Antecedents to management accounting change: a structural equation approach

By Annette R Baines, Kim Langfield-Smith. 2003

625 citations recorded by the source corpus.

Subfields: Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/371a159f541eb0ff216dc51b83a3a12894038111

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In Management Information Systems

In Strategy and Management

Citations in the corpus

Do comprehensive performance measurement systems help or hinder managers' mental model development? (2011, background): “Research 22 (2011) 68– 83 73 SBU managers in Australian manufacturing organizations (Baines and Langfield-Smith, 2003; Gordon and Sohal, 2001; Moores and Yuen, 2001; Samson and Terziovski, 1999; Terziovski and Sohal, 2000), and is considered within acceptable limits.8 Due to the relatively low…”
Determinants and consequences of internal control in firms: a contingency theory based analysis (2010, background): “( Baines and Langfield-Smith 2003; Hair et al. 1998).”
An exploratory investigation of an integrated contingency model of strategic management accounting (2008, methodology): “…increasingly competitive and uncertain market contexts, the creation of inter-departmental teams can improve the speed and quality of an organization’s reaction to environmental developments, thus improving performance (Baines & Langfield-Smith, 2003; Rowe et al., 2008; Scott & Tiessen, 1999).”
How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009, background): “Thus, contingencies can be identified that affect organizations’ need for MAS innovation and change (Reid and Smith, 2000; Baines and Langfield-Smith, 2003; Chenhall, 2003).”
Management control systems in innovation companies: a literature based framework (2014, background): “For instance, an emphasis on product innovation or customer satisfaction can be supported by the use of non-financial performance measures (Baines and Langfield-Smith 2003), and Janssen et al. (2011) confirm the usefulness of a balanced set of innovation metrics in tracking R&D activities.”
Management Accounting: Issues in interpreting its nature and change (2007, background): “Are they the result of broader environmental, contextual and institutional forces (see, for instance, Baines and Langfield-Smith, 2003; Carmona et al., 1998) or the product of individual visions which are translated into the framing attempt of the Balanced Scorecard (see Bloomfield and Vurdubakis,…”
EXAMINATION OF KNIFE CRIMES AGAINST WOMEN (2013, neutral): “Nevertheless, past researches have shown that a number of the manufacturing organizations view the differentiation strategy as a more important and distinct means to achieve competitive advantage in constrict to a low cost strategy (Kotha and Orne, 1989; Baines and Langfield-Smith, 2003). According ”
Lean Manufacturing, Non-Financial Performance Measures, and Financial Performance (2009, background): “MAS focused on variance analysis and aggregating costs may distort manufacturing performance in lean environments ( Baines and Langfield-Smith, 2003”
Strategic cost management and performance : the case of environmental costs (2016, background): “Furthermore, by supporting effective resource management, proper accounting information has the potential to contribute to financial performance (Baines & Langfield-Smith, 2003).”