Abernethy, M. A., Bouwens, J., & Lent, L. (2013). The role of performance measures in the intertemporal decisions of business unit managers. Contemporary Accounting Research, 30(3), 925-961. https://doi.org/https://doi.org/10.1111 /j.1911-3846.2012.01178
Akhtar, M., & Sushil, S. (2018). Strategic performance management system in uncertain business environment: An empirical study of the Indian oil industry. Business Process Management Journal, 24(4), 923-942. https://doi.org/10.1108/
Allen, R. S., & Helms, M. M. (2006). Linking strategic practices and organizational performance to Porter’s generic strategies. Business Process Management Journal, 12(4), 433-454. https:// doi.org/10.1108/14637150610678069
Arenius, P., Engel, Y., & Klyver, K. (2017). No particular action needed? A necessary condition analysis of gestation activities and firm emergence. Journal of Business Venturing Insights, 8, 87-92. https://doi.org/10.1016/j.jbvi.2017.07.004
Bagozzi, R. P., Yi, Y., & Phillips, L. W. (1991). Assessing construct validity in organizational research. Administrative Science Quarterly, 36(3), 421. https://doi.org/10.2307/2393203
Baird, K. (2017). The effectiveness of strategic performance measurement systems. International Journal of Productivity and Performance Management, 66(22), 3-21. http://doi. org/10.1108/IJPPM-06-2014-0086
Baltar, F., & Brunet, I. (2012). Social research 2.0: Virtual snowball sampling method using Facebook. Internet Research, 22(1), 57-74. https://doi.org/10.1108/10662241211199960
Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2-26. https://doi.org/10.1016/j.mar.2015.04.002
Bedford, D. S., & Spekle, R. F. (2018). Construct validity in survey‐based management accounting and control research. Journal of Management Acconting Research, 30(2), 23-58. https://doi.org/10.2308/jmar-51995
Berg, T., & Madsen, D. Ø. (2020). The evolution of a management control package: A retrospective case study. Journal of Applied Accounting Research, 21(4), 763-781. https://doi.org/10.1108/
Beuren, I. M., & Teixeira, S. A. (2014). Avaliação dos sistemas de controle gerencial em instituição de ensino superior com o performance management and control. Journal of Information Systems and Technology Management, 11(1), 169-192.Bontis, N., & Crossan, M. (1999). Managing an organizational learning system by aligning stocks and flows of knowledge: An empirical examination of intellectual capital, knowledge management, and business performance [Working Paper]. McMaster Universisty.
Bontis, N., Crossan, M. M., & Hulland, J. (2002). Managing an organizational learning system by aligning stocks and flows. Journal of Management Studies, 39(4), 437-469. https://doi. org/10.5465/APBPP.1999.27594761
Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platts, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations and Production Management, 20(7), 754-771. https://doi. org/10.1108/01443570010330739
Boyd, B. K. (1991). Strategic planning and financial performance: A meta‐analytic review. Journal of Management Studies, 28(4), 353-374. https://doi.org/10.1111/j.1467-6486.1991.tb00286.x
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), 836-863. https://doi.org/10.1016/j.aos.2008.01.003
Cardinaels, E. (2008). The interplay between cost accounting knowledge and presentation formats in cost-based decisionmaking. Accounting, Organizations and Society, 33(6), 582602.
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi. org/10.1016/S0361-3682(01)00027-7
Chenhall, R. H., & Langfield-Smith, K. (1998). 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.
Chin, W. W., & Newsted, P. R. (1999). Structural equation modeling analysis with small sample using partial least squares. In R. H. Hoyle (Ed.), Statistical strategies for small sample research (pp. 307-348). Sage Publications.
Clark-Carter, D. (2004). Quantitative psychological research: A student’s handbook (2nd ed.). New York, NY: Psychology Press.
Cohen, J. (1988). Statistical power analysis for the Behavioral Sciences. (2nd ed.). Lawrence Erlbaum Associates, Publishers.
Davila, A., Foster, G., & Oyon, D. (2009). Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities. European Accounting Review, 18(2), 281-311. https://doi.org/10.1080/09638180902731455
Decoene, V., & Bruggeman, W. (2006). Strategic alignment and middle-level managers’ motivation in a balanced scorecard setting. International Journal of Operations and Production Management, 26(4), 429-448. https://doi. org/10.1108/01443570610650576
Dekker, H. C., Groot, T., & Schoute, M. (2013). A balancing act? The implications of mixed strategies for performance measurement system design. Journal of Management Accounting Research, 25(1), 71-98. https://doi.org/10.2308/ jmar-50356
Diamantopoulos, A., & Siguaw, J. A. (2006). Formative versus reflective indicators in organizational measure development: A comparison and empirical illustration. British Journal of Management, 17(4), 263-282. https://doi.org/10.1111/j.14678551.2006.00500.x
Dibrell, C., Craig, J. B., & Neubaum, D. O. (2014). Linking the formal strategic planning process, planning flexibility, and innovativeness to firm performance. Journal of Business Research, 67(9), 2000-2007. https://doi.org/10.1016/J.
Diefenbach, U., Wald, A., & Gleich, R. (2018). Between cost and benefit: Investigating effects of cost management control systems on cost efficiency and organisational performance. Journal of Management Control, 29(1), 63-89. https://doi. org/10.1007/s00187-018-0261-5
Dul, J. (2016). Necessary condition analysis (NCA): Logic and methodology of “necessary but not sufficient” causality. Organizational Research Methods, 19(1), 10-52. https://doi. org/10.1177/1094428115584005
Dul, J. (2020a). Conducting necessary condition analysis for business and management students. SAGE Publications. Dul, J. (2020b). Necessary condition analysix (NCA) with R (version 3.0.3). A quick start guide. https://www.erim.eur.nl/ fileadmin/user_upload/_generated_/download/Quick_Start_ ___Guide_NCA_3.0.3_June_11__2020.pdf processes. Long Range Planning, 43(4), 477-497. https://doi. org/https://doi.org/10.1016/j.lrp.2010.01.001 Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society, 38(6-7), 407-419. https://doi. org/10.1016/J.AOS.2013.09.002
Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35(7), 689-706. https://doi. org/10.1016/j.aos.2010.07.004
Gschwantner, S., & Hiebl, M. R. W. (2016). Management control systems and organizational ambidexterity. Journal of Management Control, 27(4), 371-404. https://doi.org/10.1007/ s00187-016-0236-3
Guerreiro, R., Frezatti, F., & Casado, T. (2006). Em busca de um melhor entendimento da contabilidade gerencial através da integração de conceitos da psicologia, cultura organizacional e teoria institucional. Revista Contabilidade & Finanças, 17[número especial], 7-21. https://doi.org/10.1590/S151970772006000400002Hair, J. F., Black, W. C., Babin, B., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados (6th ed.). Bookman. Hair, J. F., Hunt, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications. https://doi.org/10.1108/EBR10-2013-0128
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. The Journal of Marketing Theory and Practice, 19(2), 139-152. https://doi.org/10.2753/MTP10696679190202
Hall, M. (2010). Accounting information and managerial work. Accounting, Organizations and Society, 35(3), 301-315. https:// doi.org/10.1016/J.AOS.2009.09.003
Hansen, S. C. (2011). A theoretical analysis of the impact of adopting rolling budgets, activity-based budgeting and beyond budgeting. European Accounting Review, 20(2), 289-319. Hansen, S. C., & Van der Stede, W. A. (2004). Multiple facets of budgeting: An exploratory analysis. Management Accounting Research, 15(4), 415-439. https://doi.org/10.1016/j. mar.2004.08.001
Harlez, Y. de, & Malagueño, R. (2016). Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance. Management Accounting Research, 30, 2-17. https://doi.org/10.1016/J.
Harris, E. (2014). Feel the risk: Strategic investment decisions in an uncertain world. In D. Otley, & K. Soin (Eds.), Management control and uncertainty (pp. 162-177). Palgrave Macmillan.
Helfat, C. E., & Martin, J. A. . (2014). Dynamic managerial capabilities: Review and assessment of managerial impact on strategic change. Journal of Management, 41(5), 1281-1312. https://doi.org/10.1177/0149206314561301
Henri, J.-F. (2006a). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529-558. https://doi.org/10.1016/j. aos.2005.07.001
Henri, J.-F. (2006b). Organizational culture and performance measurement systems. Accounting, Organizations and Society, 31(1), 77-103. https://doi.org/10.1016/J.AOS.2004.10.003
Henri, J.-F., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80. https://doi.org/10.1016/j.aos.2009.02.001
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277-319. https://doi.org/10.1108/S1474-7979(2009)0000020014
Hiebl, M. R. W., & Richter, J. F. (2018). Response rates in management accounting survey research. Journal of Management Accounting Research, 30(2), 59-79. https://doi. org/10.2308/jmar-52073
Ho, J. L. Y., Wu, A., & Wu, S. Y. C. C. (2014). Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations. Accounting, Organizations and Society, 39(1), 38-58. https://doi.org/10.1016/j.aos.2013.11.003
Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. British Accounting Review, 46(1), 33-59. https://doi. org/10.1016/J.BAR.2013.10.003
Ilmudeen, A., Bao, Y., & Alharbi, I. M. (2019). How does businessIT strategic alignment dimension impact on organizational performance measures: Conjecture and empirical analysis.
James, W., & Elmezughi, A. (2010). The combined effect of costing and performance management systems on performance, moderated by strategy: Australian context. Accounting, Accountability & Performance, 16(1-2), 51-84.
Jarvis, C. B., MacKenzie, S. B., & Podsakoff, P. M. (2003). A critical review of construct indicators and measurement model misspecification in marketing and consumer research. Journal of Consumer Research, 30(2), 199-218. https://doi. org/10.1086/376806
Junqueira, E., Dutra, E. V., Zanquetto, H., Filho, & Gonzaga, R. P. (2016). The effect of strategic choices and management control systems on organizational performance. Revista Contabilidade & Financas, 27(72), 334-348. https://doi. org/10.1590/1808-057x201601890Kaplan, B., & Duchon, D. (1988). Combining qualitative and quantitative methods in information systems. A case study.
Kaplan, R. S., & Norton, D. P. (2000). Having trouble with your strategy? Then map it. Harvard Business Review. https://doi. org/10.1108/09596111011066617
Kasanen, E., Lukka, K., & Siitonen, A. (1993). The constructive approach in management accounting research. Journal of Management Accounting Research, 5(1), 243-264.
Kaveski, I. S. T., & Beuren, I. M. (2020). Influência dos sistemas de controle gerencial e da criatividade sobre o desempenho no trabalho. Cadernos Ebape.Br, 18(3), 543-556. https://doi. org/10.1590/1679-395120190024Knol, W. H., Slomp, J., Schouteten, R. L. J., & Lauche, K. (2018). Implementing lean practices in manufacturing SMEs: Testing ‘critical success factors’ using necessary condition analysis. International Journal of Production Research, 56(11), 39553973. https://doi.org/10.1080/00207543.2017.1419583
Kolehmainen, K. (2010). Dynamic strategic performance measurement systems: Balancing empowerment and alignment. Long Range Planning, 43(4), 527-554. https://doi. org/10.1016/J.LRP.2009.11.001
Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56-75. https://doi.org/10.1016/j.mar.2009.10.003
Mahama, H., & Cheng, M. M. (2013). The effect of managers’ enabling perceptions on costing system use, psychological empowerment, and task performance. Behavioral Research in Accounting, 25(1), 89-114. https://doi.org/10.2308/bria-50333
Mahler, D. (2016). Zero-based budgeting is not a wonder diet for companies. Harvard Business Review.
Maiga, A. S., Nilsson, A., & Jacobs, F. A. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. British Accounting Review, 46(1), 77-90. https:// doi.org/10.1016/j.bar.2013.10.001
Malhotra, N. (2012). Pesquisa em marketing: uma orientação aplicada (6th ed.). Bookman.
Malmi, T., & Brown, D. A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300. https://doi.org/10.1016/j.mar.2008.09.003
Melnyk, S. A., Bititci, U., Platts, K., Tobias, J., & Andersen, B. (2014). Is performance measurement and management fit for the future? Management Accounting Research, 25(2), 173-186. https://doi.org/10.1016/j.mar.2013.07.007
Merchant, K. A., & Otley, D. (2020). Beyond the systems versus package debate. Accounting, Organizations and Society, 86, Article 101185. https://doi.org/10.1016/j.aos.2020.101185
Merchant, K. A., & Van der Stede, W. A. (2012). Management control systems: Performance measurement, evaluation and incentives (3rd ed.). Prentice Hall.
Mertens, K. G., Meßerschmidt, O., & Meyer, M. (2020). Identifying necessary conditions in accounting research: Logical and methodological issues. Social Science Research Network. https://doi.org/10.2139/ssrn.3693021
M., Gajda, A., Chruszcewski, M. H., Benedek, M. (2016). Is creativity without intelligence possible? A necessary condition analysis. Intelligence, 57, 105-117. https://doi.org/10.1016/j. intell.2016.04.006
Micheli, P., & Manzoni, J.-F. (2010). Strategic Performance measurement: Benefits, limitations and paradoxes. Long Range Planning, 43(4), 465-476. https://doi.org/10.1016/J. LRP.2009.12.004
Mintzberg, H., Waters, J. A., Strategic, S., Journal, M., & Sep, J. (2008). Of strategies, deliberate and emergent. Strategic Management Journal, 6(3), 257-272. https://doi.org/10.1002/ smj.4250060306
Nørreklit, H., Mitchell, F., & Nielsen, L. B. (2017). Reflective planning and decision-making. In H. Nørreklit (Ed.), A philosophy of management accounting: A pragmatic constructivist approach (pp. 97-116). Routledge.
Noy, C. (2008). Sampling knowledge: The hermeneutics of snowball sampling in qualitative research. International Journal of Social Research Methodology, 11(4), 327-344. https://doi.org/10.1080/13645570701401305
Oro, I. M., & Lavarda, C. E. F. (2019). Interface dos sistemas de controle gerencial com a estratégia e medidas de desempenho em empresa familiar. Revista Contabilidade & Finanças, 30(79), 14-27. https://doi.org/10.1590/1808-057x201806490 Østergren, K., & Stensaker, I. (2011). Management control without budgets: A field study of ‘beyond budgeting’ in practice. European Accounting Review, 20(1), 149-181. https://doi. org/10.1080/09638180903487842
Otley, D. (2016). The contingency theory of management accounting and control: 1980-2014. Management Accounting Research, 31, 45-62. https://doi.org/10.1016/j.mar.2016.02.001
Oyadomari, J. C. T., Duque, B., Nisiyama, E. K., Dultra-deLima, R. G., & Mendonça Neto, O. R. de. (2018). Uso de relatórios gerenciais e desempenho de gerentes comerciais em companhia seguradora. Revista Contabilidade & Finanças, 29(78), 343-354. https://doi.org/10.1590/rc&f.v29i78.150646Panosso, A., Camacho, R. R., Espejo, M. M. dos S. B., & Abbas, K. (2017). Influência das ferramentas de controle gerencial no desempenho: estudo empírico em empresas industriais paraenses. Enfoque: Reflexão Contábil, 36(2), 01-17. https:// doi.org/10.4025/enfoque.v36i2.33462Perego, P., & Hartmann, F. (2009). Aligning performance measurement systems with strategy: The case of environmental strategy. Abacus, 45(4), 397-428. https://doi. org/10.1111/j.1467-6281.2009.00297.x
PLS path modeling. Computational Statistics & Data Analysis, 48(1), 159-205. https://doi.org/10.1016/j.csda.2004.03.005
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. The Journal of Applied Psychology, 88(5), 879-903. https://doi. org/10.1037/0021-9010.88.5.879
Podsakoff, P. M., MacKenzie, S. B., & Podsakoff, N. P. (2012). Sources of method bias in social science research and recommendations on how to control it. Annual Review of Psychology, 63, 539-569. https://doi.org/10.1146/annurevpsych120710-100452
Pollanen, R., Abdel-Maksoud, A., Elbanna, S., & Mahama, H. (2017). Relationships between strategic performance measures, strategic decision-making, and organizational performance: Empirical evidence from Canadian public organizations. Public Management Review, 19(5), 725-746. https://doi.org/10.1080/14719037.2016.1203013
Richter, N. F., Schubring, S., Hauff, S., Ringle, C. M., & Sarstedt, M. (2020). When predictors of outcomes are necessary: Guidelines for the combined use of PLS-SEM and NCA. Industrial Management and Data Systems, 120(12), 2243-2267. https://doi.org/10.1108/IMDS-11-2019-0638
Sandalgaard, N., & Bukh, P. N. (2014). Beyond budgeting and change: A case study. Journal of Accounting and Organizational Change, 10(3), 409-423. https://doi. org/10.1108/JAOC-05-2012-0032
Schniederjans, M., & Cao, Q. (2009). Alignment of operations strategy, information strategic orientation, and performance: An empirical study. International Journal of Production Research, 47(10), 2535-2563. https://doi. org/10.1080/00207540701673465
Shahjehan, A., & Qureshi, J. A. (2019). Personality and impulsive buying behaviors. A necessary condition analysis. Economic Research-Ekonomska Istrazivanja, 32(1), 1060-1072. https:// doi.org/10.1080/1331677X.2019.1585268
Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society, 12(4), 357-374. https://doi.org/10.1016/03613682(87)90024-9
Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business School.
Simons, R. (2000). Performance measurement and control systems for implementing strategy. Prentice Hall.
Smith, D., & Langfield-Smith, K. (2004). Structural equation modeling in management accounting research: Critical analysis and opportunities. Journal of Accounting Literature, 23, 49-86. https://www.redalyc.org/articulo.oa?id=331237822004
Speklé, R. F., & Widener, S. K. (2018). Challenging issues in survey research: Discussion and suggestions. Journal of Management Accounting Research, 30(2), 3-21. https://doi. org/10.2308/jmar-51860
Sponem, S., & Lambert, C. (2016). Exploring differences in budget characteristics, roles and satisfaction: A configurational approach. Management Accounting Research, 30, 47-61. https://doi.org/10.1016/j.mar.2015.11.003
Suykens, B., Meyfroodt, K., Desmidt, S., & Verschuere, B. (2021). Does performance-based accountability impact how nonprofit directors perceive organizational performance? Insights from rational planning. Public Management Review. https:// doi.org/10.1080/14719037.2021.1900349
Tho, N. D. (2018). Firm capabilities and performance: A necessary condition analysis. Journal of Management Development, 37(4), 322-332. https://doi.org/10.1108/JMD-06-2017-0204
Valente, S. A. (2014). Indicadores de desempenho como ferramenta de alinhamento estratégico – A experiência do SENAC Paraná. Revista Ibero Americana de Estratégia, 13(4),33-43.Van der Stede, W. A., Chow, C. W., & Lin, T. W. (2006). Strategy, choice of performance measures, and performance. Behavioral Research in Accounting, 18(1), 185-205. https://doi. org/10.2308/bria.2006.18.1.185
van der Valk, W., Sumo, R., Dul, J., & Schroeder, R. G. (2016). When are contracts and trust necessary for innovation in buyer-supplier relationships? A necessary condition analysis. Journal of Purchasing and Supply Management, 22(4), 266-277. https://doi.org/https://doi.org/10.1016/j.pursup.2016.06.005
van Oijen, P. (2020). Driving value creation through proper design of goal realization frameworks. Journal of Creating Value, 6(2), 271-285. https://doi.org/10.1177/2394964320938220
Verbeeten, F. H. M., & Boons, A. N. A. M. (2009). Strategic priorities, performance measures and performance: An empirical analysis in Dutch firms. European Management Journal, 27(2), 113-128. https://doi.org/10.1016/j. emj.2008.08.001
Vis, B., & Dul, J. (2018). Analyzing relationships of necessity not just in kind but also in degree: Complementing fsQCA with NCA. Sociological Methods and Research, 47(4), 872-899. https://doi.org/10.1177/0049124115626179
Wetzels, M., Odekerken-Schröder, G., & Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS Quarterly, 33(1), 177-195.
Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757-788. https://doi.org/10.1016/j.aos.2007.01.001
