Student or educator? Sign up with your school email and get 6 months of Pro free.
CoChat
Sign Up
Cited by 345

The DOI matches its Crossref record; 297 of the 297 references it cites were found in a registry or an index.

Theorizing Contingencies in Management Control Systems Research

Chenhall, Robert H.·2006·Handbooks of Management Accounting Research
DOI 10.1016/s1751-3243(06)01006-6
Open this paper in CoChat — free account

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/s1751-3243(06)01006-6

Cites

297 of 297 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

1 retracted

Show all 297 references

Research works printed but not linked: 38

  1. AAA (1990). Proceedings of the Third Annual Management Accounting Symposium. San Diego, CA: American Accounting Association.
  2. Baiman, 1982, Agency research in management accounting: a survey, Journal of Accounting Research, 2, 154
  3. Banker, 1993, Reporting manufacturing performance measures to workers: an empirical investigation, Journal of Management Accounting Research, 3, 34
  4. Brownell, 1982, A field study examination of budgetary participation and locus of control, The Accounting Review, 57, 766
  5. Brownell, P. & McInnes, P. (1986). Budgetary participation, motivation and management performance. The Accounting Review, October, 587–600.
  6. Chalos, 2000, Participation and performance in capital budgeting teams, Behavioral Research in Accounting, 12, 199
  7. Chenhall, 1986, Authoritarianism and participative budgeting: a dyadic analysis, The Accounting Review, 61, 263
  8. Chenhall, 1993, The role of post completion audits, managerial learning, environmental uncertainty and performance, Behavioural Research in Accounting, 5, 170
  9. Cohen, S. G. (1993). New approaches to teams and teamwork. In: J. Galbraith., E. E. Lawler III & Associates (Eds.), Organizing for the Future—The New Logic for Managing Complex Organization (pp. 194–226). San Francisco, CA: Jossey-Bass.
  10. Davis, 1997, Davis, Schoorman, and Donaldson reply: the distinctiveness of agency theory and stewardship theory, The Academy of Management Review, 22, 611
  11. Dearman, 2001, Cost Knowledge and cost-based judgement performance, Journal of Management Accounting Research, 13, 1, 10.2308/jmar.2001.13.1.1 · doi:10.2308/jmar.2001.13.1.1
  12. Duncan, 1989, Residual analysis: a better methodology for contingency studies in management accounting, Journal of Management Accounting Research, 1, 89
  13. Dunk, 1993, The effects of budget emphasis and information asymmetry on the relation between budgetary participation and slack, The Accounting Review, 2, 400
  14. Dunk, 1998, Antecedents of budgetary slack: a literature review and synthesis, Journal of Accounting Literature, 17, 72
  15. Fisher, 1995, Contingency-based research on management control systems: categorization by level of complexity, Journal of Accounting Literature, 14, 24
  16. Fisher, 1998, Contingency theory, management control systems and firm outcomes: past results and future directions, Behavioural Research in Accounting, 10, 47
  17. Foster, 1994, Marketing, cost management and management accounting, Journal of Management Accounting Research, 6, 43
  18. Foster, G. & Horngren, C. (1988). Flexible manufacturing systems: cost management and cost accounting implications. Journal of Cost Management, Fall, 16–24.
  19. Frucot, 1991, Budgetary participation, locus on control, and Mexican managerial performance and job satisfaction, The Accounting Review, 66, 80
  20. Hamel, G. & Prahlad, C. K. (1989). Strategic intent. Harvard Business Review, May-June, 63–76.
  21. Hirst, 1981, Accounting information and the evaluation of subordinate performance: a situational approach, The Accounting Review, 56, 771
  22. Hopwood, A. (1974). Leadership climate and the use of accounting data in performance evaluation. The Accounting Review, July, 485–495.
  23. Kren, 1988, The role of accounting information in the control of organizations: a review of the evidence, Journal of Accounting Literature, 7, 280
  24. Larcker, D. F. (1981). The importance of selected information characteristics and strategic capital budgeting decisions. The Accounting Review, July, 519–538.
  25. Libby, 1996, Predicting change in management accounting systems, Journal of Management Accounting Research, 8, 137
  26. MacArthur, 1998, Cost driver analysis in hospitals: a simultaneous equation approach, Journal of Management Accounting Research, 10, 279
  27. McGowan, 1997, Satisfaction with activity-based cost management implementation, Journal of Management Accounting Research, 9, 217
  28. Merchant, 1981, The design of the corporate budgeting system: influences on managerial behavior and performance, The Accounting Review, 4, 813
  29. Milani, 1975, Budget setting, performance and attitudes, The Accounting Review, 50, 539
  30. Noreen, E. & Soderstrom, N. (1994). Are overhead costs strictly proportional to activity? Evidence from hospital service departments, Journal of Accounting and Economics, January, 255–278. · doi:10.1016/0165-4101(94)90012-4
  31. Power, 2001, Imagining, measuring and managing intangibles, Accounting, Organizations and Society, 27, 687
  32. Quinn, J. B. (1985). Managing innovation: controlling chaos. Harvard Business Review, May-June, 73–84.
  33. Shields, 1995, An empirical analysis of firms’ implementation experiences with activity-based costing, Journal of Management Accounting Research, 7, 148
  34. Shields, 1993, Antecedents and consequences of participative budgeting: evidence on the effects of asymmetrical information, Journal of Management Accounting Research, 5, 265
  35. Shields, 1994, Managing innovation costs: a study of cost conscious behavior by R&D professionals, Journal of Management Research, 6, 175
  36. Snodgrass, 1986, Cultural influences on strategic planning and control systems, Advances in Strategic Management, 4, 205
  37. Tymond, 1998, Critical analysis and recommendations regarding the role of perceived environmental uncertainty in behavioural accounting research, Behavioural Research in Accounting, 10, 23
  38. Young, 1991, New manufacturing practices and cost management: a review of the literature and directions for future research, Journal of Accounting Literature, 10, 265

Cited by

See all 345

Metadata

Authors
Chenhall, R. H.
Venue
Handbooks of Management Accounting Research
Publisher
Elsevier
Published
2006
Pages
163-205
ISSN
1751-3243 (ISSN-L)
DOI
10.1016/s1751-3243(06)01006-6
OpenAlex
W1559537550
Cited by
345
References
297
FWCI
33.45
Type
book chapter
Language
en
Open access
closed

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: Theorizing Contingencies in Management Control Systems Research. https://app.cochat.ai/papers/10.1016/s1751-3243(06)01006-6
The paper
Chenhall, R. H. (2006). Theorizing Contingencies in Management Control Systems Research. Handbooks of Management Accounting Research. https://doi.org/10.1016/s1751-3243(06)01006-6

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.