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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Practice Developments in Budgeting: An Overview and Research Perspective
Stephen C. Hansen, David Otley, Wim A. Van der Stede
Journal of Management Accounting Research (2003) Vol. 15, Iss. 1, pp. 95-116
Closed Access | Times Cited: 443

Showing 1-25 of 443 citing articles:

Management control systems as a package—Opportunities, challenges and research directions
Teemu Malmi, David A. Brown
Management Accounting Research (2008) Vol. 19, Iss. 4, pp. 287-300
Closed Access | Times Cited: 1574
The design and use of performance management systems: An extended framework for analysis
Aldónio Ferreira, David Otley
Management Accounting Research (2009) Vol. 20, Iss. 4, pp. 263-282
Closed Access | Times Cited: 1305
Organizational culture and performance measurement systems
Jean‐François Henri
Accounting Organizations and Society (2004) Vol. 31, Iss. 1, pp. 77-103
Closed Access | Times Cited: 691
Eco-control: The influence of management control systems on environmental and economic performance
Jean‐François Henri, Marc Journeault
Accounting Organizations and Society (2009) Vol. 35, Iss. 1, pp. 63-80
Closed Access | Times Cited: 603
Handbook of Management Accounting Research
Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields
Handbooks of management accounting research (2009)
Closed Access | Times Cited: 523
Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice
Theresa Libby, Roger Lindsay
Management Accounting Research (2009) Vol. 21, Iss. 1, pp. 56-75
Closed Access | Times Cited: 465
Information system integration, enabling control and performance
Christopher S. Chapman, Lili-Anne Kihn
Accounting Organizations and Society (2008) Vol. 34, Iss. 2, pp. 151-169
Closed Access | Times Cited: 421
Multiple facets of budgeting: an exploratory analysis
Stephen C. Hansen, Wim A. Van der Stede
Management Accounting Research (2004) Vol. 15, Iss. 4, pp. 415-439
Closed Access | Times Cited: 380
A Review of the Literature on Control and Accountability
Kenneth A. Merchant, David Otley
Handbooks of management accounting research (2006), pp. 785-802
Closed Access | Times Cited: 357
Reviewing and Theorizing the Unintended Consequences of Performance Management Systems
Monica Franco‐Santos, David Otley
International Journal of Management Reviews (2018) Vol. 20, Iss. 3, pp. 696-730
Open Access | Times Cited: 195
Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration
Mark A. Covaleski, John H. Evans, Joan L. Luft, et al.
Journal of Management Accounting Research (2003) Vol. 15, Iss. 1, pp. 3-49
Closed Access | Times Cited: 367
Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden
Christian Ax, Trond Bjørnenak
Management Accounting Research (2005) Vol. 16, Iss. 1, pp. 1-20
Open Access | Times Cited: 305
Intellectual capital, management accounting practices and corporate performance
Mike Tayles, Richard Pike, Saudah Sofian
Accounting Auditing & Accountability Journal (2007) Vol. 20, Iss. 4, pp. 522-548
Closed Access | Times Cited: 245
The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective*
R. Lynn Hannan, Frederick W. Rankin, Kristy L. Towry
Contemporary Accounting Research (2006) Vol. 23, Iss. 4, pp. 885-918
Closed Access | Times Cited: 235
An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing
Mary B. Curtis, Elizabeth A. Payne
International Journal of Accounting Information Systems (2008) Vol. 9, Iss. 2, pp. 104-121
Closed Access | Times Cited: 225
“Continuous” budgeting: Reconciling budget flexibility with budgetary control
Natalie Frow, David Marginson, Stuart Ogden
Accounting Organizations and Society (2009) Vol. 35, Iss. 4, pp. 444-461
Closed Access | Times Cited: 209
Budgeting practices and performance in small healthcare businesses
Robyn King, Peter Clarkson, Sandra Wallace
Management Accounting Research (2009) Vol. 21, Iss. 1, pp. 40-55
Closed Access | Times Cited: 188
Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration
Mark A. Covaleski, John H. Evans, Joan L. Luft, et al.
Handbooks of management accounting research (2006), pp. 587-624
Closed Access | Times Cited: 183
Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice
Katarina Östergren, Inger G. Stensaker
European Accounting Review (2010) Vol. 20, Iss. 1, pp. 149-181
Closed Access | Times Cited: 154
Shared interest and honesty in budget reporting
Bryan K. Church, R. Lynn Hannan, Xi Kuang
Accounting Organizations and Society (2012) Vol. 37, Iss. 3, pp. 155-167
Closed Access | Times Cited: 149
The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment
Jolien De Baerdemaeker, Werner Bruggeman
Management Accounting Research (2015) Vol. 29, pp. 1-12
Closed Access | Times Cited: 123
Budgeting in Times of Economic Crisis
Sebastian D. Becker, Matthias D. Mahlendorf, Utz Schäffer, et al.
Contemporary Accounting Research (2015) Vol. 33, Iss. 4, pp. 1489-1517
Closed Access | Times Cited: 120
From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas
Anatoli Bourmistrov, Katarina Kaarbøe
Management Accounting Research (2013) Vol. 24, Iss. 3, pp. 196-211
Closed Access | Times Cited: 115
The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis
Klaus Derfuß
European Accounting Review (2009) Vol. 18, Iss. 2, pp. 203-239
Closed Access | Times Cited: 110
A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting
Stephen C. Hansen
European Accounting Review (2010) Vol. 20, Iss. 2, pp. 289-319
Closed Access | Times Cited: 100
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