SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals
16 references·16 citing·36 second hopsampled
The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals (2005)The relation between cost-system design, …Mapping management accounting: graphics and guidelines for theory-consistent empirical research (2003)Mapping management accounting…Management control systems design within its organizational context: findings from contingency-based research and directions for the future (2003)Management control systems de…The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach (1998)The relationship between stra…Management control systems and strategy: A critical review (1997)Management control systems an…A Field Study of Control System “Redesign”: The Impact of Institutional Processes on Strategic Choice* (1996)A Field Study of Control Syst…Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)Performance Measure Congruity…The balanced scorecard--measures that drive performance. (1992)The balanced scorecard--measu…The balanced scorecard : measures that drive performance (1992)The balanced scorecard : meas…Accounting control systems and business strategy: An empirical analysis (1987)Accounting control systems an…THE IMPACT OF STRUCTURE, ENVIRONMENT, AND INTERDEPENDENCE ON THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS (1986)THE IMPACT OF STRUCTURE, ENVI…Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation (1984)Management accounting systems…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and Residual Claims (1983)Agency Problems and Residual …A Conceptual Framework for the Design of Organizational Control Mechanisms (1979)A Conceptual Framework for th…The Effect of Different Types of Competition on the Use of Management Controls (1972)The Effect of Different Types…TOWARD A THEORY OF NON-PROFIT INSTITUTIONS: AN ECONOMIC MODEL OF A HOSPITAL (1969)TOWARD A THEORY OF NON-PROFIT…Interdependence of management control practices for product innovation: The influence of environmental unpredictability (2019)Interdependence of management…Accounting, performance management systems and accountability changes in knowledge-intensive public organizations (2019)Accounting, performance manag…Strategic cost management and performance: The case of environmental costs (2015)Strategic cost management and…Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance (2015)Examining the joint effects o…Earthquakes, exceptional government and extraordinary accounting (2015)Earthquakes, exceptional gove…Time-driven activity-based costing to improve transparency and decision making in healthcare (2014)Time-driven activity-based co…The lean-performance relationship in services: a theoretical model (2014)The lean-performance relation…Managing in a Complex World: Accounting and Governance Choices in Hospitals (2013)Managing in a Complex World: …Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals (2013)Decentralization, perceived e…The Effect of Managers' Enabling Perceptions on Costing System Use, Psychological Empowerment, and Task Performance (2012)The Effect of Managers' Enabl…Contemporary public sector accounting research – An international comparison of journal papers (2010)Contemporary public sector ac…How CFOs determine management accounting innovation: an examination of direct and indirect effects (2009)How CFOs determine management…How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009)How CFOs Determine Management…Behavioral changes following the collaborative development of an accounting information system (2009)Behavioral changes following …The influence of time-to-market and target costing in the new product development success (2008)The influence of time-to-mark…Measuring the benefits of entrepreneurship at different levels of analysis (2007)Measuring the benefits of ent…Disclosure of Nonproprietary Information (1985)Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard (2001)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Cost Accounting: A Managerial Emphasis, (2010)Management control systems (2017)Sustainable development, ESG performance and company market value: Mediating effect of financial performance (2022)Markets, Bureaucracies, and Clans (1980)Corporate capital expenditure decisions and the market value of the firm (1985)Management control systems as a package—Opportunities, challenges and research directions (2008)An introduction to cybernetics (1956)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Competitive Advantage: Creating and Sustaining Superior Performance (1985)Strategic orientation and top management attention to control systems (1991)The role of budgets in organizations facing strategic change: an exploratory study (1999)Research Methods in Business Studies (2020)The Nature of the Firm (1937)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)AFFECT- AND COGNITION-BASED TRUST AS FOUNDATIONS FOR INTERPERSONAL COOPERATION IN ORGANIZATIONS. (1995)Toward a knowledge‐based theory of the firm (1996)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Theory of Value (1959)Auditor size and audit quality (1981)Performance measurement system design (1995)Performance management: a framework for management control systems research (1999)Clarifying Business Models: Origins, Present, and Future of the Concept (2005)Performance implications of strategic performance measurement in financial services firms (2003)Management control systems and strategy: A resource-based perspective (2005)The design and use of performance management systems: An extended framework for analysis (2009)Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain* (2004)The effects of the interactive use of management control systems on product innovation (2004)An exploratory investigation of an integrated contingency model of strategic management accounting (2008)THE IMPACT OF HUMAN RESOURCE MANAGEMENT ON ORGANIZATIONAL PERFORMANCE: PROGRESS AND PROSPECTS. (1996)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1992The balanced scorecard : measures that drive performance12,082 cited
  • 1992The balanced scorecard--measures that drive performance.7,979 cited
  • 1983Agency Problems and Residual Claims4,877 cited
  • 1979A Conceptual Framework for the Design of Organizational Control Mechanisms3,692 cited
  • 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future3,233 cited
  • 1997Management control systems and strategy: A critical review1,350 cited
  • 1987Accounting control systems and business strategy: An empirical analysis987 cited
  • 1994Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations.914 cited
  • 1986THE IMPACT OF STRUCTURE, ENVIRONMENT, AND INTERDEPENDENCE ON THE PERCEIVED USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS885 cited
  • 1984Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation797 cited
  • 1969TOWARD A THEORY OF NON-PROFIT INSTITUTIONS: AN ECONOMIC MODEL OF A HOSPITAL761 cited
  • 1998The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach760 cited
  • 2003Mapping management accounting: graphics and guidelines for theory-consistent empirical research

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

643 cited
  • 1996A Field Study of Control System “Redesign”: The Impact of Institutional Processes on Strategic Choice*532 cited
  • 1972The Effect of Different Types of Competition on the Use of Management Controls531 cited
  • Cited by

    • 2009How CFOs determine management accounting innovation: an examination of direct and indirect effects215 cited
    • 2019Accounting, performance management systems and accountability changes in knowledge-intensive public organizations196 cited
    • 2008The influence of time-to-market and target costing in the new product development success143 cited
    • 2012The Effect of Managers' Enabling Perceptions on Costing System Use, Psychological Empowerment, and Task Performance130 cited
    • 2015Strategic cost management and performance: The case of environmental costs124 cited
    • 2019Interdependence of management control practices for product innovation: The influence of environmental unpredictability123 cited
    • 2010Contemporary public sector accounting research – An international comparison of journal papers119 cited
    • 2015Earthquakes, exceptional government and extraordinary accounting119 cited
    • 2014The lean-performance relationship in services: a theoretical model118 cited
    • 2015Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance96 cited
    • 2014Time-driven activity-based costing to improve transparency and decision making in healthcare88 cited
    • 2013Managing in a Complex World: Accounting and Governance Choices in Hospitals79 cited
    • 2007Measuring the benefits of entrepreneurship at different levels of analysis77 cited
    • 2009Behavioral changes following the collaborative development of an accounting information system77 cited
    • 2009How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects74 cited
    • 2013Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals74 cited