1 |
Lee, B. H. and Huh, M. G. (2014). Configurations of Strategy, Environment, and Structure in Korean Hidden Champions: Analysis and Performance Implications, Journal of Strategic Management, 17(3), 139-161.
DOI
|
2 |
Malmi, T. and Brown, D. A. (2008). Management control systems as a package - opportunities, challenges and research directions, Management Accounting Research, 19(4), 287-300.
DOI
|
3 |
Paedroso, E. and Gomes, C. F. (2020). The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach, Journal of Applied Accounting Research, 21(3), 497-515.
DOI
|
4 |
Erserim, A. (2012). The impacts of organizational culture, firm's characteristics and external environment of firms on management accounting practices, Prodedia Social and Behavioral Sciences, 62, 372-376.
DOI
|
5 |
Duncan, R. B. (1972). Characteristics of Organizational Environments and Perceived Environmental Uncertainty. Administrative Science Quarterly, 17(3), 313-32.
DOI
|
6 |
Aaltola, P. (2019). Strategic thinking and accounting: potentials and pitfalls from a managerial perspective, Journal of Management Control, Springer, Berlin, Heidelberg, 30(3), 323-351.
DOI
|
7 |
Ahmad, K. and Zabri, S. M. (2015). Factors explaining the use of management accounting practices in Malaysian medium-sized firms, Journal of Small Business and Enterprise Development, 22(4), 762-781.
DOI
|
8 |
Fleischman, G., Walker, K. and Johnson, E. (2010). A field study of user versus provider perceptions of management accounting system services, International Journal of Accounting and Information Management, 18(3), 252-285.
DOI
|
9 |
Amara, T. and Benelifa, S. (2017). The impact of external and internal factors on the management accounting practices, International Journal of Finance and Accounting, 6(2), 46-58.
|
10 |
Alles, M., Datar, S. M. and Lambert, R. A. (1995). Moral hazard and management control in just-in-time setting, Journal of accounting Research (Supplement), 177-204.
|
11 |
An, K. S. (2010). A Study on the Effects of Managerial Environment and Entrepreneurship on Business Management Performances, Master Thesis, Graduate School of Hansung University, Seoul, Korea.
|
12 |
Bouwens, J. and Abernethy, M. A. (2000). The consequences of customization on management accounting system design, Accounting, Organizations and Society, 25(3), 221-241.
DOI
|
13 |
Chandler, A. D. Jr. (1962). Strategy and Structure : Chapters in the History of the American Industrial Enterprise, Doubleday, New York.
|
14 |
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28 (2-3), 127-168.
DOI
|
15 |
Choe, J. M. (2001). The Effects of Management Accounting Informations through the Organizational Learning on the Performance of a Firm, Journal of Business Research, 16(3), 25-52.
|
16 |
Gordon, L. A. and Miller, D. (1976). A Contingency Framework for The Design of Accounting Information System, Accounting, Organizations and Society, 1(1), 59-69.
DOI
|
17 |
Mia, L. and Clarke, B. (1999). Market competition, management accounting systems and business unit Performance, Management Accounting Research, 1999, 10, 137-158.
|
18 |
Chenhall, R. H. and Moers, F. (2015). The Role of Innovation in the Evolution of Management Accounting and Its Integration into Management Control. Accounting, Organizations and Society, 47, 1-13. https://doi.org/10.1016/j.aos.2015.10.002
DOI
|
19 |
Jo, K. J. and An, H. B. (2020). The Effect of the Type of Organizational Culture, Group Efficacy and the Characteristics of Management Accounting Information on the Managerial Performance:Based the Role of Organizational Learning, Tax Accounting Research, 64, 99-123.
|
20 |
Kim, S. K., Lee, D. S. and Lee, K. S. (2016), Current Knowledge and Avenues for Future Research of Management Accounting in Korean Small and Medium-Sized Enterprises, Korea Accounting Information Association, 155-181.
|
21 |
Ngo, Q. H. (2021). The impact of prospecting strategy on small business performance in Vietnam: the role of broad-scope management accounting system, STRATEGIC MANAGEMENT, 26(2), 54-63.
DOI
|
22 |
Lee, J. K. (2003). The Impacts of Environmental Uncertainty, Competitive Strategy and Management Control System on Performance, Master Thesis, Graduate School of Sogang University, Seoul, Korea.
|
23 |
Kim, K. (2003). Effects of Organizational Structure, Characteristics of Accounting Information, and Management Control System on Performance, Ph.D. Thesis, Sogang University, Seoul, Korea.
|
24 |
Lee, C. D., Song, H. K. and Kim, S. K. (2006). A Study on the Management accounting system in manufacturing departments: using a departmental interdependencies and organization structures-, Proceedings of the Spring Conference on The Korean Academic Association of Business Administration, 263-286.
|
25 |
Ryu, B. G. (2016). The Multi-level Analysis on the Causal Relationship among Organizational Structure, Organizational Culture, and Organizational Effectiveness, Korean Review of Organizational Studies, 13(1), 33-62.
DOI
|
26 |
Shahzadi, S., Khan, R, Toor, M. and Haq, A. (2018). Impact of external and internal factors on management accounting practices: a study of Pakistan, Asian Journal of Accounting Research, 3(2), 2443-4175.
|
27 |
Von Neumann, J., and Morgenstern, O. (1947). Theory of games and economic behavior (2nd rev. ed.), Princeton University Press.
|
28 |
Walker, K. B., Fleischman, G. and Johnson, E. (2012). Measuring management accounting service quality, Management Accounting Quarterly Spring, 13(3), 15-29.
|
29 |
Song, S. G. (1998). A Study on Outsourcing Decisions for Information Systems and Management Accounting Systems, Tax Accounting Research, 5, 337-696.
|
30 |
Chenhall, R. H. and Morris, D. (1986). The Impact of Structure, Environment, and Interdependence on the perceived Usefulness of Management Accounting Systems, The Accounting Review, 61(1), 16-35.
|
31 |
Davila, A., Foster, G. and Oyon, D. (2009). Accounting and control, entrepreneurship and innovation: venturing into new research opportunities, European Accounting Review, 18(2), 281-311.
DOI
|
32 |
Ghasemi, R., Mohamad, N. A., Karami, M., Bajuri, N. H. and Asggharizade, E. (2016). The mediating effect of management accounting system on the relationship between competition and managerial performance, International Journal of Acounting and Information Management, 24(3), 272-295.
DOI
|
33 |
Guo, X. R. and Park, K. W. (2017). The Effects of the Fit between the Environment and Management Control Systems on Performance -Focused on Chinese Firms-, Korea International Accounting Review, 74, 1-23.
DOI
|
34 |
Zimmerman, J. L. (2001). Conjectures regarding empirical managerial accounting research, Journal of Accounting and Economics, 32(1-3), 411-427.
DOI
|