Management accounting systems, top management team heterogeneity and strategic change

By David Naranjo-Gil, F. Hartmann. 2007

316 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/431db523571ec27dbaa9553cf3ece6e9d71dc2e1

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. Hiebl
2. F. Verbeeten
3. R. Speklé
4. V. Maas
5. David Naranjo-Gil
6. F. Hartmann
7. Hui Hu
8. Jesmin Islam

In Management Information Systems

1. M. Hiebl
2. V. Maas
3. David Naranjo-Gil
4. R. Speklé
5. F. Hartmann
6. Hui Hu
7. Jesmin Islam
8. Simon Cadez

In Public Administration

1. M. Hiebl
2. V. Maas
3. F. Hartmann
4. David Naranjo-Gil
5. F. Verbeeten
6. Hui Hu
7. Jesmin Islam
8. Breda Sweeney

Citations in the corpus

• The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “As examples, the personal characteristics studied in the broader upper echelons literature include functional background (e.g., Naranjo-Gil & Hartmann, 2007; Young, Charns, & Shortell, 2001), industry expertise and experience (e.g., Higgins & Gulati, 2006; Kor, 2003; Patzelt, zu Knyphausen-Aufseß,…”
• An exploratory investigation of an integrated contingency model of strategic management accounting (2008, background): “Heterogeneous senior management teams are better equipped to recognize strategic opportunities, and the representation of a greater breadth of functional perspectives enhances more informed strategy identification (Naranjo-Gil & Hartmann, 2007).”
• THE USE OF PERFORMANCE MEASUREMENT SYSTEMS IN THE PUBLIC SECTOR: EFFECTS ON PERFORMANCE (2014, background): “For instance, Abernethy & Brownell (1999) and Naranjo-Gil & Hartmann (2007) follow Simons (1990) in his broad distinction between diagnostic and interactive uses.”
• Performance measurement systems as generators of cognitive conflict in ambidextrous firms (2019, background): “…that operationalises interactive use of controls in order to identify the items specifically used to assess the debate dimension (Chong & Mahama, 2014; Henri, 2006; Marginson et al., 2010, 2014; Naranjo-Gil & Hartmann, 2007; Su, Baird, & Schoch, 2015; Widener, 2007; see Bedford & Speklé, 2018b).”
• Upper echelons theory in management accounting and control research (2014, background): “…and 3 Leadership style (considerate) 4 7 , 7 7 Leadership style (structuring) 7 , 7 7 Absorptive capacity 8 1 Naranjo-Gil and Hartmann (2006), 2 Naranjo-Gil and Hartmann (2007a), 3 Naranjo-Gil and Hartmann (2007b), 4 Kyj and Parker (2008), 5 Naranjo-Gil et al. (2009), 6 Abernethy et al.…”
• A review of literature on contingency theory in managerial accounting (2012, background): “Tillema, 2005; Naranjo-Gil and Hartmann, 2007; Cadez and Guilding, 2008; Aver and Cadez, 2009).”
• How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009, methodology): “Previous research has analyzed team-level characteristics, such as professionalism and heterogeneity of the top management team (see Naranjo-Gil and Hartmann, 2006, 2007b).”