Accounting Control Systems And Business Strategy An Empirical Analysis Pdf

accounting control systems and business strategy an empirical analysis pdf

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This research investigate the relationship between business strategy and accounting-based control system Two classes of variables: control system attributes and business strategies. Control Systems Attributes formalized procedures and systems that use information to maintain in organizational activity. Examples of control systems attributes include : tightness of budget goals, use of cost control, frequency of reporting, and intensity of monitoring performance results.

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.


Skip to search form Skip to main content You are currently offline. Some features of the site may not work correctly. DOI: This study examines management control MC combinations that are effective in different strategic contexts through two related approaches — MC as a package and MC as a system. First, this study identifies how a set of MC practices combine i. MC packages to achieve effective control outcomes for firms operating in defender and prospector strategic contexts by applying fuzzy set qualitative comparative analysis fsQCA. View via Publisher.

Conceptual Framework for the Strategic Management: A Literature Review—Descriptive

A central question for researchers and practitioners is whether and how knowledge management strategy KMS and information technology IT strategy alignment can help attain a competitive advantage. The survey examined empirical data from Brazilian companies using the partial least squares path modeling to test the hypotheses proposed herein. Albertin, A. Dimensions of the use of information technology: a diagnostics and analysis instrument. Journal of Business Administration, 46 1 , Al-Ammary, J.

In the field of management , strategic management involves the formulation and implementation of the major goals and initiatives taken by an organization 's managers on behalf of stakeholders, based on consideration of resources and an assessment of the internal and external environments in which the organization operates. Michael Porter identifies three principles underlying strategy: [10]. Corporate strategy involves answering a key question from a portfolio perspective: "What business should we be in? Management theory and practice often make a distinction between strategic management and operational management , with operational management concerned primarily with improving efficiency and controlling costs within the boundaries set by the organization's strategy. Strategy is defined as "the determination of the basic long-term goals of an enterprise, and the adoption of courses of action and the allocation of resources necessary for carrying out these goals. Strategic management involves the related concepts of strategic planning and strategic thinking.

The objective of this work is to review the literature of the main concepts that lead to determining the strategic approach, creation of strategies, organizational structures, strategy formulation, and strategic evaluation as a guide for the organizational management, taking into account the effects produced by the different types of strategies on the performance of organizations. In this article, the systemic literature review method was used to synthesize the result of multiple investigations and scientific literature. The process of reading and analysis of the literature was carried out through digital search engines with keywords in areas related to the strategic management. This research reveals the lack of scientific literature containing important theoretical concepts that serve the strategists as a guide in the creation, formulation, and evaluation of strategies. This review contributes to the existing literature by examining the impact of the strategic management on the organizational performance. Through time, its meaning has been evolving, being applied to other human activities and, in particular, to business strategies.

Robert Simons

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Офицер был шокирован. - Вы же только что прибыли. - Да, но человек, оплативший авиабилет, ждет. Я должен доставить эти вещи.




For over 35 years, Simons has taught accounting, management control, and strategy execution courses in both the Harvard MBA and Executive Education Programs.

Prudenciano E.


Accounting control systems and business strategy: An empirical analysis☆. Author links open overlay panelRobertSimons. Show more.