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PERFORMANCE MEASUREMENT AND FORMAL CAPITAL EXPENDITURE CONTROLS IN DIVISIONALISED COMPANIES
5 references·16 citing·46 second hop
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this work references cited by second hop

References

  • 2010Cost Accounting: A Managerial Emphasis,2,496 cited
  • 1983Divisional Performance: Measurement and Control337 cited
  • 1980Control, organisation and accounting309 cited
  • 1974An Accounting System and Managerial Behaviour.201 cited
  • 2017MANAGERIAL ACCOUNTING116 cited

Cited by

  • 1998Financial Appraisal and the IS/IT Investment Decision Making Process132 cited
  • 1993CAPITAL INVESTMENT APPRAISAL TECHNIQUES: A SURVEY OF CURRENT USAGE129 cited
  • 2002Implementation research: state of the art and future directions126 cited
  • 2006A Review of the Literature on Capital Budgeting and Investment Appraisal: Past, Present, and Future Musings101 cited
  • 1985Sophisticated capital budgeting selection techniques and firm performance96 cited
  • 1996Information Systems/Technology Evaluation Practices: Evidence from UK Organizations82 cited
  • 1995An empirical study of capital budgeting practices for strategic investments in CIM technologies81 cited
  • 1983A Review of Recent Trends in Formal Capital Budgeting Processes70 cited
  • 1987Capital budgeting techniques and firm specific contingencies: A correlational analysis67 cited
  • 1994Capital investment appraisal of advanced manufacturing technology

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66 cited
  • 2010Towards a better understanding of capital investment decisions60 cited
  • 1997The misapplication of capital investment appraisal techniques55 cited
  • 2000A comparison of managers’ perceptions of short-termism in Sweden and the U.S.54 cited
  • 1988The Role of Financial Appraisal in Decisions to Acquire Advanced Manufacturing Technology52 cited
  • 2007Strategic investment decision making: the influence of pre‐decision control mechanisms51 cited
  • 1992Postauditing capital expenditures and firm performance: The role of asymmetric information47 cited