Controlling Strategy Management, Accounting, and Performance Measurement 8 pot
Controlling Strategy Management, Accounting, and Performance Measurement_1 docx
... Lynn, NorfolkISBN 0-19-9 283 23-0 9 78- 019-9 283 23-1ISBN 0-19-9 280 63-0 9 78- 019-9 280 63-6 (pbk.)135791 086 42 Controlling Strategy Management, Accounting, and Performance Measurement Edited byCHRISTOPHER ... Accounting, Organizations and Society, 22(2): 189 –205.—— (19 98) . ‘Accountants in Organisational Networks’, Accounting, Organizations and So-ciety, 23 (8) : 737–66.Cheatham, C. and Cheatham, L. (1996). ... (1 985 ). ‘Changing Management Control Strategies: The Role of Competitionbetween Accountancy and other Organisational Professions’, Accounting, Organizations and Society, 10(2): 129– 48. —— and...
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Controlling Strategy Management, Accounting, and Performance Measurement_2 pdf
... approaches to strategy and MCS, that strategy and organizational change are important issues inCONTENT AND PROCESS APPROACHES 25contemporar y controls and a range of strategies and manufacturingpractices.In ... Pinochot and Pinochot (1993: 1 78 – 83 ) contrast the advantages of outsourcing, stressing trade-offs betweeneconomies of scale and economies of intimacy, integration and scope,lower fixed costs and ... understanding howan industry and firms within that industry potentially pass throughstages involving the introduction of products, rapid growth in demand,maturity, and then decline (Wasson 19 78) ....
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Controlling Strategy Management, Accounting, and Performance Measurement_3 doc
... (Lukka 1 988 ) and participativebudgeting (Shields and Shields 19 98) also breaks from the command- and- control view to suggest a different view, less rigid and more open toinnovation. Ahrens and Chapman ... Press, 15–35.Anderson, C. R. and Zeihaml, C. P. (1 984 ). ‘Stage of the Product Life Cycle, Business Strategy and Business Performance , Academy of Management Review, 27(1): 5–24.Anderson, S. ... (Sept.): 83 –105.Baines, A. and Langfield-Smith, K. (2003). ‘Antecedents to Management AccountingChange: A Structural Equation Approach’, Accounting, Organizations and Society, 28( 7 /8) : 675– 98. 30...
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Controlling Strategy Management, Accounting, and Performance Measurement_5 doc
... Review, 78( 3): 725– 58. —— —— , and Randall, T. (2003b). Performance Implications of Strategic Performance Measurement in Financial Services Firms’, Accounting, Organizations and Society, 28: 715–41.Kaplan, ... of performance measures and strategy have focused on the use and bene-fits of, or emphasis on, performance measures (Abernethy and Lillis 1995;Chenhall and Langfield-Smith 19 98; Baines and ... (1997). ‘Quality Strategy, Strategic Control Systems, and Organ-izational Performance , Accounting, Organizations and Society, 22(3/4): 293–314.—— —— (19 98) . ‘Innovations in Performance Measurement: ...
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Controlling Strategy Management, Accounting, and Performance Measurement_7 docx
... of performance measurements Performance measurement accountsfor mutual dependencybetween the functions. Performance measurement initiates individualgoal setting and planning. Performance measurement enables ... man-agement control and performance measurement systems (e.g. Ander-son 1995; Shields 1995; Anderson and Young 1999; Cavalluzzo and Ittner2004), showing how selection and interpretation of ... concept. Is strategy a top–down or a bottom–up process(Goold and Campbell 1 987 )? Is strategy emergent or deliberate (Min-tzberg and Waters 1 985 )? Is strategy outside–in (Porter 1 980 ) or inside–out...
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Controlling Strategy Management, Accounting, and Performance Measurement_8 pot
... Society, 8( 2/3): 287 –306.Ittner, C. D. and Larcker, D. F. (19 98) . ‘Innovations in Performance Measurement: Trends and Research Implications’, Journal of Management Accounting Research, 10: 205– 38. Johnson, ... Hughes, J., and Nahapiet, J. (1 980 ). ‘The Roleof Accounting in Organizations and Society’, Accounting, Organizations and Society,5(1): 5–27.1 48 ALLAN HANSEN & JAN MOURITSENoperations and allow ... National Health Service’, Accounting, Organizations and Society, 17(6): 561–93.Roberts, J. (1990). Strategy and Accounting in a U.K. Conglomerate’, Accounting, Organ-izations and Society, 15(1/2):...
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Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx
... early-period demand for newmicroprocessors. 8 7Interview, Manager, Technical Analyst Relations, 24 August 19 98. 8 Interview, Director of Technology Strategy, 11 December 1996.160 PETERB.MILLERANDTEDO’LEARYsuppliers ... stimulate the market6Interview, executive board member and president of Intel Capital, 28 July 19 98. CAPITAL BUDGETING, COORDINATION, AND STRATEGY 159tural improvements alone would have boosted ... Resources, 7 July 19 98. 176 PETERB.MILLERANDTEDO’LEARYmembers and the supply industry, a temporary shift to two-year cycleswas agreed with respect to the 0.25-, 0. 18- , and 0.13-micron nodes,...
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Controlling Strategy Management, Accounting, and Performance Measurement_10 docx
... controlsystems) 1–6 and the BSC 141 and content approaches to strategy 15 and inside-out strategy 20–3, 78 and outside-in strategy 13–20,23, 89 and practice theory 106–22MCS /strategy research 62 82 capital ... 22 and corporate value and coherence 126– 48 and ErcoPharm 131, 132–4, 143 and Kvadrat 131, 135 8, 1 38, 143mini-scorecards (personal BSC) 136 and organizational strategy- making 106 and performance ... processor, and Intel 173–4,175Perera, S. 76 performance information, and practice theory 122 performance measurement and the BSC 65 8, 81 , 127, 131, 134Conference Board study of 98 188 INDEXCox,...
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Controlling Strategy Management and Performance Measurement_2 pptx
... behav-ioural and organizational characteristics that are associated with effect-ive implementation of ABCM (Shields and Young 1 989 ; Argyris and Kaplan 1994; Anderson 1995; Shields 1995; Foster and Swenson ... 1995; Shields 1995; Foster and Swenson 1997;McGowan and Klammer 1997; Krumwiede 19 98; Anderson and Young1999; Kennedy and Affleck-Graves 2001; Anderson et al. 2002; Chenhall2004). These characteristics ... Pinochot and Pinochot (1993: 1 78 – 83 ) contrast the advantages of outsourcing, stressing trade-offs betweeneconomies of scale and economies of intimacy, integration and scope,lower fixed costs and...
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Controlling Strategy Management and Performance Measurement_3 docx
... (Lukka 1 988 ) and participativebudgeting (Shields and Shields 19 98) also breaks from the command- and- control view to suggest a different view, less rigid and more open toinnovation. Ahrens and Chapman ... Administrative Mechanisms with Strategy , Academyof Management Journal, 31: 82 8–53.—— and Fisher, J. (1990). Strategy, Control System and Resource Sharing: Effects onBusiness-Unit Performance , Academy ... Management Journal, 33: 259 85 .—— and Gupta, A. K. (1 985 ). ‘Linking Control Systems to Business Unit Strategy: Impact on Performance , Accounting, Organizations and Society, 51–66.Granlund,...
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