Controlling Strategy Management, Accounting, and Performance Measurement 10 docx
Controlling Strategy Management, Accounting, and Performance Measurement_1 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...
Controlling Strategy Management, Accounting, and Performance Measurement_2 pdf
... 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...
Controlling Strategy Management, Accounting, and Performance Measurement_3 doc
... 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....
Controlling Strategy Management, Accounting, and Performance Measurement_5 doc
... 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...
Controlling Strategy Management, Accounting, and Performance Measurement_7 docx
... 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...
Controlling Strategy Management, Accounting, and Performance Measurement_8 pot
... 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,...
Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx
... 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...
Controlling Strategy Management, Accounting, and Performance Measurement_10 docx
... 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...
Controlling Strategy Management and Performance Measurement_2 pptx
... 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...
Controlling Strategy Management and Performance Measurement_3 docx
... 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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