Determinants of Control System Design in Divisionalized Firms

By Margaret A. Abernethy, Jan Bouwens, Laurence van Lent. 2004

335 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/ec9124a4d65fba05e5384628a2df45b3be6c8152

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. Frank Moers
2. F. Verbeeten
3. R. Speklé
4. J. Bol
5. Jan Bouwens
6. Laurence van Lent
7. V. Maas
8. F. Hartmann

In Management Information Systems

1. Frank Moers
2. R. Speklé
3. F. Verbeeten
4. J. Bol
5. Laurence van Lent
6. Jan Bouwens
7. V. Maas
8. F. Hartmann

Citations in the corpus

• Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management (2015, methodology): “We measure decentralization of decision rights with an instrument based on Gordon and Narayanan (1984) and used, among others, by Abernethy et al. (2004) and Verbeeten (2008).”
• The Determinants and Performance Effects of Managers’ Performance Evaluation Biases (2011, background): “10 The Netherlands is, in many respects, very similar to the U.S. when it comes to incentive contracting (see Abernethy et al. 2004; Indjejikian and Matejka 2006; Bouwens and Van Lent 2007).”
• Performance Measure Properties and Delegation (2006, methodology): “Recent studies by Nagar (2002), Abernethy et al. (2004), and Demers et al. (2004) do address the effect of performance measurement and incentives on delegation, but generally fail to find such an effect. For example, Nagar (2002) finds that incentive-based pay, which in his setting is predominantly ”
• Assessing the Performance of Business Unit Managers (2007, positive): “This approach is consistent with that of earlier studies (e.g., Gordon and Narayanan 1984; Abernethy et al. 2004).”
• Management control systems in innovation companies: a literature based framework (2014, background): “…was shown that in decentralised companies, managers will seek information which is more aggregated and integrated (Chenhall and Morris 1986), will increase the use of divisional performance measures (Abernethy et al. 2004) and will use more sophisticated MA practices (Abdel-Kader and Luther 2008).”
• Leadership and Control System Design (2010, methodology): “We use the instrument developed by Abernethy et al. (2004) and ask respondents to indicate their decision making authority relative to their superior on five dimensions: strategy, investments, marketing, internal processes and human resources.”
• The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, background): “The primary function of accounting data in such a situation is to portray the economic reality of the BU so that targets can be established and performance can be evaluated (Abernethy et al. 2004, Ahrens and Chapman 2004).”
• Organization structure, competition and performance measurement systems and their joint effects on performance (2011, background): “The literature suggests important links between organization structure and performance measurement, which have been argued to be two of the most important design decisions made by managers (Abernethy et al., 2004; Langfield-Smith, 1997; Luft and Shields, 2003).”
• Employee Selection as a Control System (2012, background): “For example, a key insight of Van den Steen (2010) is that (1) all agency problems essentially arise from differences in objectives and (2) shared beliefs and values reduce or eliminate such differences.”