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Cited by 285

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The usefulness of management accounting systems, functional differentiation and managerial effectiveness

Mia, Lokman, Chenhall, Robert H.·1994·Accounting, Organizations and Society
DOI 10.1016/0361-3682(94)90010-8
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Research works printed but not linked: 24

  1. Ashton, 1974, Cue Utilization and Expert Judgements: A Comparison of Independent Auditors with Other Judges, Journal of Applied Psychology, 437, 10.1037/h0037314 · doi:10.1037/h0037314
  2. Bonner, 1990, Determinates of Auditor Expertise, Journal of Accounting Research, 1, 10.2307/2491243 · DOI · Paper page
  3. Brownell, 1981, Participation in Budgeting, Locus of Control and Organizational Effectiveness, Accounting Review, 844
  4. Brownell, 1985, Budgetary Systems and the Control of Functionally Differentiated Organizational Activities, Journal of Accounting Research, 502, 10.2307/2490823 · DOI · Paper page
  5. Brownell, 1991, Task Uncertainty and its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation, Accounting, Organizations and Society, 693, 10.1016/0361-3682(91)90020-F · DOI · Paper page
  6. Bruns, 1968, Accounting Information and Decision Making: Some Behavioral Hypotheses, Accounting Review, 469
  7. Bruns, 1975, Budgetary Control and Organization Structure, Journal of Accounting Research, 177, 10.2307/2490360 · DOI · Paper page
  8. Chenhall, 1986, The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems, Accounting Review, 16
  9. Cronbach, 1951, Coefficient Alpha and the Internal Structure of Tests, Psychometrika, 297, 10.1007/BF02310555 · DOI · Paper page
  10. Daft, 1984, The Nature and Use of Formal Control Systems for Management Control and Strategy Implementation, Journal of Management, 43, 10.1177/014920638401000105 · DOI · Paper page
  11. Duncan, 1972, Characteristics of Organizational Environments and Perceived Environmental Uncertainty, Administrative Science Quarterly, 313, 10.2307/2392145 · DOI · Paper page
  12. Ginzberg, 1980, An Organizational Contingencies of Accounting and Information Systems Implementation, Accounting Organizations and Society, 369, 10.1016/0361-3682(80)90036-7 · DOI
  13. Gordon, 1984, Management Accounting Systems, Perceived Environmental Uncertainty and Organizational Structure: An Empirical Investigation, Accounting, Organizations and Society, 33, 10.1016/0361-3682(84)90028-X · DOI · Paper page
  14. Gorry, 1971, A Framework for Management Information Systems, Sloan Management Review, 55
  15. Govindarajan, 1984, Appropriateness of Accounting Data in Performance Evaluation: An Empirical Examination of Environmental Uncertainty as an Intervening Variable, Accounting, Organizations and Society, 125, 10.1016/0361-3682(84)90002-3 · DOI · Paper page
  16. Hayes, 1977, The Contingency Theory of Managerial Accounting, Accounting Review, 22
  17. Hirst, 1983, Reliance on Accounting Performance Measures, Task Uncertainty and Dysfunctional Behaviour: An Empirical Study, Journal of Accounting Research, 596, 10.2307/2490793 · DOI · Paper page
  18. Joyce, 1977, Expert Judgement in Audit Program Planning, Journal of Accounting Research, 29
  19. Larcker, 1981, The Perceived Importance of Detected Information Characteristics for Strategic Capital Budgeting Decisions, Accounting Review, 519
  20. Merchant, 1981, The Design of the Corporate Budgeting System: Influences on Managerial Behaviour and Performance, Accounting Review, 813
  21. Slovic, 1971, Comparison of Bayesian and Regression Approaches to the Study of Information Processing in Judgement, Organizational Behaviour and Human Performance, 649, 10.1016/0030-5073(71)90033-X · DOI · Paper page
  22. Southwood, 1978, Substantive Theory and Statistical Interaction: Five Models, American Journal of Sociology, 1154, 10.1086/226678 · DOI · Paper page
  23. Van de Ven, 1974, A Task Contingent Model of Work Unit Structure, Administrative Science Quarterly, 183, 10.2307/2393888 · DOI · Paper page
  24. Withey, 1983, Measures of Perrow's Work Unit Technology: An Empirical Assessment and a New Scale, Academy of Management Journal, 45, 10.2307/256134 · DOI · Paper page

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Metadata

Authors
Mia, L., & Chenhall, R. H.
Venue
Accounting, Organizations and Society
Publisher
Elsevier BV
Published
1994-01
Volume
19
Issue
1
Pages
1-13
ISSN
0361-3682 (ISSN-L)
DOI
10.1016/0361-3682(94)90010-8
OpenAlex
W2094931139
Cited by
285
References
0
FWCI
4.98
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

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CoChat. (2026). Citation check: The usefulness of management accounting systems, functional differentiation and managerial effectiveness. https://app.cochat.ai/papers/10.1016/0361-3682(94)90010-8
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Mia, L., & Chenhall, R. H. (1994). The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(94)90010-8

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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.