Upper echelons theory in management accounting and control research

By M. Hiebl. 2014

180 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/7b27fa2cf153a8bc92f264544aa0276cfb8f81e7

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. K. Maas
2. Kerstin Lopatta
3. Frerich Buchholz
4. Martin Plöckinger
5. Roman Rohatschek
6. Ewald Aschauer
7. M. Hiebl
8. H. Al‐Shaer

In Management Information Systems

1. K. Maas
2. M. Hiebl

In Strategy and Management

1. Martin Plöckinger
2. Roman Rohatschek
3. K. Maas
4. Kerstin Lopatta
5. Ewald Aschauer
6. Frerich Buchholz
7. M. Hiebl
8. H. Al‐Shaer

Citations in the corpus

• The Deliberate Engagement of Narcissistic CEOs in Earnings Management (2020, background): “However, managerial characteristics have also been found to have an impact on the setting of a firm’s management accounting and control systems (Hiebl 2014; Morelli and Lecci 2014; Naranjo-Gil et al.”
• The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “American executives tend to be relatively heterogeneous and usually enjoy a large extent of discretion encouraged by venturesome investors, strong societal beliefs in individualism, and correspondingly relaxed institutional environments (Hambrick, 2007).”