Determinants of contract terms for professional services

Application of the controllability principle and managerial performance: The role of role perceptions

“…We excluded 16 of the responses because they were incomplete. The remaining 440 usable responses constitute a response rate of 12.6%, which is comparable to other recent management accounting surveys (Homburg and Stebel, 2009;Widener, 2006). We tested for non-response bias according to Armstrong and Overton (1977).…”

Organisational Life Cycle Stages and Management Control Systems in Service Organisations

“…According to Eisenhardt (1985), the 'task', which refers to selling task in retail services, is found to be a principal determinant of whether commissions (a form of results control) or salaries (a form of action control) are used. Similarly, Homburg and Stebel (2009) found that when services is characterized with verifiable service provider behavior, action control is more likely, while in the condition where output of the services is verifiable, results control will dominate.…”

“…Therefore, it is a challenge to management accountant to supply relevant, accurate and timely information adaptable to varying management needs across life cycle stages. This is especially a tough task for management accountant working in service organizations as unique characteristics possessed by services makes service organizations 'just-in-time' organizations with short-term inter-organizational relationships between them and their clients (Homburg and Stebel, 2009) These characteristics cause difficult problems for service managers to schedule operations, control quality, measure performance and trace and control costs Brignall, 1997).…”

CSR and technology companies: A study on its implementation, integration and effects on the competitiveness of companies

“…In the case of surveys using web tools including a link to access the survey, the response rate is around 30% (Arevalo, Aravind, Ayuso & Roca, 2013) although there are empirical studies with a rate of valid response between 10% and 20% (Ramos, Manzanares & Gomez, 2014;Chow & Chen, 2012;Homburg & Stebel, 2009).…”

“…En el caso de encuestas usando herramientas web que incluye un link de acceso al cuestionario, la tasa de respuesta se encuentra en torno al 30% (Arevalo, Aravind, Ayuso & Roca, 2013) aunque hay estudios empíricos con una tasa de respuesta válida entre el 10% y el 20% (Ramos, Manzanares & Gómez, 2014;Chow & Chen, 2012;Homburg & Stebel, 2009). …”