Controlling Strategy Management, Accounting, and Performance Measurement 10 docx

... 978-019-928323-1 ISBN 0-19-928063-0 978-019-928063-6 (pbk.) 1357 9108 642 Controlling Strategy Management, Accounting, and Performance Measurement Edited by CHRISTOPHER S. CHAPMAN 1 This book is humbly ... Performance Measurement , Adminis- trative Science Quarterly, 1(2): 240–7. Roberts, J. (1990). Strategy and Accounting in a U.K. Conglomerate’, Accounting, Organ- iza...

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 1995, Kotha et al. 1995), while other researchers have identi- fied strategic pri...

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... 1988) and participative budgeting (Shields and Shields 1998) also breaks from the command- and- control view to suggest a different view, less rigid and more open to innovation. Ahrens and Chapman ... 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....

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... of performance measures and strategy have focused on the use and bene- fits of, or emphasis on, performance measures (Abernethy and Lillis 1995; Chenhall and Langfield-Smith 1998; Baines and ... Budgeting, Coordination and Strategy: A Field Study of Inter- firm and Intra-firm Mechanisms’, in C. S. Chapman (ed.), Controlling Strategy: Manage- ment, Accounting and Per...

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... 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...

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... Service’, Accounting, Organizations and Society, 17(6): 561–93. Roberts, J. (1990). Strategy and Accounting in a U.K. Conglomerate’, Accounting, Organ- izations and Society, 15(1/2): 107 –26. Shank, ... 196–233. Cavalluzzo, K. S. and Ittner, C. D. (2004). ‘Implementing Performance Measurement In- novations: Evidence from Government’, Accounting, Organization and Society,...

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... projection, and ex- treme ultraviolet (EUV)—for patterning electronic features of 0.1- micron and below. Each of them had proponents among semiconductor firms and within the supply base. IBM and others ... 1). CAPITAL BUDGETING, COORDINATION, AND STRATEGY 167 Table 6 Required rates and directions of change in individual design variables to achieve coordinated and system-wide i...

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... 136 and organizational strategy- making 106 and performance measure- ment 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...

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... formulating and implement- ing strategy. Strategy has become a dominant influence in the study of organizations. Researchers in areas such as economics (Milgrom and Roberts 1992; Seth and Thomas ... Kochan and Osterman 1994), information technology (IT) (Grover et al. 1997), and organizational behaviour (Knights and Morgan 1991;Roweetal.1994; Rouleau and Seguin 1995) all seek...

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... 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). ... 9: 109 –41. Fullerton, R. R. and McWatters, C. S. (2002). ‘The Role of Performance Measures and Incentive Systems in Relation to the Degree of JIT Implementation’, Accou...

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