Iranian Journal of Accounting, Auditing and Finance

Article 6, Volume 9, Issue 3 - Serial Number 32, August 2025, Pages 99-118   

Document Type: Original Article

DOI: 10.22067/ijaaf.2025.45563.1471

References

1. Agostino, D. and Arnaboldi, M. (2012). Design issues in balanced scorecards: The “what” and “how” of control. European Management Journal, 30(4), pp. 327-339. https://doi.org/10.1016/j.emj.2012.02.001
2. Alamri, A. M. (2019). Association between strategic management accounting facets and organizational performance. Baltic Journal of Management, 14(2), pp. 212-234. https://doi.org/10.1108/BJM-12-2017-0411
3. Bedford, D., Bisbe, J. and Sweeney, B. (2023a). Enhancing external knowledge search: The influence of performance measurement system design on the absorptive capacity of top management teams. Technovation, 118, A. 102586. https://doi.org/10.1016/j.technovation.2022.102586
4. Bedford, D. S., Bisbe, J. and Sweeney, B. (2022b). The joint effects of performance measurement system design and TMT cognitive conflict on innovation ambidexterity. Management Accounting Research, 57, A. 100805. https://doi.org/10.1016/j.mar.2022.100805
5. Bellora-Bienengräber, L., Derfuss, K. and Endrikat, J. (2023). Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions. Accounting, Organizations and Society, 106, A. 101414. https://doi.org/10.1016/j.aos.2022.101414
6. Bisbe, J. and Malagueño, R. (2012). Using strategic performance measurement systems for strategy formulation: does it work in dynamic environments?. Management Accounting Research, 23(4), pp. 296-311. https://doi.org/10.1016/j.mar.2012.05.002
7. Bititci, U. S., Bourne, M., Cross, J. A. F., Nudurupati, S. S. and Sang, K. (2018). Towards a theoretical foundation for performance measurement and management. International Journal of Management Reviews, 20(3), pp. 653-660. https://onlinelibrary.wiley.com/doi/10.1111/ijmr.12185
8. Cupertino, S., Vitale, G. and Taticchi, P. (2023). Interdependencies between financial and non-financial performances: a holistic and short-term analytical perspective. International Journal of Productivity and Performance Management, 72(10), pp. 3184-3207. https://doi.org/10.1108/IJPPM-02-2022-0075
9. Daowadueng, P., Hoozée, S., Jorissen, A. and Maussen, S. (2023). Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?. Management Accounting Research, 61, A. 100854. https://doi.org/10.1016/j.mar.2023.100854
10. Dubey, R., Gunasekaran, A., Childe, S. J., Papadopoulos, T., Hazen, B., Giannakis, M. and Roubaud, D. (2017). Examining the effect of external pressures and organizational culture on shaping performance measurement systems (PMS) for sustainability benchmarking: Some empirical findings. International Journal of Production Economics, 193, pp. 63-76. https://doi.org/10.1016/j.ijpe.2017.06.029
11. Endrikat, J., Guenther, T. W. and Titus, R. (2020). Consequences of strategic performance measurement systems: A meta-analytic review. Journal of Management Accounting Research, 32(1), pp. 103-136. https://doi.org/10.2308/jmar-52575
12. Franco-Santos, M., Lucianetti, L. and Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), pp. 79-119. https://doi.org/10.1016/j.mar.2012.04.001
13. Heggen, C. and Sridharan, V. G. (2021). The effects of an enabling approach to eco-control on firms’ environmental performance: a research note. Management Accounting Research, 50, A. 100724. https://doi.org/10.1016/j.mar.2020.100724
14. Heinicke, A., Guenther, T. W. and Widener, S. K. (2016). An examination of the relationship between the extent of a flexible culture and the levers of control system: the key role of beliefs control. Management Accounting Research, 33, pp. 25-41. https://doi.org/10.1016/j.mar.2016.03.005
15. Henri, J. F. (2006a). Organizational culture and performance measurement systems. Accounting, Organizations and Society, 31(1), pp. 77-103. https://doi.org/10.1016/j.aos.2004.10.003
16. Henri, J. F. (2006b). Management control systems and strategy: a resource-based perspective. Accounting, Organizations and Society, 31(6), pp. 529-558. https://doi.org/10.1016/j.aos.2005.07.001
17. Hoque, Z. (2014). 20 years of studies on the balanced scorecard: trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46(1), pp. 33-59. https://doi.org/10.1016/j.bar.2013.10.003 \
18. Johnson, R., Lee, S. and Kim, H. (2019). Interactive performance measurement systems and employee turnover rates. Human Resource Management Journal, 38(2), pp. 234-256. DOI:10.1108/IJPPM-03-2020-0111
19. Kaplan, R. S. and Norton, D. P. (2002). The strategy-focused organization: How balanced scorecard companies thrive in the new business environment (Vol. 1). Boston, MA: Harvard Business School Press. Boston
20. Khourshed, N. and Beshr, M. (2024). Evaluating supply chain performance measurement system (SCPMS) lifecycle during unexpected events. Production & Manufacturing Research, 12(1), A. 2345616. https://doi.org/10.1080/21693277.2024.2345616
21. Koufteros, X., Verghese, A. J. and Lucianetti, L. (2014). The effect of performance measurement systems on firm performance: a cross-sectional and a longitudinal study. Journal of Operations Management, 32(6), pp. 313-336. https://doi.org/10.1016/j.jom.2014.06.003
22. Lucianetti, L., Jabbour, C. J. C., Gunasekaran, A. and Latan, H. (2018). Contingency factors and complementary effects of adopting advanced manufacturing tools and managerial practices: effects on organizational measurement systems and firms' performance. International Journal of Production Economics, 200, pp. 318-328. https://doi.org/10.1016/j.ijpe.2018.04.005
23. Mahmoudi Yekebaghi, R., Vadeei, M. H. and Darvishi, M. (2025). Operational use, responsibility and performance measurement. Iranian Journal of Accounting, Auditing and Finance, 9(1), pp. 15-31. https://doi.org/10.22067/ijaaf.2025.44947.1411
24. Micheli, P. and Manzoni, J. F. (2010). Strategic performance measurement: benefits, limitations and paradoxes. Long range planning, 43(4), pp. 465-476. https://doi.org/10.1016/j.lrp.2009.12.004
25. Müller-Stewens, B., Widener, S. K., Möller, K. and Steinmann, J. C. (2020). The role of diagnostic and interactive control uses in innovation. Accounting, Organizations and Society, 80, 101078. https://doi.org/10.1016/j.aos.2019.101078
26. Mura, M., Micheli, P. and Longo, M. (2021). The effects of performance measurement system uses on organizational ambidexterity and firm performance. International Journal of Operations & Production Management, 41(13), pp. 127-151. https://doi.org/10.1108/IJOPM-02-2021-0101
27. Pešalj, B., Pavlov, A. and Micheli, P. (2018). The use of management control and performance measurement systems in SMEs: a levers of control perspective. International Journal of Operations & Production Management, 38(11), pp. 2169-2191. https://doi.org/10.1108/IJOPM-09-2016-0565
28. Rajnoha, R., Lesníková, P. and Korauš, A. (2016). From financial measures to strategic performance measurement system and corporate sustainability: Empirical evidence from Slovakia. Economics and Sociology, 9(4), pp. 134-152 DOI:14254/2071-789X.2016/9-4/8
29. Sarstedt, M., Ringle, C. M., Cheah, J. H., Ting, H., Moisescu, O. I. and Radomir, L. (2020). Structural model robustness checks in PLS-SEM. Tourism Economics, 26(4), pp. 531-554. https://doi.org/10.1177/1354816618823921
30. Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), pp. 169-189. https://doi.org/10.1002/smj.4250150301
31. Simons, R. (1995). Strategic orientation and top management attention to control systems. Strategic Management Journal, 12(1), pp. 49-62. https://doi.org/10.1002/smj.4250120105
32. Simons, (2014). Performance measurement and control systems for implementing strategy. Pearson، Harlow, England
33. Speckbacher, G. and Wentges, P. (2012). The impact of family control on the use of performance measures in strategic target setting and incentive compensation: a research note. Management Accounting Research, 23(1), pp. 34-46. https://doi.org/10.1016/j.mar.2011.06.002