Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach

By Jonas Gerdin. 2005

219 citations recorded by the source corpus.

Subfields: Management Information Systems, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/4758286da1dc0117ac567acfbc03fe7c19152c0c

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In Management Information Systems

In Management Science and Operations Research

Citations in the corpus

The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance (2015, background): “Gerdin (2005) suggests that there is a gap in the MCS literature where the influence of multiple contingent factors on MCSs is investigated simultaneously.”
The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis (2008, background): “As firms adapt to these technological and management developments, they must design a management accounting system (MAS) congruent with the new requirements (Gerdin, 2005).”
Determinants and consequences of internal control in firms: a contingency theory based analysis (2010, background): “Previous studies (Fisher 1995; Gerdin 2005 ) have noted that a control system may have to be tailored to multiple and sometimes conflicting contextual characteristics.”
An exploratory investigation of an integrated contingency model of strategic management accounting (2008, background): “Contingency theory posits that organizational structures and systems are a function of environmental and firm-specific factors (Anderson & Lanen, 1999; Chenhall, 2003; Gerdin, 2005; Gerdin & Greve, 2004; Haldma & Laats, 2002).”
Management accounting systems, top management team heterogeneity and strategic change (2007, methodology): “Second, by exploring the mediating role of MAS, we answer a recent plea in the management accounting literature for more complete explanations of the origins and consequences of MAS design and use in a single study (cf. Gerdin, 2005a; Luft & Shields, 2003; Hartmann & Moers, 1999, 2003).”
The contingency theory of management accounting and control: 1980–2014 (2016, background): “These are well set out in Gerdin and Greve (2004) who identify a number of different types of fit (Cartesian vs.”
Management control systems in innovation companies: a literature based framework (2014, methodology): “changes in managerial decision making, this framework recognises Gilbert and Strebel (1987)’s outpacing strategies, which assume that a company may strive for both differentiation and cost leadership.”