Theoretical Foundations

Theory of the firm: Managerial behavior, agency costs and ownership structure

1976 • 62,465 citations

The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields

1983 • 30,238 citations

Institutionalized Organizations: Formal Structure as Myth and Ceremony

1977 • 25,202 citations

Competitive Strategy: Techniques for Analyzing Industries and Competitors

1980 • 16,830 citations

Harvard business review

1993 • 13,965 citations

Central Problems in Social Theory

1979 • 7,575 citations

Agency Theory: An Assessment and Review

1989 • 4,968 citations

Die Betriebswirtschaft

1953 • 4,590 citations

Organization and Environment: Managing Differentiation and Integration.

1968 • 4,467 citations

The Management of Innovation

1994 • 4,022 citations

Relevance Lost: The Rise and Fall of Management Accounting

1987 • 3,360 citations

Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower

1997 • 3,127 citations

The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment

2000 • 2,691 citations

The International Encyclopedia of the Social Sciences

1969 • 2,108 citations

Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal

1994 • 2,014 citations

Management control systems as a package—Opportunities, challenges and research directions

2008 • 1,543 citations

Conceptualizing management accounting change: an institutional framework

2000 • 1,500 citations

Strategy Maps: Converting Intangible Assets into Tangible Outcomes

2004 • 1,391 citations

The contingency theory of management accounting: Achievement and prognosis

1980 • 1,037 citations

AGENCY- AND INSTITUTIONAL-THEORY EXPLANATIONS: THE CASE OF RETAIL SALES COMPENSATION.

1988 • 805 citations

From Smoke and Mirrors to Walking the Talk: Decoupling in the Contemporary World

2012 • 723 citations

Reflections on a contingent view of accounting

1997 • 518 citations

The balanced scorecard: translating strategy into action

1997 • 518 citations

Performance Drivers: A Practical Guide to Using the Balanced Scorecard

2000 • 515 citations

Understanding management accounting practices: A personal journey

2005 • 455 citations

Forms of contingency fit in management accounting research—a critical review

2003 • 407 citations

The introduction of International Accounting Standards in Europe: Implications for international convergence

2005 • 365 citations

Implementing IFRS from the perspective of EU publicly traded companies

2006 • 360 citations

National Adoption of International Accounting Standards: An Institutional Perspective

2010 • 299 citations

Strategic, structural contingency and institutional explanations in the adoption of innovative manufacturing practices

2004 • 281 citations

Management accounting and integrated information systems: A literature review

2007 • 278 citations

Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory

2013 • 270 citations

Studies in the Economics of Overhead Costs.

1924 • 255 citations

FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM

2003 • 239 citations

Contingency Fit, Institutional Fit, and Firm Performance: A Metafit Approach to Organization–Environment Relationships

2011 • 230 citations

Coordination and Control in a Government Agency: Contingency and Institutional Theory Perspectives on GAO Audits

1994 • 208 citations

From conformance to performance: The corporate responsibilities continuum

2005 • 191 citations

Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault

2006 • 186 citations

Corporate social and environmental responsibility in web-based reports: Currency in the banking sector?

2005 • 180 citations

Accounting and Management Information Systems

2013 • 168 citations

Management accounting

1989 • 164 citations

On the convergence of management accounting and financial accounting – the role of information technology in accounting change

2013 • 152 citations

Evaluating the statistical significance of de facto accounting harmonization: a study of European global players

2000 • 144 citations

Management Control Systems

2019 • 138 citations

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

2011 • 137 citations

Managing It All By numbers: A Review of Johnson & Kaplan's ‘Relevance Lost’

1990 • 131 citations

International accounting

2024 • 124 citations

The appropriateness of statistical methods for testing contingency hypotheses in management accounting research

2007 • 117 citations

On Strategy and Management Control: The Importance of Classifying the Strategy of the Business

2000 • 114 citations

Agency Theory and Management Accounting

2006 • 112 citations

The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act

2004 • 111 citations

ERP in action — Challenges and benefits for management control in SME context

2012 • 104 citations

The dynamics of a regulatory space realignment: Strategic responses in a local context

2013 • 103 citations

Measurement of formal harmonization progress:

2002 • 86 citations

Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective

2005 • 80 citations

Making Scorecards Actionable: Balancing Strategy and Control

2003 • 80 citations

International Framework

2013 • 76 citations

External financial reporting and management information: a survey of U.K. management accountants

1996 • 75 citations

Management Control of the Complex Organization: Relationships between Management Accounting and Information Technology

2006 • 71 citations

Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania

2012 • 61 citations

Soft Adoption and Reporting Incentives: A Study of the Impact of IFRS on Financial Statements in Sweden

2011 • 59 citations

Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany

2012 • 59 citations

Strategy, structure, planning and control systems and performance evaluation—Rumenco Ltd

1991 • 54 citations

Management Accounting Theory and Practice in German-Speaking Countries

2006 • 52 citations

Understanding Competitive Advantage: The Importance of Strategic Congruence and Integrated Control

2004 • 43 citations

Out of control? Strategy in the NFP sector: the implications for management control

2013 • 42 citations

Does financial accounting dominate management accounting—a research note

1992 • 39 citations

EVIDENCE ON THE FINANCIAL ACCOUNTING MENTALITY DEBATE: A RESEARCH NOTE

1997 • 36 citations

The Contribution of the Harvard Business School to Management Control, 1908–1980

2008 • 29 citations

Discussion of Marking‐to‐Market: Panacea or Pandora's Box?

2008 • 27 citations

Battles in the costing war: UK debates, 1950–75

2003 • 27 citations

Internal Control: A Study of Concept and Themes

2012 • 21 citations

Systems for material harmonization measurement within the changing global accounting environment: a review

2010 • 13 citations

An empirical study of accountability: delegation of responsibility and external disclosure in some Swedish companies

1999 • 10 citations

Strategy, Control and Competitive Advantage

2013 • 8 citations

Funding, Strategies and Management Control Systems: Empirical Evidence from Two Chamber Orchestras

2013 • 2 citations