References
- Abernethy M. A., Brownell P. Management control systems in research and development organizations: The role of accounting, behavior and personal controls. Accounting, Organizations and Society. 1997; 22(3/4): 233–248.
- Abouzeedan A., Busler M. Information Technology (IT) and small and medium-sized enterprises (SMEs) management: The concept of ‘Firm Impact Sphere’.Global Business Review. 2006; 7(2): 243–257.
- Abouzeedan A., Busler M. Internetization management: The way to run the strategic alliances in the e-globalization age. Global Business Review. 2007; 8(2): 303–321.
- Adler N. Managing Complex Product Development: Three Approaches. EFI, Stockholm School of Economics: Doctoral dissertation Stockholm, 1999
- Ambrosini V., Bowman C. What are dynamic capabilities and are they a useful construct in strategic management?. International Journal of Management Reviews. 2009; 11(1): 29–49.
- Argyris C., Schön D. A. Organisational learning II: Theory, method, and practice. Addison-Wesley Publishing: Reading MA., 1996
- Baines A., Langfield-Smith K. Antecedents to management accounting change: A structural equation approach. Accounting. Organizations and Society. 2003; 28(7–8): 675–698.
- Barney J.B. Gaining and sustaining competitive advantage. Addison-Wesley Publishing: Reading MA, 1997
- Bhimani A., Roberts H. Management accounting and knowledge management: In search of intelligibility. Editorial/Management Accounting Research. 2004; 15(1): 1–4.
- Bisbe J., Malagueño R. The choice of interactive control systems under different innovation management modes. European Accounting Review. 2009; 18(2): 371–405.
- Bisbe J., Otley D. The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society. 2004; 29(8): 709–737.
- Bontis N., Dragonetti N. C., Jacobsen K., Roos G. The knowledge toolbox: A review of the tools available to measure and manage intangible resources. European Management Journal. 1999; 17(4): 391–402.
- Broadbent J., Laughlin R. Performance management systems: A conceptual model. Management Accounting Research. 2009; 20(4): 283–295.
- Cardinal L. Technological innovation in the pharmaceutical industry: The use of organizational control in managing research and development. Organizational Science. 2001; 12(1): 19–36.
- Chapman C. S. Accountants in organisational net-works. Accounting, Organizations and Society. 1998; 23(8): 737–766.
- Chatman J. A., Jehn K. A. Assessing the relationship between industry characteristics and organizational culture: How different can you be?. Academy of Management Journal. 1994; 37(3): 522–553.
- Chenhall R. H. Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society. 2003; 28(2–3): 127–168.
- Chenhall R. H. Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society. 2005; 30(5): 395–422.
- Csikszentmihalyi, M. (1996). Creativity: Flow and the psychology of discovery and invention. New York: Harper Collins.
- Cyert R. M., March J. G. A behavioral theory of the firm. Blackwell Business: Cambridge MA, 1963
- Davila T. The promise of management control systems for innovation and strategic change. Controlling strategy: Management accounting and performance measurement. Chapman C. S.Oxford University Press: Oxford, 2005; 37–61.
- Davila A., Foster G. Management accounting systems’ adoption decisions: Evidence and performance implications from startup companies. The Accounting Review. 2005; 80(4): 1039–1068.
- Davila A., Foster G., Li M. Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society. 2009; 34(3–4): 322–347.
- Ditillo A. Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms. Accounting, Organizations and Society. 2004; 29(3–4): 401–421.
- Eisenhardt K. M., Martin J. A. Dynamic capabilities: What are they?. Strategic Management Journal. 2000; 21(10–11): 1105–1121.
- Ferreira A., Otley D. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research. 2009; 20(4): 263–282.
- Gavetti G., Levinthal D. Looking forward and looking backward: Cognitive and experiential search. Administrative Science Quarterly. 2000; 45(1): 113–133.
- Grant R. M. Contemporary Strategy Analysis: Concepts, Techniques, Applications 6th ed. Wiley-Blackwell: Chichester, 2007
- Hamel G. The concept of core competence. Competence-based competition. Hamel G., Heene A.John Wiley & Sons: Chichester, 1994; 11–35.
- Hamel G., Prahalad C. K. Competing for the future. Harvard Business School Press: Boston MA, 1994
- Hand, J., & Lev, B. (2003). Intangible assets: Values, measures and risks. Oxford: Oxford University Press.
- Helleloid D., Simonin B. Organisational learning and a firm's core competence. Competence-based competition. Hamel G., Heene A.John Wiley & Sons: Chichester, 1994; 213–241.
- Henri J-F. Organizational culture and performance measurement systems. Accounting, Organizations and Society. 2006a; 31(1): 77–103.
- Henri J.-F. Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society. 2006b; 31(6): 529–558.
- Heidmann M. The role of management accounting systems in strategic sensemaking. Deutscher Universitäts-Verlag: Wiesbaden, 2008
- Hofstede G. Culture's consequences: International differences in work-related values. Sage Publications: Beverly Hills CA, 1984
- Huber G. P. Organizational learning: The contributing processes and the literatures. Organization Science. 1991; 2(1): 88–115.
- Høgh-Krohn N. E., Knivsflå K. H. Accounting for intangible assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a solution. The International Journal of Accounting. 2000; 35(2): 243–265.
- Itami H., Roehl T. Mobilizing invisible assets. Harvard Business School Press: Cambridge MA, 1987
- Kim D. H. The link between individual and organizational learning. Sloan Management Review. 1993; 35(1): 37–50.
- Kogut B., Kulatilaka N. Capabilities as real options. Organization Science. 2001; 12(6): 744–758.
- Kolb A. D. Experiential Learning: Experience as the Source of Learning and Development. Prentice-Hall: New Jersey, 1984
- Langfield-Smith K. Management control systems and strategy: A critical review. Accounting. Organizations and Society. 1997; 22(2): 207–232.
- Leonard-Barton D. Wellsprings of knowledge. Harvard Business School Press: Boston MA, 1995
- Lev B. A rejoinder to Douglas Skinner's ‘Accounting for intangibles: A critical review of policy recommendations. Accounting and Business Research. 2008; 38(3): 209–213.
- Levitt B., March J. G. Organisational learning. Annual Review of Sociology. 1988; 14: 319–340.
- Malina M. A., Selto F. H. Choice and change of measures in performance measurement models. Management Accounting Research. 2004; 15(4): 441–469.
- Malmi T., Brown D. A. Management control systems as a package: Opportunities, challenges and research directions. Management Accounting Research. 2008; 19(4): 287–300.
- March, J. G. (1994). Three lectures on efficiency and adaptiveness in organizations. (Res. Rep. No. 32). Helsinki: Swedish School of Economics and Business Administration.
- March J. G., Olsen J. P. The uncertainty of the past: Organizational learning under ambiguity. European Journal of Political Research. 1975; 3: 147–171.
- March J. G., Simon H. A. Organizations. John Wiley & Sons: New York, 1958
- Marshall A. Principles of Economics. William Hodge: London, 1969
- Miles B. M., Huberman A. M. Qualitative data analysis 2nd ed. Sage Publications: Thousand Oaks, 1994
- Morecroft, J., Sanchez, R., & Heene, A. (2002). Systems perspectives on resources, capabilities, and management processes. Amsterdam: Pergamon-Elsevier.
- Mouritsen J. Driving growth: Economic value added versus intellectual capital. Management Accounting Research. 1998; 9(4): 461–482.
- Nevis E. C., Di Bella A. J., Gould J. M. Understanding organizations as learning systems. MIT Sloan Management Review. 1995; 36(2): 73–85.
- Nixon W. A. J., Burns J. Management control in the 21st century. Management Accounting Research. 2005; 16(3): 260–268.
- Nonaka I. The knowledge-creating company. Harvard Business Review. 1991; 69(6): 96–104.
- Nørreklit H. The balance on the Balanced Scorecard: A critical analysis of some of its assumptions. Management Accounting Research. 2000; 11(1): 65–88.
- Otley D. Performance management: A framework for management control systems research. Management Accounting Research. 1999; 10(4): 363–382.
- Ouchi W. G. A conceptual framework for the design of organizational control mechanisms. Management Science. 1979; 25(9): 833–848.
- Penrose E. T. The theory of the growth of the firm. Basil Blackwell: Oxford, 1959
- Prahalad C. K., Hamel G. The core competence of the corporation. Harvard Business Review. 1990; 68(3): 79–91.
- Revellino S., Mouritsen J. The multiplicity of controls and the making of innovation. European Accounting Review. 2009; 18(2): 341–369.
- Riahi-Belkaoui A. Accounting theory 5th ed. Cengage Learning EMEA: Hampshire, 2004
- Roberts H. Management accounting and the knowledge production process. Management Accounting in the Digital Economy. Bhimani A.Oxford University Press: Oxford, 2003; 260–283.
- Roos G., Roos J. Measuring your company's intellectual performance. Long Range Planning. 1997; 30(3): 413–426.
- Sanchez, R., & Heene, A. (1997). Strategic learning and knowledge management. The Strategic Management Series. Chichester: John Wiley & Sons.
- Schein E. Organizational culture and leadership 2nd ed. Jossey-Bass Publishers: San Francisco, 1992
- Scapens R. W., Jazayeri M. ERP systems and management accounting change: Opportunities or impacts? A research note. European Accounting Review. 2003; 12(1): 201–233.
- Schiller S. The effects of Chinese learning on the efficiency of organizational strategies: An analysis. International Journal of Management. 2001; 18(3): 369–377.
- Simons R. The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society. 1990; 15(1–2): 127–143.
- Simons R. Strategic orientation and top management attention to control systems. Strategic Management Journal. 1991; 12(1): 49–62.
- Simons R. Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business School Press: Boston MA, 1995
- Simons R. Performance measurement and control systems for implementing strategies. Prentice Hall: New Jersey, 2000
- Teece D. J. Explicating dynamic capabilities: The nature and microfoundations of (sustainable) enterprise performance. Strategic Management Journal. 2007; 28(13): 1319–1350.
- Teece D. J. Dynamic capabilities and strategic management: Organizing for innovation and growth. Oxford University Press: Oxford, 2009
- Thomson J. D. Organizations in action. McGraw Hill: New York, 1967
- Trompenaars F., Hampden-Turner C. Riding the waves of culture: Understanding cultural diversity in business 2nd ed. Nicholas Brealey Publishing: London, 1997
- Tuomela T. S. The interplay of different levers of control: A case study of introducing a new performance measurement system. Management Accounting Research. 2005; 16(3): 293–320.
- Upton, W. S., Jr. (2003). Challenges from the new economy for business and financial reporting. InJ.Hand, & B.Lev, Intangible assets: Values, measures and risks. (pp. 487–510.). Oxford: Oxford University Press.
- Wernerfelt B. A resource based view of the firm. Strategic Management Journal. 1984; 5(2): 171–180.
- Widener S. K. An empirical analysis of the levers of control framework. Accounting. Organizations and Society. 2007; 32(7–8): 757–788.
- Winter S. G. Understanding dynamic capabilities. Strategic Management Journal. 2003; 24(10): 991–995.
- Witcher B. J., Chau V. S. Balanced scorecard and Hoshin Kanri: Dynamic capabilities for managing strategic fit. Management Decision. 2007; 45(3): 518–538.
- Zollo M., Winter S. G. Deliberate learning and the evolution of dynamic capabilities. Organization Science. 2000; 13(3): 339–351.