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Controlling Strategy Management, Accounting, and Performance Measurement 5 doc

Controlling Strategy Management, Accounting, and Performance Measurement_1 docx

Controlling Strategy Management, Accounting, and Performance Measurement_1 docx

... 978-019-928323-1ISBN 0-19-928063-0 978-019-928063-6 (pbk.)1 357 9108642 Controlling Strategy Management, Accounting, and Performance Measurement Edited byCHRISTOPHER S. CHAPMAN1This book is ... Accounting Horizons, 15( 1): 87–1 05. —— (2001b). ‘Transforming the Balanced Scorecard from Performance Measurement toStrategic Management: Part II’, Accounting Horizons, 15( 2): 147–60.—— and Norton, D. ... V. (1 956 ). ‘Dysfunctional Consequences of Performance Measurement , Adminis-trative Science Quarterly, 1(2): 240–7.Roberts, J. (1990). Strategy and Accounting in a U.K. Conglomerate’, Accounting,...
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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 25 contemporar y controls and a range of strategies and manufacturingpractices.In ... 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 ... 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...
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Controlling Strategy Management, Accounting, and Performance Measurement_3 doc

Controlling Strategy Management, Accounting, and Performance Measurement_3 doc

... 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: 25985. —— 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). ... Current State’, Accounting, Organizations and Society, 24 (5/ 6): 483 50 6.Huber, G. P. and Glick W. H. (1993). Organizational Change and Redesign: Ideas and Insightsfor Improving Performance. New...
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Controlling Strategy Management, Accounting, and Performance Measurement_5 doc

Controlling Strategy Management, Accounting, and Performance Measurement_5 doc

... 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, ... of performance measures and strategy have focused on the use and bene-fits of, or emphasis on, performance measures (Abernethy and Lillis 19 95; Chenhall and Langfield-Smith 1998; Baines and ... (Miller and O’Leary 20 05) ; and how MCS can be designed and used to promoteimproved strategic performance and control through the creation ofstrategic knowledge and strategic thinking (Ittner and...
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Controlling Strategy Management, Accounting, and Performance Measurement_7 docx

Controlling Strategy Management, Accounting, and Performance Measurement_7 docx

... 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 ... man-agement accounting /performance measurement (see also Preston et al.1992; Chua 19 95; Briers and Chua 2001). The analysis refrains fromseeing strategy as a black box and attempts to see and illuminate...
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Controlling Strategy Management, Accounting, and Performance Measurement_8 pot

Controlling Strategy Management, Accounting, and Performance Measurement_8 pot

... Health Service’, Accounting, Organizations and Society, 17(6): 56 1–93.Roberts, J. (1990). Strategy and Accounting in a U.K. Conglomerate’, Accounting, Organ-izations and Society, 15( 1/2): 107–26.Shank, ... 7(Fall): 1 51 .—— and Young, S. M. (1999). ‘The Impact of Contextual and Process Factors on theEvaluation of Activity-Based Costing Systems’, Accounting, Organizations and Society,24(7): 52 5 59 .Anthony, ... Naming and Topology’, in J. Law and J. Hassard(eds.), Actor Network Theory and After. Oxford: Blackwell, 1– 15. Miller, P. and O’Leary, T. (1993). Accounting, ‘‘Economic Citizenship’’, and the...
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Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx

Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx

... 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 ... Future(N0) 19 95 (N1) 1998 (N2) 2001 (N3) 2004 (N4) 2007 (N 5 ) 2010Suppliers’ innovations in equipment sets and materialsaLithographyMinimum feature size (mm) 0. 35 0. 25 0.18 0.130.100.07Scaling...
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Controlling Strategy Management, Accounting, and Performance Measurement_10 docx

Controlling Strategy Management, Accounting, and Performance Measurement_10 docx

... innovation and interactivecontrols 72–3innovation and MCS 1, 5, 22, 37 57 and adaptive routines 41–2 and autonomous strategic ac-tions 45 6, 47, 52 –4, 55 cybernetic model of 37, 39–41, 42 and deliberate ... 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 ... deliberate strategy 43, 46, 47–9, 52 and induced strategic actions 44 5, 47, 49 52 management accountinginnovations 1 25 and strategic change 38, 42–6 and strategic innovation 46, 47, 55 –6inside-out...
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Controlling Strategy Management and Performance Measurement_2 pptx

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 ... 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 ... Kochan and Osterman 1994), information technology (IT)(Grover et al. 1997), and organizational behaviour (Knights and Morgan1991;Roweetal.1994; Rouleau and Seguin 19 95) all seek to understandthe...
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Controlling Strategy Management and Performance Measurement_3 docx

Controlling Strategy Management and Performance Measurement_3 docx

... Management Journal, 33: 25985. —— 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). ... 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, ... Current State’, Accounting, Organizations and Society, 24 (5/ 6): 483 50 6.Huber, G. P. and Glick W. H. (1993). Organizational Change and Redesign: Ideas and Insightsfor Improving Performance. New...
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