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Mitigating inefficiencies in budget spending: evidence from an explorative study
16 references·0 citing·38 second hop
Mitigating inefficiencies in budget spending: evidence from an explorative study (2015)Mitigating inefficiencies in budget spend…Organizational Learning: (2018)Organizational Learning:Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice (2009)Beyond budgeting or budgeting…Multiple facets of budgeting: an exploratory analysis (2004)Multiple facets of budgeting:…Beyond budgeting: how managers can break free from the annual performance trap (2004)Beyond budgeting: how manager…Practice Developments in Budgeting: An Overview and Research Perspective (2003)Practice Developments in Budg…Paying People to Lie: the Truth about the Budgeting Process (2003)Paying People to Lie: the Tru…Management accounting systems and organizational configuration: a life-cycle perspective (2001)Management accounting systems…The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation (2000)The relationship between two …Antecedents of participative budgeting (1998)Antecedents of participative …Management and Cost Accounting (1992)Management and Cost AccountingProspect theory: An analysis of decision under risk (1988)Prospect theory: An analysis …Budgetary Participation, Motivation, and Managerial Performance. (1986)Budgetary Participation, Moti…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …Budget Use and Managerial Performance (1978)Budget Use and Managerial Per…An Empirical Study of the Role of Accounting Data in Performance Evaluation (1972)An Empirical Study of the Rol…Dysfunctional Consequences of Performance Measurements (1956)Dysfunctional Consequences of…Absorptive Capacity: A New Perspective on Learning and Innovation (1990)Intellectual capital: an exploratory study that develops measures and models (1998)On Organizational Becoming: Rethinking Organizational Change (2002)Steps toward a science of service systems (2007)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)The strategy-focused organization (2001)Management control systems design within its organizational context: findings from contingency-based research and directions for the future (2003)Environmental management accounting: the significance of contingent variables for adoption (2012)The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions (2015)Performance measurement systems and the enactment of different institutional logics: Insights from a football organization (2016)Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation (1984)Structural Equations with Latent Variables. (1991)Research Methods in Accounting (2003)Handbook of Management Accounting Research (2009)The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development (2016)Structural Equations with Latent Variables (1989)Alternative Ways of Assessing Model Fit (1992)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)Defining management accounting constructs: A methodological note on the risks of conceptual misspecification (2006)Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department (2007)Risk, Ambiguity, and the Savage Axioms (1961)Judgment under Uncertainty: Heuristics and Biases (1975)The Framing of Decisions and the Psychology of Choice (1981)Exploration and Exploitation in Organizational Learning (1991)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Theory of games and economic behavior (2019)The balanced scorecard : measures that drive performance (1992)The balanced scorecard--measures that drive performance. (1992)Information system integration, enabling control and performance (2008)Diffusion of Innovations 1 (2019)The consequences of customization on management accounting system design (2000)The green book : appraisal and evaluation in central government (2003)The Green Book: Central Government Guidance on Appraisal and Evaluation (2019)A CONTINGENCY APPROACH TO STRATEGY IMPLEMENTATION AT THE BUSINESS-UNIT LEVEL: INTEGRATING ADMINISTRATIVE MECHANISMS WITH STRATEGY. (1988)Knowledge Flows and the Structure of Control Within Multinational Corporations (1991)Mapping management accounting: graphics and guidelines for theory-consistent empirical research (2003)Trust and Performance in Cross-Border Marketing Partnerships: A Behavioral Approach (1996)Advances in prospect theory: Cumulative representation of uncertainty (1992)
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References

  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
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  • 2018Organizational Learning:1,650 cited
  • 1992Management and Cost Accounting1,055 cited
  • 1972An Empirical Study of the Role of Accounting Data in Performance Evaluation898 cited
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  • 2003Practice Developments in Budgeting: An Overview and Research Perspective513 cited
  • 2009Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice488 cited
  • 2000The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation440 cited
  • 2001Management accounting systems and organizational configuration: a life-cycle perspective437 cited
  • 2003Paying People to Lie: the Truth about the Budgeting Process428 cited
  • 2004Beyond budgeting: how managers can break free from the annual performance trap427 cited
  • 2004Multiple facets of budgeting: an exploratory analysis375 cited
  • 1986Budgetary Participation, Motivation, and Managerial Performance.

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374 cited
  • 1956Dysfunctional Consequences of Performance Measurements363 cited
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