Weitere Kapitel dieses Buchs durch Wischen aufrufen
Globalization has sweeping consequences for the competitive situation of firms. Markets are integrated, customers are more demanding, new competitors appear, etc. These developments change the conditions for control in companies (Rom and Rhode 2007; Sutton 2006). Consequently, the subject of strategy has acquired greater importance and attracted the interest of many scholars in the field of management control (see for example Bhimani and Langfield-Smith 2007). For a long time research focused on studying how the design and use of management control affect implementation of strategies. In recent years, there has also been a growing interest in examining the role of management control in formulating strategies (Langfield-Smith 2007). This is a welcome expansion of the focus of research in the field, since the primary purpose of the strategy process is to channel attention and distribute it to the areas of special importance for making the firm a strong competitor (cf. Ocasio 1997; Ocasio and Joseph 2008).
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:
Anthony, R. N., & Govindarajan, V. (2007). Management control systems (12th ed.). Boston: McGraw-Hill.
Baden-Fuller, C. W. F., & Stopford, J. M. (1991). Globalization frustrated: The case of white goods. Strategic Management Journal, 12, 493–507. CrossRef
Bartlett, C., & Ghoshal, S. (1989). Managing across borders: The transnational solution. Boston: Harvard Business School Press.
Bhimani, A. (2003). Digitization and accounting change. In A. Bhimani (Ed.), Management accounting in the digital economy (pp. 1–12). Oxford: Oxford University Press. CrossRef
Bhimani, A., & Langfield-Smith, K. (2007). Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research, 18, 3–31. CrossRef
Caglio, A. (2003). Enterprise resource planning systems and accountants: Towards hybridization? The European Accounting Review, 12, 123–153. CrossRef
Chapman, C. S. (2005). Not because they are new: Developing the contribution of enterprise resource planning systems to management control research. Accounting, Organizations and Society, 30, 685–689. CrossRef
Chapman, C., & Chua, W. F. (2003). Technology-driven integration, automation, and standardization of business processes: Implications for accounting. In A. Bhimani (Ed.), Management accounting in the digital economy (pp. 74–94). Oxford: Oxford University Press.
Davenport, T. H. (1998). Putting the enterprise into the enterprise system. Harvard Business Review, 76, 121–131.
Davenport, T. H., & Harris, J. G. (2007). Competing on analytics: The new science of winning. Boston: Harvard Business School Press.
Dechow, N., & Mouritsen, J. (2005). Enterprise resource planning systems, management control and the quest for integration. Accounting, Organizations and Society, 30, 691–733. CrossRef
Electrolux (2005). Annual report.
Electrolux (2006). Annual report.
Electrolux (2007). Annual report: Operations and strategy.
Electrolux (2008a). Annual report 2: Financial review, sustainability report, corporate governance report.
Electrolux (2008b). Compass – Improving our global business, information material.
Gavetti, G., & Rivkin, J. W. (2007). On the origin of strategy: Action and cognition over time. Organization Science, 18, 420–439. CrossRef
Ghemawat, P. (2007). Redefining global strategy: Crossing borders in a world where differences still matter. Boston: Harvard Business School Press.
Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome. Management Accounting Research, 13, 299–321. CrossRef
Granlund, M., & Mouritsen, J. (2003). Introduction: Problematizing the relationship between management control and information technology. The European Accounting Review, 12, 77–83. CrossRef
Hambrick, D. C. (2004). The disintegration of strategic management: It’s time to consolidate our gains. Strategic Organization, 2, 91–98. CrossRef
Hunton, J. E. (2002). Commentary: Blending information and communication technology with accounting research. Accounting Horizons, 16, 55–67. 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
Hyvönen, T., Järvinen, J., & Pellinen, J. (2006). The role of standard software packages in mediating management accounting knowledge. Qualitative Research in Accounting & Management, 3, 145–160. CrossRef
Hyvönen, T., Järvinen, J., & Pellinen, J. (2008). A virtual integration – The management control system in a multinational enterprise. Management Accounting Research, 19, 45–61. 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
Levitt, T. (1983). The globalization of markets. Harvard Business Review, 61, 92–102.
Lodh, S. C., & Gaffikin, M. J. R. (2003). Implementation of an integrated accounting and cost management system using the SAP system: A field study. The European Accounting Review, 12, 85–121. CrossRef
Marginson, D. E. W. (2002). Management control systems and their effects on strategy formation at middle-management levels: Evidence from a U.K. organization. Strategic Management Journal, 23, 1019–1031. CrossRef
McKinsey Quarterly (2006). Escaping the middle-market trap: An interview with the CEO of electrolux. McKinsey Quarterly, 4, 73–79.
Mintzberg, M. (1994). The rise and fall of strategic planning. London: Prentice Hall.
Mintzberg, M., Ahlstrand, B., & Lampel, J. (2009). Strategy safari: Your complete guide through the wilds of strategic management (2nd ed.). Harlow: Prentice Hall/Financial Times.
Nilsson, F., & Rapp, B. (2005). Understanding competitive advantage: The importance of strategic congruence and integrated control. Berlin: Springer.
Nilsson, F., Olve, N.-G., & Parment, A. (2011). Controlling for competitiveness: Strategy formulation and implementation through management control. Malmö/Copenhagen: Liber/Copenhagen Business School Press.
Nordqvist, M., & Melin, L. (2008). Strategic planning champions: Social craftspersons, artful interpreters and known strangers. Long Range Planning, 41, 326–344. CrossRef
Ocasio, W. (1997). Towards an attention-based view of the firm. Strategic Management Journal, 18, 187–206. CrossRef
Ocasio, W., & Joseph, J. (2008). Rise and fall – or transformation? The evolution of strategic planning at the General Electric Company, 1940–2006. Long Range Planning, 41, 248–272. CrossRef
Orlikowski, W. J., & Barley, S. R. (2001). Technology and institutions: What can research on information technology and research on organizations learn from each other? MIS Quarterly, 25, 145–165. CrossRef
Overby, E. (2008). Process virtualization theory and the impact of information technology. Organization Science, 19, 277–291. CrossRef
Quattrone, P., & Hopper, T. (2006). What is IT? SAP, accounting, and visibility in a multinational organisation. Information and Organization, 16, 212–250. CrossRef
Rom, A., & Rhode, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8, 40–68. CrossRef
Roslender, R., & Hart, S. J. (2003). In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research, 14, 255–279. CrossRef
Sutton, S. G. (2006). Enterprise systems and the re-shaping of accounting systems: A call for research. International Journal of Accounting Information Systems, 7, 1–6. CrossRef
Tsoukas, H. (2005). Afterword: Why language matters in the analysis of organizational change. Journal of Organizational Change Management, 18, 96–104. CrossRef
Uggla, C. (2008). Man säljer inga julgranar på annandagen – En bok om Hans Werthén (Eng: You don’t sell any Christmas trees the day after Christmas – A book about Hans Werthén). Stockholm: Ekerlids Förlag.
Whittington, R. (2006). Completing the practice turn in strategy research. Organization Studies, 27, 613–634. CrossRef
- The Role of IT Systems in the Strategy Process: The Case of Electrolux
- Springer Berlin Heidelberg
Neuer Inhalt/© Stellmach, Neuer Inhalt/© BBL, Neuer Inhalt/© Maturus, Pluta Logo/© Pluta, Neuer Inhalt/© hww, So bewältigen Sie Stress im Fernstudium/© granata68 | stock.adobe.com | AdobeStock