How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects

By David Naranjo-Gil, V. Maas, F. Hartmann. 2009

193 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/97f7d122a86c805d4e3594296208627338fd10ea

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

In Management Information Systems

1. M. Hiebl

In Public Administration

1. M. Hiebl

Citations in the corpus

• The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, unknown): “This final issue is important because recent research suggests that individual differences between controllers are often predictive of unit level outcomes (Naranjo-Gil et al. 2009, Hartmann and Maas 2010, Ge et al. 2011).”
• Upper echelons theory in management accounting and control research (2014, background): “Naranjo-Gil et al. (2009) included all three management accounting innovations in one continuous scale to measure the innovativeness of systems, thus precluding insights into how CFO characteristics influence individual systems, which are – as defined by Malmi and Brown (2008) – very different…”