Weitere Kapitel dieses Buchs durch Wischen aufrufen
In recent years a great deal of interest has been focused on studying the relationship between strategy and management control systems (MCS). However, it is well known that the results from these studies are somewhat ambiguous and contradictory. In an attempt to explain these types of conflicting results, as well as increase our understanding of the relationship between strategy and MCS, two different, but interrelated, areas of research directions have evolved.
Bitte loggen Sie sich ein, um Zugang zu diesem Inhalt zu erhalten
Sie möchten Zugang zu diesem Inhalt erhalten? Dann informieren Sie sich jetzt über unsere Produkte:
Ahlström, P. (2008). Strategier och styrsystem för seniorboendemarknaden (Eng: Strategies and control systems for the senior housing market). Dissertation No. 1188, Linköping Studies in Science and Technology, Linköping University.
Brettell Grip, A.-K. (2009). Funding and accountability: Studies of a Swedish and a British chamber orchestra. Stockholm: Economic Research Institute, Stockholm School of Economics (EFI).
Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the “new public sector”. Management Accounting Research, 11, 281–306. CrossRef
Budding, G. T. (2004). Accountability, environmental uncertainty and government performance: Evidence from Dutch municipalities. Management Accounting Research, 15, 285–304. CrossRef
Geiger, D. R., & Ittner, C. D. (1996). The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society, 21, 549–567. CrossRef
Gerdin, J., & Greve, J. (2004). Forms of contingency fit in management accounting research. Accounting, Organizations and Society, 29, 303–326. CrossRef
Gerdin, J., & Greve, J. (2008). The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society, 33, 995–1009. CrossRef
Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research, 23, 205–223. CrossRef
Goold, M., Campbell, A., & Alexander, M. (1994). Corporate-level strategy: Creating value in the multibusiness company. New York: Wiley.
Govindarajan, V. (1988). A contingency approach to strategy implementation at the business unit level: Integrating administrative mechanisms with strategy. Academy of Management Journal, 31, 828–853. CrossRef
Govindarajan, V., & Gupta, A. K. (1985). Linking control systems to business strategy: Impact on performance. Accounting, Organizations and Society, 10, 51–66. CrossRef
Gulamhussen, M. A., & Guerreiro, L. (2009). The influence of foreign equity and board membership on corporate strategy and internal cost management in Portuguese banks. Management Accounting Research, 20, 6–17. CrossRef
Gupta, A. K., & Govindarajan, V. (1984). Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation. Academy of Management Journal, 27, 25–41. CrossRef
Hartmann, F. G. H., & Moers, F. (1999). Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis. Accounting, Organizations and Society, 24, 291–315. CrossRef
Hartmann, F. G. H., & Moers, F. (2003). Testing contingency hypotheses in budgetary research using moderated regression analysis: A second look. Accounting, Organizations and Society, 28, 803–809. CrossRef
Hutzschenreuter, T., & Kleindienst, I. (2006). Strategy-process research: What have we learned and what is still to be explored. Journal of Management, 32, 673–720. CrossRef
Jørgensen, B., & Messner, M. (2010). Accounting and strategising: A case study from new product development. Accounting, Organizations and Society, 33, 184–204. CrossRef
Kald, M., Nilsson, F., & Rapp, B. (2000). On strategy and management control: The importance of classifying the strategy of the business. British Journal of Management, 11, 197–212. CrossRef
Kober, R., Ng, J., & Paul, J. P. (2007). The interrelationship between management control mechanisms and strategy. Management Accounting Research, 18, 425–452. CrossRef
Langfield-Smith, K. (2007). A review of quantitative research in management control systems and strategy. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (Vol. 2, pp. 753–783). Oxford: Elsevier. CrossRef
Langfield-Smith, K. (2008). Strategic management accounting. How far have we come in 25 years? Accounting, Auditing and Accountability Journal, 21, 204–228. CrossRef
Luft, J., & Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28, 169–249. CrossRef
Maitlis, S., & Lawrence, T. B. (2003). Orchestral manoeuvres in the dark: Understanding failure in organizational strategizing. Journal of Management Studies, 40, 109–139. CrossRef
Miles, R. E., & Snow, C. C. (1978). Organizational strategy, structure and process. New York: McGraw-Hill.
Modell, S. (2012). Strategy, political regulation and management control in the public sector: Institutional and critical perspectives. Management Accounting Research, 23, 278–295. CrossRef
Nilsson, E. B. (2010). Strategi, styrning och konkurrenskraft – En longitudinell studie av Saab AB (Eng: Strategy, control and competitive advantage – A longitudinal study of Saab AB). Dissertation No. 1318, Linköping Studies in Science and Technology, Linköping University.
Nilsson, F., & Rapp, B. (2005). Understanding competitive advantage: The importance of strategic congruence and integrated control. Berlin: Springer.
Nilsson, F., & Stockenstrand, A.-K. (2012). Strategisk ekonomistyrning – Exemplet budgetering (Eng: Strategy and management control – The example of budgeting), Bonnier ledarskapshandböcker: Ekonomistyrning, Section 3.6: 1–21.
Nixon, B., & Burns, J. (2012a). Editorial: Strategic management accounting. Management Accounting Research, 23, 225–228. CrossRef
Nixon, B., & Burns, J. (2012b). The paradox of strategic management accounting. Management Accounting Research, 23, 229–244. CrossRef
Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors. New York: The Free Press.
Shank, J. K., & Govindarajan, V. (1993). Strategic cost Management: The new tool for competitive advantage. New York: The Free Press.
Stewart, G. B. (1999). The quest for value: A guide for senior managers. New York: Harper Business.
Ward, P. T., Bickford, D. J., & Leong, G. K. (1996). Configurations of manufacturing strategy, business strategy, environment and structure. Journal of Management, 22, 597–626. CrossRef
- Funding, Strategies and Management Control Systems: Empirical Evidence from Two Chamber Orchestras
- Springer Berlin Heidelberg
Neuer Inhalt/© Stellmach, Neuer Inhalt/© BBL, Neuer Inhalt/© Maturus, Pluta Logo/© Pluta, Neuer Inhalt/© hww, Best Practices zu agiler Qualität