Abernethy, M. A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations and Society, 24(3), 189-204.
Brownell, P., & Dunk, A. S. (1991). Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation. Accounting, Organi-zations and Society, 16(8), 693-703.
Brownell, P., & Merchant, K. A. (1990). The budgetary and performance influences of product stand-ardization and manufacturing process automation. Journal of Accounting Research, 28(2), 388-397.
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 socie-ty, 28(2-3), 127-168.
Chenhall, R. H., & Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management accounting research, 9(1), 1-19.
Chenhall, R. H. and Morris, D. (1986). The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems. The Accounting Review, 61(1), 16-35.
Chia, Y. (1995). Decentralization, management accounting control (MACS) information characteristic and their interaction effects on managerial performance: a Singapore study. Journal of Business Fi-nance and Accounting, 22(6), 811-830.
Chong, V. K. (2004). Job relevant information and its role with task uncertainty and management accounting systems on managerial performance. Pacific Accounting Review, 16(2), 1-22.
Chong, V. K., & Chong, K. M. (2002). Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach. Behavioral Research in Ac-counting, 14(1), 65-86.
Chong, V. K., & Eggleton, I. R. (2003). The decision-facilitating role of management accounting sys-tems on managerial performance: the influence of locus of control and task uncertainty. Advances in Accounting, 20, 165-197.
Dahlan, M. (2017). Moderating effect of usefulness management accounting system on the relationship between innovation and firm performance: evidence from Bandung District, West Java, Indonesia. International Journal of Applied Business and Economic Research, 15(25), 179-188.
Dahlan, M., Auzair, S. Md., & Wan-Ibrahim, W. M. (2007). Tight budgetary control, business strategy, external environment and firm performance. Malaysian Accounting Review, 6(2), 81-97.
Fisher, C. (1996). The impact of perceived environmental uncertainty and individual differences on management information requirements: a research note. Accounting, Organizations and Society, 21(4), 361-369.
Gul, F. A., & Chia, Y. M. (1994) the effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, Organizations and Society, 19(4/5), 413-426.
Haldma, T., & Laats, K. (2002). Contingency influencing the management accounting practices of Estonia manufacturing companies. Management Accounting Research, 13(4), 379-400.
Kaiser, H. F., & Rice, J. (1974). Little jiffy, mark IV. Educational and psychological measure-ment, 34(1), 111-117.
Lau, C. M., & Tan, J. J. (1998). The impact of budget emphasis, participation and task difficulty on managerial performance: a cross-cultural study of the financial services sector. Management Account-ing Research, 9(2), 163-183.
Mahoney, T. A., Jerdee, T. H. & Carrol, S. J. (1963). Development of Managerial Performance: a Re-search Approach. Cincinnati: South western Publishing.
Mahoney, T. A., Jerdee, T. H., & Carrol, S. J. (1965). The job of management. Industrial relation, pp. 97-110.
Mia, L., & Chenhall, R. H. (1994). The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society, 19(1), 1-13.
Naranjo-Gil, D., & Hartmann, F. (2006). How top management teams use management accounting sys-tems to implement strategy. Journal of Management accounting research, 18(1), 21-53.
Nouri, H. and Parker, R. J. (1998). The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. Accounting, Orgnnizatiom and Society, 23(5/6), 467-483.
Nunnally, J. C. (1978). Psychometric theory. 2d ed. New York: McGraw Hill, Inc.
Soobaroyen, T., & Poorundersing, B. (2008). The effectiveness of management accounting systems: ev-idence from functional managers in a developing country. Managerial Auditing Journal, 23(2), 187-219.