... approaches to strategy and
MCS, that strategy and organizational change are important issues in
CONTENT AND PROCESS APPROACHES 25
contemporar y controls and a range of strategies and manufacturing
practices.
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 pr...
... 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 Insights
for...
... 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...
... 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, ... 196– 233 .
Cavalluzzo, K. S. and Ittner, C. D. (2004). ‘Implementing Performance Measurement In-
novations: Evidence from Government’, Accounting, Organization and Soc...
... 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
new ... (thousands of a cent) 0.017 0.007 0.0 03 0.001 0.0005 0.0002
Scaling/reduction factor $0.45 0.5 $0.50.5 $0.5
Microprocessors
Transistors per die (millions)
12 28 64...
... 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 ,...
... reveals strengths
and weaknesses. A variety of planning and forecasting tools helps
CONTENT AND PROCESS APPROACHES 23
formalize and encourage a rational examination of options and their
resource ... Pinochot and Pinochot (19 93: 178 –
83) contrast the advantages of outsourcing, stressing trade-offs between
economies of scale and economies of intimacy, integration and scope,...
... 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 Insights
for...