Journal ArticleDOI
An empirical analysis of the expenditure budget in research and development
TLDR
In this paper, the perceived importance of expenditure budget control in research and development (R&D) work groups is explained empirically by organizational context and management control system (steps in the control process, social control).Abstract:
. This paper extends the prior empirical research that explains the perceived use or importance of budget control or both, with organizational context and structure in manufacturing organizations. In this paper, the perceived importance of expenditure budget control in research and development (R&D) work groups is explained empirically by organizational context (R&D work group size, source of R&D funding, and size of R&D budget) and the management control system (steps in the control process, social control). Data obtained from 76 R&D work groups in ten organizations support the five hypotheses. Generally, there is an interaction between the steps in the control process and each of the other independent variables on the perceived importance of expenditure budget control for management control of the R&D work group.
Resume. Le present article s'inscrit dans le prolongement des travaux de recherche empiriques precedents visant a expliquer l'utilisation percue du controle budgetaire ou son importance - sinon les deux - dans le contexte et la structure d'organisation des entreprises manufacturieres. Dans cet article, l'importance du controle du budget des investissements percue par les groupes de travail en recherche et developpement (R & D) s'explique concretement par le context organisationnel (la taille du groupe de travail en R & D, la source de financement des activites de R & D et l'importance des credits affectes a ces activites) et par le systeme de controle de gestion (etapes du processus de controle, controle social). Les donnees obtenues aupres de 76 groupes de travail en R & D dans dix organisations viennent confirmer les cinq hypotheses des auteurs. L'on releve, de facon generale, une interaction entre, d'une part, les etapes du processus de controle et chacune des autres variables independantes et, d'autre part, l'importance percue du controle du budget des investissements aux fins du controle de gestion du groupe de travail en R & D.read more
Citations
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An empirical study on the drivers of management control systems' design in new product development
TL;DR: Results support the relevance of the project uncertainty and product strategy to explain the design of management control systems and show that better cost and design information has a positive association with performance, but that time information hasa negative eAect.
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A Field Study of Control System “Redesign”: The Impact of Institutional Processes on Strategic Choice*
TL;DR: This article studied the role of an organization's accounting control system (ACS) as part of an interrelated control package, in which other control systems function either as substitutes or complements.
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Mapping management accounting: graphics and guidelines for theory-consistent empirical research
Joan L. Luft,Michael D. Shields +1 more
TL;DR: The authors provide a summary graphic representation (maps) of the theory-consistent evidence about the causes and effects of management accounting, as presented in 275 articles published in six leading journals.
Book
Handbook of management accounting research
TL;DR: The Handbooks of Management Accounting Research (HOMAR) as discussed by the authors is a collection of three volumes of management accounting research, including three volumes from the American Accounting Association (AAMA) notable contribution to management accounting literature.
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Management control systems in research and development organizations: The role of accounting, behavior and personnel controls
TL;DR: In this paper, the authors report the results of an empirical study examining the role of accounting and non-accounting controls in a research and development setting, finding that non-Accounting controls, especially personnel forms of control, contribute to organization effectiveness, particularly where task characteristics are not well suited to the use of accounting based controls.
References
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Journal ArticleDOI
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TL;DR: In this article, McNally describes three fundamentally different mechanisms through which organizations can seek to cope with this problem of evaluation and control, referred to as markets, bureaucracies, and clans.
Journal ArticleDOI
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Journal ArticleDOI
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Journal ArticleDOI
Budgetary Control and Organization Structure
William J. Bruns,John Waterhouse +1 more
TL;DR: In this paper, the authors explored the interaction and relationships of one source of control, organization structure, with another source of controlling, budgets, and found that budget-related behavior is contingent upon various aspects of organization structure such as centraliza.
Journal ArticleDOI
The Effect of Different Types of Competition on the Use of Management Controls
TL;DR: In this paper, the authors show that different types of competition -in this paper, price, marketing or distributive, and product competition -may have very different impacts on the use of management information and control in manufacturing organizations.
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