Student or educator? Sign up with your school email and get 6 months of Pro free.
Cited by 971

The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.

The effects of the interactive use of management control systems on product innovation

Bisbe, Josep, Otley, David·2004·Accounting, Organizations and Society

Overview

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Integrity signals

Registry

Crossref · 10.1016/j.aos.2003.10.010

Cites

3 of 3 references verified0 citation errors · 0 not checkable

Statistics

Verification

Claims the paper makes

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Self-check

Percentages, sums and reported differences re-computed from the paper’s own numbers.

The self-check needs the paper’s full text.

Citations

Cites

Show all 3 references

Research works printed but not linked: 53

  1. Abernethy, 1997, Management control systems in research and development organizations: the role of accounting, behavior and personnel controls, Accounting, Organizations and Society, 22, 233, 10.1016/S0361-3682(96)00038-4 · DOI · Paper page
  2. Abernethy, 1999, The role of budgets in organizations facing strategic change: an exploratory study, Accounting, Organizations and Society, 24, 189, 10.1016/S0361-3682(98)00059-2 · DOI · Paper page
  3. Abernethy, 1994, An empirical assessment of the fit between strategy and management information systems design, Accounting and Finance, 33, 49, 10.1111/j.1467-629X.1994.tb00269.x · DOI · Paper page
  4. Abernethy, 1991, Budget use, task uncertainty, system goal orientation and subunit performance: a test of the fit hypothesis in not-for-profit hospitals, Accounting, Organizations and Society, 16, 105, 10.1016/0361-3682(91)90008-3 · DOI · Paper page
  5. Amabile, 1998, How to kill creativity, Harvard Business Review, Sept–Oct, 76
  6. Bart, 1991, Controlling new products in large diversified firms: a presidential perspective, Journal of Product Innovation Management, 8, 4, 10.1111/1540-5885.810004 · doi:10.1111/1540-5885.810004
  7. Capon, 1992, Profiles of product innovators among large US manufacturers, Management Science, 38, 157, 10.1287/mnsc.38.2.157 · doi:10.1287/mnsc.38.2.157
  8. Chapman, 1997, Reflections on a contingency view of accounting, Accounting, Organizations and Society, 22, 189, 10.1016/S0361-3682(97)00001-9 · DOI · Paper page
  9. Chapman, 1998, Accountants in organisational networks, Accounting, Organizations and Society, 23, 737, 10.1016/S0361-3682(98)00033-6 · DOI · Paper page
  10. Chenhall, 1998, The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach, Accounting, Organizations and Society, 23, 243, 10.1016/S0361-3682(97)00024-X · DOI
  11. Chenhall, 1986, The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems, The Accounting Review, 61, 16
  12. Chenhall, 1995, Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations, Omega, 23, 485, 10.1016/0305-0483(95)00033-K · DOI · Paper page
  13. Chiapello, 1996, Les typologies des modes de contrôle et leurs facteurs de contingence: un essai d'organization de la littérature, Comptabilité-Contrôle-Audit, 2, 51, 10.3917/cca.022.0051 · doi:10.3917/cca.022.0051
  14. Chong, 1997, Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems, Accounting and Business Research, 27, 268, 10.1080/00014788.1997.9729553 · DOI · Paper page
  15. Cockburn, 1988, Industry effects and appropriability measures in the stock market valuation of R&D and patents, American Economic Review, 78, 419
  16. Damanpour, 1991, Organizational innovation: a meta-analysis of effects of determinants and moderators, Academy of Management Journal, 34, 555, 10.2307/256406 · DOI · Paper page
  17. Davila, 2000, An empirical study on the drivers of management control systems design in new product development, Accounting, Organizations and Society, 25, 383, 10.1016/S0361-3682(99)00034-3 · DOI · Paper page
  18. de Moerloose, 2000, Turning innovation into success, European Business Forum, 1, 29
  19. Dent, 1990, Strategy, organization and control: some possibilities for accounting research, Accounting, Organizations and Society, 15, 3, 10.1016/0361-3682(90)90010-R · DOI · Paper page
  20. Dougherty, 1996, Sustained product-innovation in large, mature organizations: overcoming innovation-to-organization problems, Academy of Management Journal, 39, 1120, 10.2307/256994 · DOI · Paper page
  21. Ezzamel, 1990, The impact of environmental uncertainty, managerial autonomy and size on budget characteristics, Management Accounting Research, 1, 181, 10.1016/S1044-5005(90)70057-1 · DOI · Paper page
  22. Govindarajan, 1984, Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable, Accounting, Organizations and Society, 9, 33, 10.1016/0361-3682(84)90002-3 · DOI · Paper page
  23. Govindarajan, 1988, A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy, Academy of Management Journal, 31, 828, 10.2307/256341 · DOI · Paper page
  24. Govindarajan, 1985, Linking control systems to business unit strategy: impact on performance, Accounting, Organizations and Society, 10, 51, 10.1016/0361-3682(85)90031-5 · DOI · Paper page
  25. Gupta, 1984, Business unit strategy, managerial characteristics and business unit effectiveness at strategy implementation, Academy of Management Journal, 27, 24, 10.2307/255955 · DOI · Paper page
  26. Hartmann, 1999, Testing contingency hypothesis in budgetary research: an evaluation of the use of moderated regression analysis, Accounting, Organizations and Society, 24, 291, 10.1016/S0361-3682(99)00002-1 · DOI · Paper page
  27. Higgins, 1996, Innovate or evaporate: creative techniques for strategists, Long Range Planning, 29, 370, 10.1016/0024-6301(96)00023-4 · doi:10.1016/0024-6301(96)00023-4
  28. Khandwalla, 1973, Effects of competition on the structure of top management control, Academy of Management Journal, 16, 285, 10.2307/255329 · DOI
  29. Langfield-Smith, 1997, Managerial control systems and strategy: a critical review, Accounting, Organizations and Society, 22, 207, 10.1016/S0361-3682(95)00040-2 · DOI · Paper page
  30. Li, 1998, Approaches to testing interaction effects using structural equation modeling methodology, Multivariate Behavioral Research, 33, 1, 10.1207/s15327906mbr3301_1 · DOI
  31. Li, 2001, Product innovation strategy and the performance of new technology ventures in China, Academy of Management Journal, 44, 1123, 10.2307/3069392 · DOI · Paper page
  32. Locke, 1981, Goal-setting and task performance, 1969–1980, Psychological Bulletin, 120
  33. Murray, 1990, The performance effects of participative budgeting: an integration of intervening and moderating variables, Behavioral Research in Accounting, 2, 104
  34. Otley, 1980, The contingency theory of management accounting: achievements and prognosis, Accounting, Organizations and Society, 5, 413, 10.1016/0361-3682(80)90040-9 · DOI · Paper page
  35. Otley, 1999, Performance management: a framework for management control systems research, Management Accounting Research, 10, 363, 10.1006/mare.1999.0115 · DOI · Paper page
  36. Otley, 1994, Case study research in management accounting and control, Management Accounting Research, 5, 45, 10.1006/mare.1994.1004 · doi:10.1006/mare.1994.1004
  37. Ouchi, 1977, The relationship between organizational structure and organizational control, Administrative Science Quarterly, 22, 95, 10.2307/2391748 · DOI · Paper page
  38. Ping, 1995, A parsimonious estimating technique for interaction and quadratic latent variables, Journal of Marketing Research, 23, 336, 10.2307/3151985 · DOI · Paper page
  39. Scott, 1999, Performance measurement and managerial teams, Accounting, Organizations and Society, 24, 263, 10.1016/S0361-3682(98)00060-9 · DOI
  40. Shields, 1998, Antecedents of participative budgeting, Accounting, Organizations and Society, 23, 49, 10.1016/S0361-3682(97)00014-7 · DOI · Paper page
  41. Shields, 1997, Research in management accounting by North Americans in the 1990s, Journal of Management Accounting Research, 9, 3
  42. Simons, 1990, The role of management control systems in creating competitive advantage: new perspectives, Accounting, Organizations and Society, 15, 127, 10.1016/0361-3682(90)90018-P · DOI · Paper page
  43. Simons, 1991, Strategic orientation and top management attention to control systems, Strategic Management Journal, 12, 49, 10.1002/smj.4250120105 · DOI · Paper page
  44. Simons, 1992, The strategy of control, CA Magazine, 125, 44
  45. Simons, 1995, Control in an age of empowerment, Harvard Business Review, March–April, 80
  46. Thomson, G., & Abernethy, M. A. (1998). Product innovation and management control system design: the concept of fit. Paper presented at the 4th international management control systems research conference. Reading (UK), July 1998
  47. Tuomela, T-S. (2001). Interactive performance management: some pros and cons. Paper presented at the fifth international management control systems research conference. London, July 2001
  48. Van de Ven, 1986, Central problems in the management of innovation, Management Science, 32, 590, 10.1287/mnsc.32.5.590 · DOI · Paper page
  49. Venkatraman, 1986, Measurement of business performance in strategy research: a comparison of approaches, Academy of Management Review, 4, 801, 10.5465/amr.1986.4283976 · doi:10.5465/amr.1986.4283976 · Paper page
  50. Verona, 1999, A resource-based view of product development, Academy of Management Review, 24, 132, 10.5465/amr.1999.1580445 · doi:10.5465/amr.1999.1580445
  51. Weisenfeld, 1992, A review and extension of using performance reports: a field study based on path-goal theory, Journal of Management Accounting Research, 4, 209
  52. Wolfe, 1994, Organizational innovation: review, critique and suggested research directions, Journal of Management Studies, 31, 405, 10.1111/j.1467-6486.1994.tb00624.x · DOI · Paper page
  53. Zirger, 1990, A model of new product development: an empirical test, Management Science, 36, 867, 10.1287/mnsc.36.7.867 · DOI · Paper page

Cited by

See all 971

Metadata

Authors
Bisbe, J., & Otley, D.
Venue
Accounting, Organizations and Society
Publisher
Elsevier BV
Published
2004-11
Volume
29
Issue
8
Pages
709-737
ISSN
0361-3682 (ISSN-L)
OpenAlex
W2011821717
Cited by
971
References
3
FWCI
31.64
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

Are you an author, or do you see a problem with this page? Request a review

How to cite

Cite CoChat for the checks on this page, and the paper for its own findings.

This page
CoChat. (2026). Citation check: The effects of the interactive use of management control systems on product innovation. https://app.cochat.ai/papers/10.1016/j.aos.2003.10.010
The paper
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2003.10.010

Data sources

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.