... LL
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Theoretical and Field Study Perspectives’, Management Accounting Research, 14 (3) :
255–79.
Schreyo
¨
gg, G. and Steinmann, ... 1997;
McGowan and Klammer 1997; Krumwiede 1998; Anderson and Young
1999; Kennedy and Affleck-Graves 2001; Anderson et al. 2002; Chenhall
2004). These characteris...
... 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...
... Implications
for Strategy Formulation’, California Management Review, 33 (3) : 114 35 .
Hopwood, A. G. (19 83) . ‘On Trying to Study Accounting in the Contexts in Which It
Operates’, Accounting, Organizations and ... Society, 8(2 /3) : 287 30 6.
Ittner, C. D. and Larcker, D. F. (1998). ‘Innovations in Performance Measurement: Trends
and Research Implications’, Journal of Manage...
... 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 ,...
... Organizations and
Society, 23( 8): 737 –66.
Chenhall, R. (2005). ‘Content and Process Approaches to Studying Strategy and Manage-
ment Control’, in C. Chapman (ed.), Controlling Strategy: Management, ... Management Control Systems and Strategy: a Critical Review’,
Accounting, Organizations and Society, 22: 207 32 .
—— (2005). ‘New Directions and Achievements in Management...
... Mechanisms with Strategy , Academy
of Management Journal, 31 : 828– 53.
—— and Fisher, J. (1990). Strategy, Control System and Resource Sharing: Effects on
Business-Unit Performance , Academy of Management ... Manufacturing, Management Accounting Systems and Prof-
itability’, Accounting and Business Research, 30 (2): 137 –51.
Mignon, H. (20 03) . ‘Impact of Output Manageme...
... (2005). ‘Content and Process Approaches to Studying Strategy and Management
Control Systems’, in C. S. Chapman (ed.), Controlling Strategy: Management, Accounting
and Performance Measurement. Oxford: ... Approach’, Accounting, Organizations and Society, 23( 3): 2 43 64.
—— —— (20 03) . Performance Measurement and Reward Systems, Trust and Strategic
Change’, Journal o...
... of management control and strategy, and the
relationship between the two. We seek to understand the relationship
between 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. (20 03) . Performance Implications of Strategic P...
... across
alternatives.
13
Intel Corporate Finance, Capital Project Authorization (1998) (internal document);
Interview, Corporate Capital Controller, 23 July 1996.
CAPITAL BUDGETING, COORDINATION, AND STRATEGY 1 63
high-volume ... workstatio n and server computers, operating
systems, database management systems, and an extensive range of
applications software, in such areas as ele...
... approaches to strategy and
MCS, that strategy and organizational change are important issues in
CONTENT AND PROCESS APPROACHES 25
Roslender, R. and Hart, S. J. (20 03) . ‘In Search of Strategic Management ... le,
CONTENT AND PROCESS APPROACHES 13
Combining content and process approaches
In this chapter a distinction between content and process approaches
has been made to...