Controlling Strategy Management, Accounting, and Performance Measurement 5 doc

... 978-019-928323-1 ISBN 0-19-928063-0 978-019-928063-6 (pbk.) 1 357 9108642 Controlling Strategy Management, Accounting, and Performance Measurement Edited by CHRISTOPHER S. CHAPMAN 1 This book is ... Accounting Horizons, 15( 1): 87–1 05. —— (2001b). ‘Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II’, Accounting Horizons, 15(...

Ngày tải lên: 20/06/2014, 18:20

... 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 1993; Kotha and Vadlamani 19 95, Kotha et al. 19 95) , while other researchers have identi- fied strategic...

Ngày tải lên: 20/06/2014, 18:20

... 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: 259 – 85. —— and Gupta, A. K. (19 85) . ‘Linking Control Systems to Business Unit Strategy: Impact on Performance , Accounting, Organizations and Soc...

Ngày tải lên: 20/06/2014, 18:20

... 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 Lang...

Ngày tải lên: 20/06/2014, 18:20

... man- agement control and performance measurement systems (e.g. Ander- son 19 95; Shields 19 95; Anderson and Young 1999; Cavalluzzo and Ittner 2004), showing how selection and interpretation of ... of performance measurements Performance measurement accounts for mutual dependency between the functions. Performance measurement initiates individual goal setting and plann...

Ngày tải lên: 20/06/2014, 18:20

... 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 the Evaluation of Activity-Based Costing Systems’, Accounting, Organizati...

Ngày tải lên: 20/06/2014, 18:20

... die (millions) 12 28 64 150 350 800 Multiple $2.3 $2.3 $2.3 $2.3 $2.3 Cost/transistor (thousands of a cent) 10 .50 .20.10. 05 0.02 Scaling/reduction factor 0 .5 $0 .50 .50 .5 $0 .5 a For brevity of exposition, ... (millions) 64 256 1,000 4,000 16,000 64,000 Multiple per generation 4 $44 4 4 Cost/bit (thousands of a cent) 0.017 0.007 0.003 0.001 0.00 05 0.0002 Scaling/reduction factor $0....

Ngày tải lên: 20/06/2014, 18:20

... innovation and interactive controls 72–3 innovation 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 ... 3 crafting strategy, and practice theory 106, 107, 121 creativity and the BSC 1 35 and innovation 53 culture, and innovation 40, 53 customer functionality...

Ngày tải lên: 20/06/2014, 18:20

... 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 prioriti...

Ngày tải lên: 21/06/2014, 03:20

... Management Journal, 33: 259 – 85. —— 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 Managem...

Ngày tải lên: 21/06/2014, 03:20