Matches in SemOpenAlex for { <https://semopenalex.org/work/W2274489999> ?p ?o ?g. }
- W2274489999 abstract "This paper tests Spekle’s (2001, 2003) transaction cost economics based approach to management control system choices in the hierarchal organisational context. To examine this particular context, we have chosen the setting of head office control of wholly owned foreign subsidiaries. The two testable implications which we provide evidence on are (1) that there are a number of distinct management control systems (archetypes) and (2) the choice of management control system is driven by the activity traits of a firm. A series of interviews based on five firms and our survey evidence based on 167 firms, confirms the existence of different management control system archetypes, but we only find limited support for the association between management control system choices and activity traits as predicted by transaction cost economics. Our results are robust based on further testing conducted. The results in this paper are informative concerning the relevance of transaction cost economics theory in management accounting research and provide a platform for future research." @default.
- W2274489999 created "2016-06-24" @default.
- W2274489999 creator A5020973600 @default.
- W2274489999 creator A5038833973 @default.
- W2274489999 creator A5071345840 @default.
- W2274489999 date "2013-01-01" @default.
- W2274489999 modified "2023-09-26" @default.
- W2274489999 title "Some Evidence on Management Control System Choices Based on a Transaction Cost Theory Approach" @default.
- W2274489999 cites W1484750607 @default.
- W2274489999 cites W1507004422 @default.
- W2274489999 cites W1527311855 @default.
- W2274489999 cites W1964941217 @default.
- W2274489999 cites W2008626345 @default.
- W2274489999 cites W2016706648 @default.
- W2274489999 cites W2041603393 @default.
- W2274489999 cites W2045047776 @default.
- W2274489999 cites W2047720246 @default.
- W2274489999 cites W2051326406 @default.
- W2274489999 cites W2056621186 @default.
- W2274489999 cites W2057687057 @default.
- W2274489999 cites W2076057132 @default.
- W2274489999 cites W2146410840 @default.
- W2274489999 cites W2152854236 @default.
- W2274489999 cites W2160420016 @default.
- W2274489999 cites W2582377764 @default.
- W2274489999 cites W2752617332 @default.
- W2274489999 cites W3016265253 @default.
- W2274489999 cites W3122794957 @default.
- W2274489999 cites W3124087878 @default.
- W2274489999 cites W3126139092 @default.
- W2274489999 doi "https://doi.org/10.2139/ssrn.2239516" @default.
- W2274489999 hasPublicationYear "2013" @default.
- W2274489999 type Work @default.
- W2274489999 sameAs 2274489999 @default.
- W2274489999 citedByCount "1" @default.
- W2274489999 countsByYear W22744899992015 @default.
- W2274489999 crossrefType "journal-article" @default.
- W2274489999 hasAuthorship W2274489999A5020973600 @default.
- W2274489999 hasAuthorship W2274489999A5038833973 @default.
- W2274489999 hasAuthorship W2274489999A5071345840 @default.
- W2274489999 hasConcept C10138342 @default.
- W2274489999 hasConcept C124952713 @default.
- W2274489999 hasConcept C126071100 @default.
- W2274489999 hasConcept C142362112 @default.
- W2274489999 hasConcept C144133560 @default.
- W2274489999 hasConcept C151730666 @default.
- W2274489999 hasConcept C158016649 @default.
- W2274489999 hasConcept C158154518 @default.
- W2274489999 hasConcept C162324750 @default.
- W2274489999 hasConcept C175444787 @default.
- W2274489999 hasConcept C17744445 @default.
- W2274489999 hasConcept C187736073 @default.
- W2274489999 hasConcept C199539241 @default.
- W2274489999 hasConcept C2775924081 @default.
- W2274489999 hasConcept C2779343474 @default.
- W2274489999 hasConcept C31845852 @default.
- W2274489999 hasConcept C40700 @default.
- W2274489999 hasConcept C41008148 @default.
- W2274489999 hasConcept C49848784 @default.
- W2274489999 hasConcept C56739046 @default.
- W2274489999 hasConcept C75949130 @default.
- W2274489999 hasConcept C77088390 @default.
- W2274489999 hasConcept C86803240 @default.
- W2274489999 hasConcept C98965940 @default.
- W2274489999 hasConceptScore W2274489999C10138342 @default.
- W2274489999 hasConceptScore W2274489999C124952713 @default.
- W2274489999 hasConceptScore W2274489999C126071100 @default.
- W2274489999 hasConceptScore W2274489999C142362112 @default.
- W2274489999 hasConceptScore W2274489999C144133560 @default.
- W2274489999 hasConceptScore W2274489999C151730666 @default.
- W2274489999 hasConceptScore W2274489999C158016649 @default.
- W2274489999 hasConceptScore W2274489999C158154518 @default.
- W2274489999 hasConceptScore W2274489999C162324750 @default.
- W2274489999 hasConceptScore W2274489999C175444787 @default.
- W2274489999 hasConceptScore W2274489999C17744445 @default.
- W2274489999 hasConceptScore W2274489999C187736073 @default.
- W2274489999 hasConceptScore W2274489999C199539241 @default.
- W2274489999 hasConceptScore W2274489999C2775924081 @default.
- W2274489999 hasConceptScore W2274489999C2779343474 @default.
- W2274489999 hasConceptScore W2274489999C31845852 @default.
- W2274489999 hasConceptScore W2274489999C40700 @default.
- W2274489999 hasConceptScore W2274489999C41008148 @default.
- W2274489999 hasConceptScore W2274489999C49848784 @default.
- W2274489999 hasConceptScore W2274489999C56739046 @default.
- W2274489999 hasConceptScore W2274489999C75949130 @default.
- W2274489999 hasConceptScore W2274489999C77088390 @default.
- W2274489999 hasConceptScore W2274489999C86803240 @default.
- W2274489999 hasConceptScore W2274489999C98965940 @default.
- W2274489999 hasLocation W22744899991 @default.
- W2274489999 hasOpenAccess W2274489999 @default.
- W2274489999 hasPrimaryLocation W22744899991 @default.
- W2274489999 hasRelatedWork W1536862861 @default.
- W2274489999 hasRelatedWork W1570418297 @default.
- W2274489999 hasRelatedWork W1570843001 @default.
- W2274489999 hasRelatedWork W1607589002 @default.
- W2274489999 hasRelatedWork W1957797060 @default.
- W2274489999 hasRelatedWork W1964839425 @default.
- W2274489999 hasRelatedWork W2005717660 @default.
- W2274489999 hasRelatedWork W2026368652 @default.
- W2274489999 hasRelatedWork W2035068918 @default.