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Controlling Strategy Management, Accounting, and Performance Measurement 3 doc

Controlling Strategy Management, Accounting, and Performance Measurement_1 docx

Controlling Strategy Management, Accounting, and Performance Measurement_1 docx

... Lynn, NorfolkISBN 0-19-92 832 3-0 978-019-92 832 3-1ISBN 0-19-9280 63- 0 978-019-9280 63- 6 (pbk.) 135 79108642 Controlling Strategy Management, Accounting, and Performance Measurement Edited byCHRISTOPHER ... Accounting, Organizations and Society, 22(2): 189–205.—— (1998). ‘Accountants in Organisational Networks’, Accounting, Organizations and So-ciety, 23( 8): 737 –66.Cheatham, C. and Cheatham, L. (1996). ... Accounting Horizons (Sept.): 1– 13. Dent, J. F. (1990). Strategy, Organization and Control: Some Possibilities for AccountingResearch’, Accounting, Organizations and Society, 3 26.Diebold, J. (1965)....
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Controlling Strategy Management, Accounting, and Performance Measurement_2 pdf

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 ... differentiation and cost leadership (Miller and Dess 19 93; Kotha and Vadlamani 1995, Kotha et al. 1995), while other researchers have identi-fied strategic priorities as a key to understanding strategy ... Pinochot and Pinochot (19 93: 178 – 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, Accounting, and Performance Measurement_3 doc

Controlling Strategy Management, Accounting, and Performance Measurement_3 doc

... 55–77.Archer, S. and Otley D. T. (1991). Strategy, Structure, Planning and Control System and Performance Evaluation—Rumenco Ltd’, Management Accounting Research, 2 63 30 3.Argyris, C. and Kaplan, ... Current State’, Accounting, Organizations and Society, 24(5/6): 4 83 506.Huber, G. P. and Glick W. H. (19 93) . Organizational Change and Redesign: Ideas and Insightsfor Improving Performance. New ... Management and the Choice ofInformation and Reward Systems’, Journal of Accounting Research, 33 (Supp.): 1 34 .—— and Larcker, D. F. (1997). ‘Quality Strategy, Strategic Control Systems, and Organiza-tional...
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Controlling Strategy Management, Accounting, and Performance Measurement_5 doc

Controlling Strategy Management, Accounting, and Performance Measurement_5 doc

... (1997). ‘Quality Strategy, Strategic Control Systems, and Organ-izational Performance , Accounting, Organizations and Society, 22 (3/ 4): 2 93 31 4.—— —— (1998). ‘Innovations in Performance Measurement: ... Accounting 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, ... Controlling Strategy: Management, Accounting and Performance Meas-urement. Oxford: Oxford University Press.—— —— , and Meyer, M. W. (2003a). ‘Subjectivity and the Weighting of Performance Measures:...
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Controlling Strategy Management, Accounting, and Performance Measurement_7 docx

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 ... valuechain (Shank and Govindarajan 19 93) , product attributes (Bromwich1990), and customer functionality and quality (Cooper and Slagmulder1997) have been mobilized and strategic performance measurementssystems...
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Controlling Strategy Management, Accounting, and Performance Measurement_8 pot

Controlling Strategy Management, Accounting, and Performance Measurement_8 pot

... Review, 33 (3) : 114 35 .Hopwood, A. G. (19 83) . ‘On Trying to Study Accounting in the Contexts in Which ItOperates’, Accounting, Organizations and Society, 8(2 /3) : 287 30 6.Ittner, C. D. and Larcker, ... 196– 233 .Cavalluzzo, K. S. and Ittner, C. D. (2004). ‘Implementing Performance Measurement In-novations: Evidence from Government’, Accounting, Organization and Society, 29 (3/ 4):2 43 67.Chenhall, R. H. and Langfield-Smith, ... Techniques and Management Accounting: An Empirical Investiga-tion Using a Systems Approach’, Accounting, Organizations and Society, 23( 3): 2 43 64.Chua, W. F. (1995). ‘Experts, Networks and Inscriptions...
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Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx

Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx

... acrossalternatives. 13 Intel Corporate Finance, Capital Project Authorization (1998) (internal document);Interview, Corporate Capital Controller, 23 July 1996.CAPITAL BUDGETING, COORDINATION, AND STRATEGY 1 63 new ... (thousands of a cent) 0.017 0.007 0.0 03 0.001 0.0005 0.0002Scaling/reduction factor $0.45 0.5 $0.50.5 $0.5MicroprocessorsTransistors per die (millions)12 28 64 150 35 0 800Multiple $2 .3 $2 .3 $2 .3 ... projection, and ex-treme ultraviolet (EUV)—for patterning electronic features of 0.1-micron and below. Each of them had proponents among semiconductorfirms and within the supply base. IBM and others...
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Controlling Strategy Management, Accounting, and Performance Measurement_10 docx

Controlling Strategy Management, Accounting, and Performance Measurement_10 docx

... 132 , 148 and BRFkredit 131 , 140 –2, 1 43 and Columbus IT Partner 131 , 137 –40, 1 43 and content approaches to strategy 22 and corporate value and coherence 126–48 and ErcoPharm 131 , 132 –4, 1 43 and ... Kvadrat 131 , 135 –8, 138 , 1 43 mini-scorecards (personal BSC) 136 and organizational strategy- making 106 and performance measure-ment 65–8,81, 127, 131 , 135 and practice theory 121, 122 and process ... 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...
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Controlling Strategy Management and Performance Measurement_2 pptx

Controlling Strategy Management and Performance Measurement_2 pptx

... reveals strengths and weaknesses. A variety of planning and forecasting tools helpsCONTENT AND PROCESS APPROACHES 23 formalize and encourage a rational examination of options and theirresource ... Pinochot and Pinochot (19 93: 178 – 83) contrast the advantages of outsourcing, stressing trade-offs betweeneconomies of scale and economies of intimacy, integration and scope,lower fixed costs and ... in understandingthe processes involved in understanding and managing the complexityinvolved in intellectual capital (Fincham and Roslender 20 03) .An important area of enquiry is how strategy...
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Controlling Strategy Management and Performance Measurement_3 docx

Controlling Strategy Management and Performance Measurement_3 docx

... 55–77.Archer, S. and Otley D. T. (1991). Strategy, Structure, Planning and Control System and Performance Evaluation—Rumenco Ltd’, Management Accounting Research, 2 63 30 3.Argyris, C. and Kaplan, ... Current State’, Accounting, Organizations and Society, 24(5/6): 4 83 506.Huber, G. P. and Glick W. H. (19 93) . Organizational Change and Redesign: Ideas and Insightsfor Improving Performance. New ... Management and the Choice ofInformation and Reward Systems’, Journal of Accounting Research, 33 (Supp.): 1 34 .—— and Larcker, D. F. (1997). ‘Quality Strategy, Strategic Control Systems, and Organiza-tional...
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