chap011 international management management decision and control

... Controlling Strategy This page intentionally left blank Controlling Strategy Management, Accounting, and Performance Measurement Edited by CHRISTOPHER ... understanding of the relationship between MCS and strategy CONTROLLING STRATEGY References Ahrens, T (1997) ‘Strategic Interventions of Management Accountants: Everyday Practice of British and ... be (Tomkins and Carr 1996; Guilding et al 2000; Roslender and Hart 2003) High-profile and active authors such as Goldratt and Cox (1992) argued strongly against the benefits of ABC, and many surveys...

... (Abernethy and Lillis 1995) Chenhall and Langfield-Smith (1998) linked performance with combinations of various traditional and CONTENT AND PROCESS APPROACHES 17 contemporary controls and a range ... budgets and organic decision processes (Chenhall and Morris 1995; Chapman 1998) and the interactive use of MCS (Simons 1995; Abernethy CONTENT AND PROCESS APPROACHES 27 and Brownell 1999; Bisbe and ... costs and value drivers to alternate strategies, thereby enabling cost–benefit analysis and an understanding of process requirements to effect strategies (Shank and Govindarajan 1995; Kaplan and...

... R L., and Cross, K F (1990) ‘Do Financial and Nonfinancial Performance Measures Have to Agree?’, Management Accounting, (Nov.): 28–36 Malina, M A and Selto, F H (2001) ‘Communicating and Controlling ... Accounting for Issues and Support’, Accounting, Organizations and Society, 15(1/2): 67–76 de Wit, B and Meyer, R (1999) Strategy Synthesis London: Thompson Donaldson, L and Hilmer, F G (1998) ... —— , Sutcliffe, K M., Miller, C C., and Glick, W H (1993) ‘Organizational Change and Redesign: Ideas and Insights for Improving Performance , Understanding and Predicting Organizational Change...

... Chapman (ed.), Controlling Strategy: Management, Accounting and Performance Measurement Oxford: Oxford University Press —— —— , and Meyer, M W (2003a) ‘Subjectivity and the Weighting of Performance ... ‘Capital Budgeting, Coordination and Strategy: A Field Study of Interfirm and Intra-firm Mechanisms’, in C S Chapman (ed.), Controlling Strategy: Management, Accounting and Performance Measurement Oxford: ... (Miller and O’Leary 2005); and how MCS can be designed and used to promote improved strategic performance and control through the creation of strategic knowledge and strategic thinking (Ittner and...

... control and other organizational systems through networks of individuals (and non-humans) (e.g Briers and Chua 2001; Jones and MCS AND THE CRAFTING OF STRATEGY 121 Dugdale 2002; Dechow and Mouritsen ... new management control and performance measurement systems (e.g Anderson 1995; Shields 1995; Anderson and Young 1999; Cavalluzzo and Ittner 2004), showing how selection and interpretation of metrics, ... Multinational Organisations’, Accounting, Organizations and Society (In Press.) Roberts, J (1990) Strategy and Accounting in a U.K Conglomerate’, Accounting, Organizations and Society, 15: 107–26...