Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain

By T. Ahrens, C. Chapman. 2004

633 citations recorded by the source corpus.

Subfields: Management Information Systems, Marketing, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/4457d91e668c22feb3e3fc9610ed484bd7ad55c7

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Citations in the corpus

"Continuous" budgeting: Reconciling budget flexibility with budgetary control (2010, background): “However, Ahrens and Chapman (2004, 2006) observe that such managerial practices, although based on shared understandings of what may constitute appropriate action, are not formally sanctioned but rather operate outside normal budgetary processes where managers are still subject to ‘‘potentially…”
Performance measurement, modes of evaluation and the development of compromising accounts (2013, methodology): “Consistent with the approach employed by Ahrens & Chapman (2004), Free (2008), and Chenhall, Hall & Smith (2010), we employed Eisenhardt’s (1989) methods.”
The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, positive): “In contrast, enabling systems aim to mobilise local knowledge and experience in support of central objectives and are designed to facilitate employees in dealing more effectively with inevitable contingencies (Ahrens and Chapman 2004).”
Social capital and management control systems: A study of a non-government organization (2010, background): “We also consider the concepts of enabling and coercive controls to show how effective controls must have sufficient information and means of engagement to enable employees to address their areas of operation (Ahrens & Chapman, 2004).”
Exploring the Relationships between Strategy, Innovation, and Management Control Systems: The Roles of Social Networking, Organic Innovative Culture, and Formal Controls (2011, background): “…that evaluate the extent to which potentially innovative ideas are consistent with organizational objectives and whether they are economically feasible and viable in terms of implementation issues (Chenhall and Morris, 1995; Simons 1995; 2000; Ahrens and Chapman, 2004; Henri 2006b; Widener 2007).”
Creativity and Control: A Paradox. Evidence from the Levers of Control Framework (2017, background): “, Ahrens and Chapman, 2004; Hall, 2008; Marginson et al., 2014) –including creativity. Grabner (2014) for instance shows that a in a control system that includes both an explicit pay-for-performance incentive system and a”
Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value (2015, neutral): “Its success is dependent upon managers possessing adequate expertise and resources (Ahrens and Chapman, 2004; Henri, 2006; Mouritsen and Larsen, 2005; Wouters and Wilderom, 2008).”
The Impact of Management Control on Employee Motivation and Performance in the Public Sector (2018, methodology): “Prior studies distinguished different uses of control, such as an enabling or coercive use (Ahrens & Chapman, 2004), and a decision-inﬂuencing or decision-facilitating use (van Veen-Dirks, 2010).”
A Conceptual Development of Simons’ Levers of Control Framework (2012, background): “However, its main weakness is the definitions of its concepts which are too vague and sometimes ambiguous (Ahrens and Chapman, 2004; Bisbe et al., 2007; Ferreira and Otley, 2009).”
Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory (2013, neutral): “…that had characterized early contingency approaches to accounting, and called for further investigation of the complex roles of accounting systems and their multiple interactions with both organizational and environmental variables (Ahrens & Chapman, 2004; Chapman, 1997; Chenhall & Morris, 1995).”