Management control systems and perfomance in small and medium family firms

Bibliographic References

• Abdel, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2---27.
• Adler, P. S., & Chen, C. X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting Organization Society, 36(1), 63---85.
• Adler, R., Everett, A. M., & Waldron, M. (2000). Advanced management accounting techniques in manufacturing: Utilization, benefits, and barriers to implementation. Accounting Forum, 24(2), 131---150.
• AECA. (1988). La competitividad de la empresa: concepto, características y factores determinantes. Principios de Organización de Empresas, Documento n◦ 4, Asociación Española de Contabilidad y Administración de Empresas.
• Ansari, S., & Bell, J. (1991). Symbolism, collectivism and rationality in organizational control. Accounting, Auditing and Accountability Journal, 4(2), 4---27.
• Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99---120.
• Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709---737.
• Bright, J., Davies, R. E., Downes, C. A., & Sweeting, R. C. (1992). The deployment of costing techniques and practices: A UK study. Management Accounting Research, 3(3), 201---211.
• Camisón, C. (1997). La competitividad de la pyme industrial española: estrategia y competencias distintivas. Madrid: Ed. Civitas.
• Chapman, C. S. (1997). Reflections on a contingent view of accounting. Accounting Organizations Society, 22(2), 189---205.
• Cheng, Y. T., & Van de Ven, A. H. (1996). Learning the innovation journey: Order out of chaos? Organization Science, 7(6), 593---614.
• Chenhall, R. H. (2003). Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2---3), 127---168.
• Chenhall, R. H., & Langfield-Smith, K. (1998a). Adoption and benefits of management accounting practices: An Australian study. Management Accounting Research, 9(1), 1---19.
• Chenhall, R. H., & Langfield-Smith, K. (1998b). The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society, 23(3), 243---264.
• Choe, J.-M. (1996). The relationships among performance of accounting information systems, influence factors, and evolution level of information systems. Journal of Management Information Systems, 12(4), 215---239.
• Christmann, P. (2000). Effects of ‘Best Practices’ of Environmental Management of Cost Advantage: The Role of Complementary Assets. Academy of Management Journal, 43, 663---680.
• Chua, J., Chrisman, J., & Sharma, P. (1999). Defining the family business by behavior. Entrepreneurship: Theory & Practice, 23(4), 19---39.
• Chua, J. H., Chrisman, J. J., & Steier, L. P. (2003). Extending the theoretical horizons of family business research. Entrepreneurship: Theory & Practice, 27(4), 331---338.
• Cosenz, F., & Noto, L. (2015). Combining system dynamics modelling and management control systems to support strategic learning processes in SMEs: A dynamic performance management approach. Journal of Management Control, 26(2---3), 225---248.
• CREM. (2015). Contabilidad regional de la Región de Murcia. Centro Regional de Estadística de Murcia.
• Dávila, A. (2000). An empirical study on the drivers of management control systems design in new product development. Accounting, Organizations and Society, 25(4), 383---410.
• Dávila, A., & Foster, G. (2005). Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. Accounting Review, 80(4), 1039---1068.
• DIRCE. (2010). Directorio Central de Empresas. Instituto Nacional de Estadística.
• Duhan, S. (2007). A capabilities based toolkit for strategic information systems planning in SMEs. International Journal of information Management, 27, 352---367.
• Duréndez, A., García Pérez de Lema, D., & Madrid Guijarro, A. (2007). Advantages of professionally managed family firms in Spain. In V. Gupta, N. Levenburg, L. Moore, J. Motwani, & T. Schwarz (Eds.), Culturally-sensitive models of family business in Latin Europe: A compendium using the globe paradigm. Hyderabad, India: ICFAI University Press.
• Esparza, J. L., García-Perez-de-Lema, D., & Duréndez, A. (2009). Gestión estratégica y competitiva de las empresas familiares turisticas mexicanas: Un estudio empírico. Revista Escuela de Administración de Negocios, 66, 5---29.
• Fernandez N., & Bringmann E. (2009). El impacto de la cultura organizacional y del liderazgo en las empresas familiares. Conocimiento, innovacioń y emprendedores: Camino al futuro. De: http://dialnet.unirioja.es/servlet/articulo?codigo=2234313, 9 de octubre de 2009.
• Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives. Accounting, Organizations and Society, 8(2---3), 153---169.
• García-Pérez-de-Lema, D., Marin, S., & Martínez, F. J. (2006). La contabilidad de costos y rentabilidad en la Pyme. Contaduría y Administración, (218), 39---59.
• García-Ramos, R., & García-Olalla, M. (2011). Board characteristics and firm performance in public founderand nonfounder-led family businesses. Journal of Family Business Strategy, 2(4), 220---231.
• Garengo, P., & Bititci, U. (2007). Towards a contingency approach to performance measurement: an empirical study in Scottish SMEs. International Journal of Operations & Production Management, 27(8), 802---825.
• Gómez Conde, J., López-Valeiras Sampedro, E., Ripoll Feliu, V., & González Sánchez, M. B. (2013). Management control systems and ISO certification as resources to enhance internationalization and their effect on organizational performance. Agribusiness, 29(3), 392---405.
• Gomez-Mejia, L., Cruz, C., Berrone, P., & De Castro, J. (2011). The bind that ties: Socioemotional wealth preservation in family firms. The Academy of Management Annals, 5(1), 653---707.
• Helsen, Z., Lybaert, N., Steijvers, T., Orens, R., & Dekker, J. (2016). Management control systems in family firms: A review of the literature and directions for the future. Journal of Economics Surveys, 1---26. http://dx.doi.org/10.1111/joes.12154
• Herath, S. K., Herath, A., & Abdul Azeez, A. (2006). Family firms and corporate culture: A case study from a Less Developed Country (LDC). International Journal of Management and Enterprise Development, 3(3), 227---243.
• Hopper, T., Tsamenyi, M., Uddin, S., & Wickramasinghe, D. (2009). Management accounting in less developed countries: What is known and needs knowing. Accounting, Auditing & Accountability Journal, 22(3), 469---514.
• Hoque, Z., & James, W. (2000). Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research, 12(1), 1---17.
• Jayaram, J., Dixit, M., & Motwani, J. (2014). Supply chain management capability of small and medium sized family businesses in India: A multiple case study approach. International Journal of Production Economics, 147, 472---485.
• Jorissen, A., Laveren, E., Martens, R., & Reheul, A. (2005). Real versus sample-based differences in comparative family business research. Family Business Review, 18(3), 229---246.
• Kaplan, R. S., & Norton, D. P. (1993). Evaluación de resultados: algo más que números. Harvard-Deusto Business Review, 55, 18---25.
• Kotey, B. (2005). Goals, management practices and performance of family SMEs. International Journal of Entrepreneurial Behaviour & Research, 11(1), 3---24.
• Laitinen, E. K. (2008). Value drivers in Finnish family owned firms: Profitability, growth and risk. International Journal Accounting and Finance, 1(1), 1---41.
• Laitinen, E. K. (2014). Influence of cost accounting change on performance of manufacturing firms. Advances in Accounting, 30(1), 230---240.
• Lubatkin, M. H., Schulze, W. S., Ling, Y., & Dino, R. N. (2005). The effects of parental altruism on the governance of familymanaged firms. Journal of Organizational Behaviour, 26(3), 313---330.
• Lumpkin, G. T., & Brigham, K. H. (2011). Long term orientation and intertemporal choice in family firms. Entrepreneurship Theory & Practice, 35(6), 1149---1169.
• McGrath, R. G. (2001). Exploratory learning, innovative capacity and managerial oversight. Academy of Management Journal, 44(1), 118---131.
• Nwachukwv, S., Vitell, S., Gilbert, F., & Barnes, J. (1997). Ethics and social responsibility in marketing: An examination of the ethics evaluation of advertising strategies. Journal of Business Research, 39(2), 107---118.
• Perren, L., Berry, A., & Partridge, M. (1999). The evolution of management information, control and decision-making processes in small, growth orientated, service sector businesses. Small Business and Enterprise Development, 5(4), 351---362.
• O’Regan, N., & Sims, M. (2008). Identifying high technology small firms: A sectoral analysis. Technovation, 28(7), 408---423.
• Otley, D. T. (1980). Contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413---428.
• Podsakoff, P. M., & Organ, D. W. (1986). Self-Reports in Organizational Research: Problems and Prospects. Journal of Management, 12(4), 531---544.
• Schulze, W., Lubatkin, M., Dino, R., & Buchholtz, A. (2001). Agency relationships in family firms: Theory and evidence. Organization Science, 12(2), 99---116.
• Schulze, W. S., Lubatkin, M. H., & Dino, R. N. (2002). Altruism, agency, and the competitiveness of family firms. Managerial and Decision Economics, 23(4---5), 247---259.
• Senftlechner, D., Martin, R. W., & Hiebl, M. R. W. (2015). Management accounting and management control in family businesses: past accomplishments and future opportunities. Journal of Accounting & Organizational Change, 11(4), 573---606.
• Sharma, P., Chrisman, J. J., & Chua, J. H. (1997). Strategic management of the family business: Past research and future challenges. Family Business Review, 10(1), 1---35.
• Simons, R. (1995). Control in an age of empowerment. Harvard Business Review, 73(2), 80---88.
• Songini, L., & Gnan, L. (2015). Family Involvement and Agency Cost Control Mechanisms in Family Small and medium-Sized Enterprises. Journal of Small Business Management, 53(3), 748---779.
• Tiessen, P., & Waterhouse, J. H. (1983). Towards a descriptive theory of management accounting. Accounting, Organizations and Society, 8(2---3), 251---267.
• Uddin, S. (2009). Rationalities, domination and accounting control: A case study from a traditional society. Critical Perspectives on Accounting, 20(6), 782---794.
• Van Gils, A. (2005). Management and governance in Dutch SMEs. European Management Journal, 23(5), 583---589.
• Westhead, P., & Cowling, M. (1998). Family firm research: The need for a methodological rethink. Entrepreneurship: Theory and Practice, 23(1), 31---57.
• Zahra, S. A., Hayton, J. C., & Salvato, C. (2004). Entrepreneurship in family vs. non-family firms: A resource-based analysis of the effect of organizational culture. Entrepreneurship Theory and Practice, 28(4), 363---381.