References

Abernethy, M.A. and P. Brownell, 1999. The role of budgets in organizations facing strategic change: An exploratory study. Account. Organ. Soc., 24: 189-204.
CrossRef  |  Direct Link  |  

Argote, L. and P. Ingram, 2000. Knowledge transfer: A basis for competitive advantage in firms. Organiz. Behav. Hum. Decis. Process., 82: 150-169.
CrossRef  |  Direct Link  |  

Banker, R.D., G. Potter and D. Srinivasan, 2005. Association of nonfinancial performance measures with the financial performance of a lodging chain. Cornell Hosp. Q., 46: 394-412.
CrossRef  |  Direct Link  |  

Birasnav, M., 2014. Knowledge management and organizational performance in the service industry: The role of transformational leadership beyond the effects of transactional leadership. J. Bus. Res., 67: 1622-1629.
CrossRef  |  Direct Link  |  

Birkinshaw, J., A. Morrison and J. Hulland, 1995. Structural and competitive determinants of a global integration strategy. Strat. Manage. J., 16: 637-655.
CrossRef  |  Direct Link  |  

Bisbe, J. and D. Otley, 2004. The effects of the interactive use of management control systems on product innovation. Account. Organiz. Soc., 29: 709-737.
CrossRef  |  Direct Link  |  

Bisbe, J. and R. Malagueno, 2009. The choice of interactive control systems under different innovation management modes. Eur. Account. Rev., 18: 371-405.
CrossRef  |  Direct Link  |  

Bock, G.W., R.W. Zmud, Y.G. Kim and J.N. Lee, 2005. Behavioral intention formation in knowledge sharing: Examining the roles of extrinsic motivators, Social-psychological forces and organizational climate. MIS Q., 29: 87-111.
Direct Link  |  

Burchell, S., C. Clubb, A. Hopwood, J. Hughes and J. Nahapiet, 1980. The roles of accounting in organizations and society. Account. Organiz. Soc., 5: 5-27.
CrossRef  |  Direct Link  |  

Camison, C. and A.V. Lopez, 2010. An examination of the relationship between manufacturing flexibility and firm performance: The mediating role of innovation. Int. J. Opera. Prod. Manage., 30: 853-878.
CrossRef  |  Direct Link  |  

Cetorelli, N. and P.F. Peretto, 2012. Credit quantity and credit quality: Bank competition and capital accumulation. J. Econ. Theory, 147: 967-998.
CrossRef  |  Direct Link  |  

Chang, S., L. Jia, R. Takeuchi and Y. Cai, 2014. Do high-commitment work systems affect creativity? A multilevel combinational approach to employee creativity. J. Applied Psychol., 99: 665-680.
CrossRef  |  PubMed  |  

Chenhall, R.H., J.P. Kallunki and H. Silvola, 2011. Exploring the relationships between strategy, innovation and management control systems: The roles of social networking, organic innovative culture and formal controls. J. Manage. Account. Res., 23: 99-128.
CrossRef  |  Direct Link  |  

Choi, S.Y., H. Lee and Y. Yoo, 2010. The impact of information technology and transactive memory systems on knowledge sharing, application and team performance: A field study. MIS Q., 34: 855-870.
Direct Link  |  

Cobb, I., C. Helliar and J. Innes, 1995. Management accounting change in a bank. Manage. Account. Res., 6: 155-175.
CrossRef  |  Direct Link  |  

Danos, P., D.L. Holt and E.A. Imhoff Jr., 1989. The use of accounting information in bank lending decisions. Account. Organiz. Soc., 14: 235-246.
CrossRef  |  

Davis, S. and T. Albright, 2004. An investigation of the effect of Balanced Scorecard implementation on financial performance. Manage. Account. Res., 15: 135-153.
CrossRef  |  Direct Link  |  

Deakins, D. and G. Hussain, 1994. Risk assessment with asymmetric information. Int. J. Bank Market., 12: 24-31.
CrossRef  |  Direct Link  |  

Fong, C.Y., K.B. Ooi, B.I. Tan, V.H. Lee and A.Y.L. Chong, 2011. HRM practices and knowledge sharing: An empirical study. Int. J. Manpower, 32: 704-723.
CrossRef  |  Direct Link  |  

Gold, A.H., A. Malhotra and A.H. Segars, 2001. Knowledge management: An organizational capabilities perspective. J. Manage. Inform. Syst., 18: 185-214.
CrossRef  |  Direct Link  |  

Hartvigsen, G., 1992. Limitations of knowledge-based systems for financial analysis in banking. Expert Syst. Applic., 4: 19-32.
CrossRef  |  Direct Link  |  

Henri, J.F., 2006. Management control systems and strategy: A resource-based perspective. Account. Organiz. Soc., 31: 529-558.
CrossRef  |  Direct Link  |  

Henseler, J., C.M. Ringle and M. Sarstedt, 2012. Using Partial Least Squares Path Modeling in Advertising Research: Basic Concepts and Recent Issues. In: Handbook of Research on International Advertising, Okazaki, S. (Ed.). Edward Elgar, Massachuset, ISBN-13: 9781781001042.

Holbrook, A., Y.I. Cho and T. Johnson, 2006. The impact of question and respondent characteristics on comprehension and mapping difficulties. Public Opin. Q., 70: 565-595.
CrossRef  |  Direct Link  |  

Hudayati, A. and S.M. Auzair, 2009. Performance measurement system, attitude toward risk and the performance of profit sharing financing in indo-nesian Islamic Bank. Jurnal Pengurusan, 29: 75-94.
Direct Link  |  

Hudayati, A. and S.M. Auzair, 2011. Performance measurement system, organisational learning and business unit performance in Islamic Banks. Asian J. Account. Governance, 2: 1-13.
Direct Link  |  

Kaplan, R.S. and D.P. Norton, 1996. Linking the balanced scorecard to strategy. California Manage. Rev., 39: 53-79.
Direct Link  |  

Kaplan, R.S. and D.P. Norton, 1996. The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press, Cambridge, MA., USA., ISBN-13: 9780875846514, Pages: 322.

Kaplan, R.S. and D.P. Norton, 2006. Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Harvard Business School Press, Boston, MA., USA.

Lau, C.M. and J.J. Tan, 1998. The impact of budget emphasis, participation and task difficulty on managerial performance: A cross-cultural study of the financial services sector. Manage. Account. Res., 9: 163-183.
CrossRef  |  Direct Link  |  

Lewin, A.Y. and J.W. Minton, 1986. Determining organizational effectiveness: Another look and an agenda for research. Manage. Sci., 32: 514-538.
CrossRef  |  Direct Link  |  

Liao, L.F., 2006. A learning organization perspective on knowledge-sharing behavior and firm innovation. Hum. Syst. Manage., 25: 227-236.
Direct Link  |  

Liao, S.H. and T.C. Hu, 2007. Knowledge transfer and competitive advantage on environmental uncertainty: An empirical study of the Taiwan semiconductor industry. Technovation, 27: 402-411.
CrossRef  |  

Liao, S.H., J.C. Chang, S.C. Cheng and C.M. Kuo, 2004. Employee relationship and knowledge sharing: A case study of a Taiwanese finance and securities firm. Knowledge Manage. Res. Pract., 2: 24-34.
CrossRef  |  Direct Link  |  

McAdam, R., S. Moffett and J. Peng, 2012. Knowledge sharing in Chinese service organizations: A multi case cultural perspective. J. Knowledge Manage., 16: 129-147.
CrossRef  |  Direct Link  |  

Morgan, F.W., 1990. Judicial standards for survey research: An update and guidelines. J. Market., 54: 59-70.
Direct Link  |  

Pemberton, J.D. and G.H. Stonehouse, 2000. Organisational learning and knowledge assets-an essential partnership. Learning Organiz., 7: 184-194.
CrossRef  |  Direct Link  |  

Poskela, J. and M. Martinsuo, 2009. Management control and strategic renewal in the front end of innovation. J. Prod. Innov. Manage., 26: 671-684.
CrossRef  |  Direct Link  |  

Qian, J. and P.E. Strahan, 2007. How laws and institutions shape financial contracts: The case of bank loans. J. Finance, 62: 2803-2834.
CrossRef  |  Direct Link  |  

Ringle, C.M., M. Sarstedt and D. Straub, 2012. A critical look at the use of PLS-SEM in MIS quarterly. MIS Q., 36: 3-8.

Simons, R., 1990. The role of management control systems in creating competitive advantage: New perspectives. Account. Organiz. Soc., 15: 127-143.
Direct Link  |  

Simons, R., 1991. Strategic orientation and top management attention to control systems. Strat. Manage. J., 12: 49-62.
CrossRef  |  Direct Link  |  

Simons, R., 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Harvard Business School Press, Boston, USA., ISBN: 9780875845593, Pages: 217.

Simons, R., 2000. Performance Measurement and Control Systems for Implementing Strategy: Text and Cases. Prentice Hall, Upper Saddle River, NJ.

Tessier, S. and D. Otley, 2012. A conceptual development of simons' levers of control framework. Manage. Account. Res., 23: 171-185.
CrossRef  |  Direct Link  |  

Urbach, N. and F. Ahlemann, 2010. Structural equation modeling in information systems research using partial least squares. J. Inf. Technol. Theory Applic., 11: 5-40.
Direct Link  |  

Wei-Shong, L.P. and M.A. Kuo-Chung, 2006. The internal performance measures of bank lending: A value-added approach. Int. J. Benchmarking., 13: 272-289.
CrossRef  |  Direct Link  |  

Wiklund, J. and D. Shepherd, 2003. Knowledge-based resources, entrepreneurial orientation and the performance of small and medium-sized businesses. Strat. Manage. J., 24: 1307-1314.
CrossRef  |  Direct Link  |  

Yuen, D.C.Y., 2004. Goal characteristics, communication and reward systems and managerial propensity to create budgetary slack. Manage. Audit. J., 19: 517-532.
CrossRef  |  Direct Link  |  

Yurdakul, M. and Y.T. Ic, 2004. AHP approach in the credit evaluation of the manufacturing firms in Turkey. Int. J. Prod. Econ., 88: 269-289.
CrossRef  |  Direct Link  |