References
- Bisbe , J. and Otley , D. 2004 . The effects of the interactive use of management control systems on product innovation . Accounting, Organizations and Society , 29 : 709 – 737 .
- Chapman , C. S. 1997 . Reflections on a contingency 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 .
- Donaldson , L. 2001 . The Contingency Theory of Organizations , Thousands Oaks, CA : Sage .
- Gerdin , J. and Greve , J. 2004 . Forms of contingency fit in management accounting research – a critical review . Accounting, Organizations and Society , 29 ( 3/4 ) : 303 – 326 .
- 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 using moderated regression analysis: a second look . Accounting, Organizations and Society , 28 : 185 – 191 .
- Holmbeck , G. N. 1997 . Toward terminological, conceptual, and statistical clarity in the study of mediators and moderators: examples from the child-clinical and pediatric psychology literatures . Journal of Consulting and Clinical Psychology , 65 : 599 – 610 .
- 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 .
- MacKinnon , D. P. , Lockwood , C. M. , Hoffman , J. M. , West , S. G. and Sheets , V. 2002 . A comparison of methods to test mediation and other intervening variable effects . Psychological Methods , 7 : 83 – 104 .
- Marjoribanks , K. 2003 . Learning environments, family contexts, educational aspirations and attainment: a moderation–mediation model extended . Learning Environments Research , 6 : 247 – 265 .
- Otley , D. 1980 . The contingency theory of management accounting: achievement and prognosis . Accounting, Organizations and Society , 5 : 413 – 428 .
- Shrout , P. E. and Bolger , N. 2002 . Mediation in experimental and nonexperimental studies: new procedures and recommendations . Psychological Methods , 7 : 422 – 445 .