Controlling strategy management and performance measurement 5 potx
Controlling strategy management and performance measurement_2 potx
... 20: 55 –77.Archer, S. and Otley D. T. (1991). Strategy, Structure, Planning and Control System and Performance Evaluation—Rumenco Ltd’, Management Accounting Research, 263–303.Argyris, C. and ... Management Journal, 33: 259 – 85. —— and Gupta, A. K. (19 85) . ‘Linking Control Systems to Business Unit Strategy: Impact on Performance , Accounting, Organizations and Society, 51 –66.Granlund, M. (2001). ... Mechanisms with Strategy , Academyof Management Journal, 31: 828 53 .—— and Fisher, J. (1990). Strategy, Control System and Resource Sharing: Effects onBusiness-Unit Performance , Academy of Management...
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Controlling strategy management and performance measurement_5 potx
... of management control and strategy, and therelationship between the two. We seek to understand the relationshipbetween management control and strategy through the detailed exam-ination of management ... Short on Nonfinancial Performance Measurement , Harvard Business School Press, 81(11): 88– 95. —— —— , and Randall, T. (2003). Performance Implications of Strategic Performance Measurement in Financial ... Business Performance Management: Current State of the Art. Cranfield:Cranfield School of Management and Hyperion.Miller, P. and O’Leary, T. (20 05) . ‘Capital Budgeting, Coordination and Strategy: ...
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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 1989; Argyris and Kaplan 1994; Anderson 19 95; Shields 19 95; Foster and Swenson ... LLRoslender, R. and Hart, S. J. (2003). ‘In Search of Strategic Management Accounting:Theoretical and Field Study Perspectives’, Management Accounting Research, 14(3): 255 –79.Schreyo¨gg, G. and Steinmann, ... differentiation and cost leadership (Miller and Dess 1993; Kotha and Vadlamani 19 95, Kotha et al. 19 95) , while other researchers have identi-fied strategic priorities as a key to understanding strategy...
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Controlling Strategy Management and Performance Measurement_3 docx
... University 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, 27(1): 5 24.Anderson, ... Management Journal, 33: 259 – 85. —— and Gupta, A. K. (19 85) . ‘Linking Control Systems to Business Unit Strategy: Impact on Performance , Accounting, Organizations and Society, 51 –66.Granlund, M. (2001). ... Society, 20(4): 241 58 .Abrahamson, E. (1996). Management Fashion’, Academy ofManagement Review, 21: 254 – 85. Agarwal, R. and Gort, M. (2002). ‘Firm and Product Life Cycles and Firm Survival’,...
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Controlling Strategy Management and Performance Measurement_5 pdf
... 127–68.—— (20 05) . ‘Content and Process Approaches to Studying Strategy and Management Control Systems’, in C. S. Chapman (ed.), Controlling Strategy: Management, Accounting and Performance Measurement. ... Organizations and Society, 20: 51 –66.Goold, M. and Campbell, A. (1987). ‘Managing Diversity: Strategy and Control in DiversifiedBritish Companies’, Long Range Planning, 20 (5) : 42 52 .—— —— , and Alexander, ... 78(3): 7 25 58 .—— —— , and Randall, T. (2003b). Performance Implications of Strategic Performance Measurement in Financial Services Firms’, Accounting, Organizations and Society, 28:7 15 41.Kaplan,...
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Controlling Strategy Management and Performance Measurement_6 docx
... of management control and strategy, and therelationship between the two. We seek to understand the relationshipbetween management control and strategy through the detailed exam-ination of management ... Short on Nonfinancial Performance Measurement , Harvard Business School Press, 81(11): 88– 95. —— —— , and Randall, T. (2003). Performance Implications of Strategic Performance Measurement in Financial ... Business Performance Management: Current State of the Art. Cranfield:Cranfield School of Management and Hyperion.Miller, P. and O’Leary, T. (20 05) . ‘Capital Budgeting, Coordination and Strategy: ...
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Controlling Strategy Management and Performance Measurement_7 pptx
... man-agement control and performance measurement systems (e.g. Ander-son 19 95; Shields 19 95; Anderson and Young 1999; Cavalluzzo and Ittner2004), showing how selection and interpretation of ... of performance measurements Performance measurement accountsfor mutual dependencybetween the functions. Performance measurement initiates individualgoal setting and planning. Performance measurement enables ... R. and Hart, S. J. (2003). ‘In Search of Strategic Management Accounting:Theoretical and Field Study Perspectives’, Management Accounting Research, 14(3): 255 –79.MCS AND THE CRAFTING OF STRATEGY...
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Controlling Strategy Management and Performance Measurement_8 pptx
... roleCAPITAL BUDGETING, COORDINATION, AND STRATEGY 153 the image of four dimensions of performance measurement, and itallowed a local interpretation of what strategy was about, namely thelocal ... Accounting, Organizations and Society,24(7): 52 5 59 .Anthony, R. N. (19 65) . Planning and Control Systems: A Framework for Analysis. Boston,MA: Harvard University.Briers, M. and Chua, W. F. (2001). ... Society, 5( 1): 5 27.148 ALLAN HANSEN & JAN MOURITSENcontrol, performance, and change. It actually helped integrate varioussingular management areas such as marketing and production and intertwined...
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Controlling Strategy Management and Performance Measurement_9 ppt
... die (millions)12 28 64 150 350 800Multiple $2.3 $2.3$2.3 $2.3$2.3Cost/transistor (thousands of a cent) 10 .50 .20.10. 05 0.02Scaling/reduction factor 0 .5 $0 .50 .50 .5 $0 .5 aFor brevity of exposition, ... (millions) 64 256 1,000 4,000 16,000 64,000Multiple per generation 4 $44 4 4Cost/bit (thousands of a cent) 0.017 0.007 0.003 0.001 0.00 05 0.0002Scaling/reduction factor $0. 45 0 .5 $0 .50 .5 $0 .5 MicroprocessorsTransistors ... workstatio n and server computers, operatingsystems, database management systems, and an extensive range ofapplications software, in such areas as electronic commerce, supplychain management, and mechanical...
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Controlling Strategy Management and Performance Measurement_10 pptx
... routines 41–2 and autonomous strategic ac-tions 45 6, 47, 52 –4, 55 cybernetic model of 37, 39–41, 42 and deliberate strategy 43, 46, 47–9, 52 and induced strategic actions 44 5, 47, 49 52 management ... innovation 55 and strategic management accounting 127, 128, 143 5, 146 –7 and strategy 128–9budgetary control 3budgeting systems 73budgets and deliberate strategy 49 and interactive controls 72 and ... 3crafting strategy, and practicetheory 106, 107, 121creativity and the BSC 1 35 and innovation 53 culture, and innovation 40, 53 customer functionality and quality 1 25 customer satisfaction and lack...
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