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Controlling strategy management accounting and performance measurement oxford

Controlling Strategy Management, Accounting, and Performance Measurement_1 docx

Controlling Strategy Management, Accounting, and Performance Measurement_1 docx

... 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...
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Controlling Strategy Management, Accounting, and Performance Measurement_2 pdf

Controlling Strategy Management, Accounting, and Performance Measurement_2 pdf

... (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...
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Controlling Strategy Management, Accounting, and Performance Measurement_3 doc

Controlling Strategy Management, Accounting, and Performance Measurement_3 doc

... 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...
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Controlling Strategy Management, Accounting, and Performance Measurement_5 doc

Controlling Strategy Management, Accounting, and Performance Measurement_5 doc

... 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...
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Controlling Strategy Management, Accounting, and Performance Measurement_7 docx

Controlling Strategy Management, Accounting, and Performance Measurement_7 docx

... 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...
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Controlling Strategy Management, Accounting, and Performance Measurement_8 pot

Controlling Strategy Management, Accounting, and Performance Measurement_8 pot

... Hospitals’, Accounting, Organizations and Society, 20(2/3): 111–45 Cooper, R and Slagmulder, R (1997) Target Costing and Value Engineering Portland, OR: Productivity Press Goold, M and Campbell, ... Complexity, 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 Spatial ... Hopwood, A G., Hughes, J., and Nahapiet, J (1980) ‘The Role of Accounting in Organizations and Society’, Accounting, Organizations and Society, 5(1): 5–27 STRATEGIES AND ORGANIZATIONAL PROBLEMS...
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Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx

Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx

... COORDINATION, AND STRATEGY 165 suppliers as benefiting the industry as a whole, and cooperates with other semiconductor manufacturers to specify collective design needs and time-lines As the president and ... manufactures hardware and software products for Internet-based and local-area networking, as well as chip-sets, motherboards, flash-memories, and other ‘building blocks’ for computing and Internet-based ... product, and factory designs with one another internally, and with those of suppliers, complementors, and customers externally They include the expense of the organization structures and systems...
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Controlling Strategy Management, Accounting, and Performance Measurement_10 docx

Controlling Strategy Management, Accounting, and Performance Measurement_10 docx

... 136 and organizational strategymaking 106 and performance measurement 65–8, 81, 127, 131, 135 and practice theory 121, 122 and process approaches to strategy 25 and reward systems 65–8, 81 and ... control systems) 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 106–22 MCS /strategy research ... defender strategies, and performance evaluation and reward systems 64 185 delegation and deliberate strategy 48 and strategic management accounting 146 deliberate strategy 128 and innovation 43,...
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Controlling Strategy Management and Performance Measurement_2 pptx

Controlling Strategy Management and Performance Measurement_2 pptx

... Content and Process Approaches to Studying Strategy and Management Control Systems Robert H Chenhall This chapter is concerned with developing our understanding of the role of management control ... analysis and an understanding of process requirements to effect strategies (Shank and Govindarajan 1995; Kaplan and Cooper 1998) Performance measurement has evolved from enhancing the usefulness of performance ... (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...
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Controlling Strategy Management and Performance Measurement_3 docx

Controlling Strategy Management and Performance Measurement_3 docx

... 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 ... deliberate strategy that is randomly mixed with the emergent strategy Rather, top management knows that the deliberate strategy will never be implemented and instead of trying to force it, top management ... 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) Management...
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Controlling Strategy Management and Performance Measurement_5 pdf

Controlling Strategy Management and Performance Measurement_5 pdf

... ‘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: ... (ed.), Controlling Strategy: Management, Accounting and Performance Measurement Oxford: Oxford University Press —— and Langfield-Smith, K (1998) ‘The Relationship between Strategic Priorities, Management ... (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...
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Controlling Strategy Management and Performance Measurement_6 docx

Controlling Strategy Management and Performance Measurement_6 docx

... 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 examination of management ... Business Performance Management: Current State of the Art Cranfield: Cranfield School of Management and Hyperion Miller, P and O’Leary, T (2005) ‘Capital Budgeting, Coordination and Strategy: ... View’, in C S Chapman (ed.), Controlling Strategy: Management, Accounting and Performance Measurement Oxford: Oxford University Press Argyris, C (1982) Reasoning, Learning, and Action San Francisco:...
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Controlling Strategy Management and Performance Measurement_7 pptx

Controlling Strategy Management and Performance Measurement_7 pptx

... implementing 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 ... constitution of management 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 ... prior to the work to develop strategy and that therefore strategy is not before organizational action and problems but part of organizational action and problems Strategy is one of the operations...
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Controlling Strategy Management and Performance Measurement_8 pptx

Controlling Strategy Management and Performance Measurement_8 pptx

... Organizations and Society, 20(2/3): 111–45 Cooper, R and Slagmulder, R (1997) Target Costing and Value Engineering Portland, OR: Productivity Press Goold, M and Campbell, A (1987) Strategies and Styles: ... Strategies, Deliberate and Emergent’, Strategic Management Journal, 6(3): 257–72 —— Ahlstrand, B., and Lampel, J (1998) Strategy Safari: A Guided Tour through the Wilds of Strategic Management Hemel ... form into which management practices can be put and which combine what may be shorthand for any conceivable concern that a management of a firm may have References Ahrens, T and Chapman, C (2004)...
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Controlling Strategy Management and Performance Measurement_9 ppt

Controlling Strategy Management and Performance Measurement_9 ppt

... COORDINATION, AND STRATEGY 165 suppliers as benefiting the industry as a whole, and cooperates with other semiconductor manufacturers to specify collective design needs and time-lines As the president and ... workstation and server computers, operating systems, database management systems, and an extensive range of applications software, in such areas as electronic commerce, supply chain management, and mechanical ... manufactures hardware and software products for Internet-based and local-area networking, as well as chip-sets, motherboards, flash-memories, and other ‘building blocks’ for computing and Internet-based...
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