 : 169 – 249 .
  • Macintosh , N. B. 1994 . Management Accounting and Control Systems: An Organizational and Behavioral Approach , New York : John Wiley .
  • Macintosh , N. B. and Daft , R. L. 1987 . Management control systems and departmental interdependencies: an empirical study . Accounting, Organizations and Society , 12 : 49 – 61 .
  • Mansfield , E. 1988 . Microeconomics: Theory and Applications , 6th edn , New York : W. W. Norton .
  • Merchant , K. A. 1981 . The design of the corporate budgeting system: influences on managerial behavior and performance . The Accounting Review , 56 : 813 – 829 .
  • Merchant , K. A. 1984 . Influences on departmental budgeting: an empirical examination of a contingency model . Accounting, Organizations and Society , 9 : 291 – 307 .
  • Mia , L. and Chenhall , R. H. 1994 . The usefulness of management accounting systems, functional differentiation and managerial effectiveness . Accounting, Organizations and Society , 19 : 1 – 13 .
  • Nemetz , P. L. and Fry , L. W. 1988 . Flexible manufacturing organizations: implications for strategy formulation and organization design . Academy of Management Review , 13 : 627 – 638 .
  • Otley , D. 1980 . The contingency theory of management accounting: achievement and prognosis . Accounting, Organizations and Society , 5 : 413 – 428 .
  • Otley , D. 1995 . “ Management control, organisational design and accounting information systems ” . In Issues in Management Accounting , 2nd edn , Edited by: Ashton , D. , Hopper , T. and Scapens , R. W. London : Prentice-Hall .
  • Perera , S. , Harrison , G. and Poole , M. 1997 . Customer focused manufacturing strategy and the use of non-financial performance measures: a research note . Accounting, Organizations and Society , 22 : 557 – 572 .
  • Robbins , S. P. 1990 . Organization Theory: Structure, Design and Applications , 3rd edn , Englewood Cliffs, NJ : Prentice-Hall .
  • Scott , W. R. 1998 . Organizations: Rational, Natural and Open Systems , 4th edn , Englewood Cliffs, NJ : Prentice-Hall .
  • Shields , J. F. and Shields , M. D. 1998 . Antecedents of participative budgeting . Accounting, Organizations and Society , 23 : 49 – 76 .
  • Swamidass , P. M. and Newell , W. T. 1987 . Manufacturing strategy, environmental uncertainty and performance: a path analytic model . Management Science , 3 : 509 – 524 .
  • Thompson , J. D. 1967 . Organizations in Action , New York : McGraw-Hill .
  • Tushman , M. L. and Nadler , D. A. 1978 . Information processing as an integrated concept in organization design . Academy of Management Review , 3 : 613 – 624 .
  • Van de Ven , A. H. , Delbecq , A. L. and Koenig , R. Jr . 1976 . Determinants of coordination modes within organizations . American Sociological Review , 41 : 322 – 338 .
  • Venkatraman , N. 1989 . The concept of fit in strategy research: toward verbal and statistical correspondence . Academy of Management Review , 14 : 423 – 444 .
  • Wheelwright , S. C. 1984 . Manufacturing strategy: defining the missing link . Strategic Management Journal , 5 : 77 – 91 .
  • Williams , J. J. , Macintosh , N. B. and Moore , J. C. 1990 . Budget-related behavior in public sector organizations: some empirical evidence . Accounting, Organizations and Society , 15 : 221 – 246 .

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.