Management control systems design within its organizational context: findings from contingency-based research and directions for the future
Integrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
Environmental uncertainty was found to be a major explanatory variable as to whether accounting data was appropriate in evaluating the performance of business units.
“Environmental uncertainty was found to be a major explanatory variable as to whether accounting data was appropriate in evaluating the performance of business units (Fisher, 1995; Hartmann, 2000; Chenhall, 2003).”
From A review of literature on contingency theory in managerial accounting (2012) · cites this paper as Chenhall, 2003
Cites
Strategic assets and organizational rent
Amit, R., & Schoemaker, P. J. H. (1993) · Strategic Management Journal · doi:10.1002/smj.4250140105 · Cited by 8,425 · see citing works
Kahneman, D., & Tversky, A. (1984) · American Psychologist · doi:10.1037/0003-066x.39.4.341 · Cited by 6,544 · see citing works
Innovation in conservative and entrepreneurial firms: Two models of strategic momentum
Miller, D., & Friesen, P. H. (1982) · Strategic Management Journal · doi:10.1002/smj.4250030102 · Cited by 2,758 · see citing works
Budget use and managerial performance
Otley, D. T. (1978) · Journal of Accounting Research · doi:10.2307/2490414 · Cited by 623 · see citing works
Flagged first, then by citations
Cited by
Sorted by citations
Management control systems as a package—opportunities, challenges and research directions
Malmi, T., & Brown, D. A. (2008) · Management Accounting Research · doi:10.1016/j.mar.2008.09.003 · Cited by 1,757 · see citing works
The design and use of performance management systems: an extended framework for analysis
Ferreira, A., & Otley, D. (2009) · Management Accounting Research · doi:10.1016/j.mar.2009.07.003 · Cited by 1,412 · see citing works
Organizational culture and performance measurement systems
Henri, J.-F. (2006) · Accounting, Organizations and Society · doi:10.1016/j.aos.2004.10.003 · Cited by 700 · see citing works
Configuring management control systems: Theorizing the integration of strategy and sustainability
Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012) · Management Accounting Research · doi:10.1016/j.mar.2012.06.003 · Cited by 630 · see citing works
Nitzl, C. (2016) · Journal of Accounting Literature · doi:10.1016/j.acclit.2016.09.003 · Cited by 580 · see citing works
Bisbe, J., Batista-Foguet, J.-M., & Chenhall, R. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.010 · Cited by 422 · see citing works
Self-citationLisi, I. E. (2015) · Management Accounting Research · doi:10.1016/j.mar.2015.06.001 · Cited by 225 · see citing works
A review of literature on contingency theory in managerial accounting
Islam, J. (2012) · AFRICAN JOURNAL OF BUSINESS MANAGEMENT · doi:10.5897/ajbm11.2764 · Cited by 118 · see citing works
On the boundaries between intrafirm and interfirm management accounting research
Dekker, H. C. (2016) · Management Accounting Research · doi:10.1016/j.mar.2016.01.001 · Cited by 95 · see citing works
Relating alternative forms of contingency fit to the appropriate methods to test them
Burkert, M., Davila, A., Mehta, K., & Oyon, D. (2014) · Management Accounting Research · doi:10.1016/j.mar.2013.07.008 · Cited by 87 · see citing works
Asiaei, K., Bontis, N., Barani, O., & Jusoh, R. (2021) · Journal of Management Control · doi:10.1007/s00187-021-00317-4 · Cited by 91 · see citing works
Cuganesan, S., Hart, A., & Steele, C. (2017) · Public Management Review · doi:10.1080/14719037.2016.1238102 · Cited by 27 · see citing works
- Authors
- Chenhall, R. H.
- Affiliations
- Monash University (AU)
- Corresponding author
- Chenhall, Robert H
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2003-02
- Volume
- 28
- Issue
- 2-3
- Pages
- 127-168
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2076057132
- Cited by
- 3,237
- References
- 4
- Citations by year
- 2026: 104 · 2025: 137 · 2024: 112 · 2023: 179 · 2022: 141 · 2021: 202 · 2020: 166 · 2019: 177 · 2018: 191 · 2017: 173 · 2016: 171 · 2015: 189 · 2014: 178 · 2013: 214 · 2012: 166
- FWCI
- 89.19
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Management
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management Theory and Practice
- Keywords
- management control systems, contingency theory, organizational context, contextual factors, control system design, organizational structure, strategy, national culture, control system effectiveness, theory development
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
