... workstatio n and server computers, operating
systems, database management systems, and an extensive range of
applications software, in such areas as electronic commerce, supply
chain management, and mechanical ... 1).
CAPITAL BUDGETING, COORDINATION, AND STRATEGY 167
Table 6 Required rates and directions of change in individual design variables to achieve coordinated and syst...
... Contributors xi
1. Controlling Strategy 1
Christopher S. Chapman
2. Content and Process Approaches to Studying Strategy and
Management Control Systems 10
Robert H. Chenhall
3. The Promise of Management ... 978-019-928323-1
ISBN 0-19-928063-0 978-019-928063-6 (pbk.)
1357 9108 642
Controlling Strategy
Management, Accounting,
and Performance Measurement
Edited by
CHRI...
... approaches to strategy and
MCS, that strategy and organizational change are important issues in
CONTENT AND PROCESS APPROACHES 25
contemporar y controls and a range of strategies and manufacturing
practices.
In ... 1997;
McGowan and Klammer 1997; Krumwiede 1998; Anderson and Young
1999; Kennedy and Affleck-Graves 2001; Anderson et al. 2002; Chenhall
2004). These characteri...
... deliberate strategy that is randomly
mixed with the emergent strategy. Rather, top management knows that
the deliberate strategy will never be implemented and instead of trying
to force it, top management ... Press, 15–35.
Anderson, C. R. and Zeihaml, C. P. (1984). ‘Stage of the Product Life Cycle, Business Strategy
and Business Performance , Academy of Management Review,...
... 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 1998; Baines and ... Budgeting, Coordination and Strategy: A Field Study of Inter-
firm and Intra-firm Mechanisms’, in C. S. Chapman (ed.), Controlling Strategy: Manage-
ment, Accounting and Per...
... of
performance
measurements
Performance
measurement accounts
for mutual dependency
between the functions.
Performance
measurement
initiates individual
goal 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 Ittner
2004), showing...
... 287–306.
Ittner, C. D. and Larcker, D. F. (1998). ‘Innovations in Performance Measurement: Trends
and Research Implications’, Journal of Management Accounting Research, 10: 205–38.
Johnson, G. and Scholes, ... organizational strategy a mechanism to build efficiency into
STRATEGIES AND ORGANIZATIONAL PROBLEMS 139
Capital Budgeting, Coordination,
and Strategy: A Field Study o...
... 136
and organizational strategy-
making 106
and performance measure-
ment 65–8,
81, 127, 131, 135
and practice theory 121, 122
and process approaches to
strategy 25
and reward systems 65–8, 81
and ... 3
crafting strategy, and practice
theory 106 , 107 , 121
creativity
and the BSC 135
and innovation 53
culture, and innovation 40, 53
customer functionality and
qu...
... oleate
and stearate, and rates of production and oxidation of propionate and butyrate in
fed and starved sheep. Biochemical Journal 104 , 135–147.
Annison, E.F., Linzell, J.L., Fazakerly, S. and ... W.M.F. and Ford, E.J.H. (1966) Utilisation of free fatty acids by starved and
pregnant sheep. Biochemical Journal 101 , 317–322.
Leury, B.J. and Dunshea, F.R. (2003) Level of n...