Towards an integrated contingency framework for MAS sophistication

Tillema, Sandra

doi:10.1016/j.mar.2004.12.001

Cited by 97 publications

(31 citation statements)

References 28 publications

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“…303-5;Chenhall and Langfield-Smith, 1998, pp. 12-13;and Tillema, 2005). Summarising, a comparison of the corporations A and B shows that the size of an organization, too, probably plays a role in the development and use of more complex and stringent methods of budgeting and performance measurement (research question 1b).…”

Section: Discussionmentioning

confidence: 99%

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Financial Management of Housing Corporations in a Changing Environment: Economic and Social Rationality?

Bogt

2006

Financial Acc & Man

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Section: Discussionmentioning

confidence: 99%

“…In practice, such factors may have reinforced the degree of complexity with which the corporations A and B were confronted, i.e. a relatively high and low degree respectively, and the need they felt to introduce more sophisticated financial management instruments (see also Tillema, 2005).…”

Section: Discussionmentioning

confidence: 99%

Financial Management of Housing Corporations in a Changing Environment: Economic and Social Rationality?

Bogt

2006

Financial Acc & Man

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“…Bon nombre des chercheurs qui se sont intéressés aux systèmes d'information comptables ont utilisé le critère du degré de complexité pour les caractériser (Abdel-Kader et Luther, 2008;Al-Omiri et Drury, 2007;Tillema, 2005;Germain, 2004).…”

Section: Une Définition De La Complexité Du Système D'information Comunclassified

“…La complexité du système d'information comptable rend compte de sa capacité à apporter un large spectre d'informations pertinentes pour contrôler, planifier et prendre des décisions afin de créer de la valeur pour l'entreprise (Tillema, 2005;Abdel-Kader et Luther, 2008). Pour opérationnaliser cette variable expliquée, les trois études ont évalué la diversité, le niveau de détail, la fréquence et le délai de production des données comptables.…”

Section: Opérationnalisation Des Variablesunclassified

Les déterminants de la complexité des systèmes d’information comptables des dirigeants de PME : contingences culturelles et endogénéité

Bonache

Chapellier

Hamadi

et al. 2018

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Le premier objectif est d’étudier le lien entre les dimensions de la culture nationale et la complexité des systèmes d’information comptables (SIC) des dirigeants de PME. Le second est de contribuer au débat sur la présence potentielle de biais d’endogénéité dans les précédentes études réalisées sur le thème. Une régression multiple et un test d’Hausman ont été mobilisés en utilisant les réponses de 276 dirigeants de PME françaises, tunisiennes et syriennes. Les quatre dimensions de la culture proposées par Hofstede sont des déterminants significatifs de la complexité des SIC. Le test d’Hausman révèle que l’existence d’endogénéité est peu plausible.

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“…Ittner and Larcker 2001;Chenhall 2003;Sanders and Tuschke 2007). Moreover, enhanced performance outcomes depend on how different types of performance measurement systems best fit with contextual and organizational factors (Tillema 2005;Chenhall 2006;Elgharbawy and Abdel-Kader 2013). Consistently, there is no universal accounting system that is applicable to all organizations (Emmanuel et al 1990).…”

Section: A Contingency-based Framework For the Effectiveness Of Valuementioning

confidence: 99%

Value-based management as a tailor-made management practice? A literature review

Blume

2015

J Manag Gov

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Value-based management is largely discussed as fundamental tool to manage organizations successfully. However, it is often criticized for its alleged incentive to maximize short-term profits. Thus, it is the aim of this study to shed more light on the role of value-based management for organizational success and discuss which firms seemingly benefit from the adoption of value-based management systems. Since adoption rates vary among firms, the implementation and its effect on organizational performance may be a matter of systematic circumstances. In particular, the extent of agency conflicts and arrangements to alleviate those conflicts designate where value-based management potentially serves as an effective monitoring instrument. Additionally, a more reactive strategic orientation and low growth opportunities imply a need for more efficient capital management as one lever to increase organizational performance. These conditions are accompanied by managerial characteristics and industry pressure that determine the use of valuebased management systems, and do not undermine its incentive for efficient capital management. Hence, value-based management seems to be tailor-made for these specific circumstances.

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Towards an integrated contingency framework for MAS sophistication

Cited by 97 publications

References 28 publications

Financial Management of Housing Corporations in a Changing Environment: Economic and Social Rationality?

Financial Management of Housing Corporations in a Changing Environment: Economic and Social Rationality?

Les déterminants de la complexité des systèmes d’information comptables des dirigeants de PME : contingences culturelles et endogénéité

Value-based management as a tailor-made management practice? A literature review

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