Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice

16 references·16 citing·40 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1978The External Control of Organizations.4,945 cited
2010Cost Accounting: A Managerial Emphasis,2,496 cited
1965Planning and Control Systems: A Framework for Analysis2,226 cited
1994Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal2,004 cited
2001Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I1,899 cited
2008Management control systems as a package—Opportunities, challenges and research directions1,757 cited
1991The possibilities of accountability821 cited
1985Linking control systems to business unit strategy: impact on performance610 cited
1984Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable570 cited
1996Management Accounting568 cited
1976Budgeting: A Comparative Theory of Budgetary Processes555 cited
2003Practice Developments in Budgeting: An Overview and Research Perspective513 cited
2005The interplay of different levers of control: A case study of introducing a new performance measurement system440 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2004

Management control systems.

346 cited

2009Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities344 cited

Cited by

2015Budgeting in Times of Economic Crisis143 cited
2013From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas122 cited
2015Exploring differences in budget characteristics, roles and satisfaction: A configurational approach96 cited
2020Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process78 cited
2013A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective74 cited
2020The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from Beyond Budgeting*65 cited
2014When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment62 cited
2014Beyond Budgeting and change: a case study58 cited
2016Enabling characteristics of new budgeting practice and the role of controller57 cited
2016The MCS package in a non-budgeting organisation: a case study of Mainfreight50 cited
2018Beyond budgeting: review and research agenda46 cited
2020Modelling key predictors that stimulate the entrepreneurial performance of small and medium-sized enterprises (SMEs) and poverty reduction: Perspectives from SME managers in an emerging economy45 cited
2018The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning44 cited
2018In Search of a Theory of Budgeting: A Literature Review43 cited
2020Financial Literacy Imperative for Success of Women Entrepreneurship40 cited
2018Accounts of the future39 cited