tailieunhanh - Controlling Strategy Management, Accounting, and Performance Measurement_2

Tham khảo tài liệu 'controlling strategy management, accounting, and performance measurement_2', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | CONTROLLING STRATEGY 9 Roslender R. and Hart S. J. 2003 . In Search of Strategic Management Accounting Theoretical and Field Study Perspectives Management Accounting Research 14 3 255-79. Schreyogg G. and Steinmann H. 1987 . Strategic Control A New Perspective Academy of Management Review 12 1 91-103. Simmonds K. 1981 . Strategic Management Accounting Management Accounting 59 4 26-9. Simons R. 1990 . The Role of Management Control Systems in Creating Competitive Advantage New Perspectives Accounting Organizations and Society 15 1 2 127-43. ----- 1991 . Strategic Orientation and Top Management Attention to Control Systems Strategic Management Journal 12 49-62. ----- 1995 . Levers of Control. Boston MA Harvard Business School Press. Tomkins C. and Carr C. 1996 . Reflections on the Papers in this Issue and a Commentary on the State of Strategic Management Accounting Management Accounting Research 7 2 271-80. Whittington R. 2003 . The Work of Strategizing and Organizing For a Practice Perspective Strategic Organization 1 1 117-25. Content and Process Approaches to Studying Strategy and Management Control Systems Robert H. Chenhall This chapter is concerned with developing our understanding of the role of management control systems MCS in formulating and implementing 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 1994 human resource management Miller 1991 Kochan and Osterman 1994 information technology IT Grover et al. 1997 and organizational behaviour Knights and Morgan 1991 Rowe et al. 1994 Rouleau and Seguin 1995 all seek to understand the ways in which their disciplines assist in understanding how managers use strategy to achieve desired outcomes. Management accounting has been informed by these literatures to such an extent that strategic management accounting is seen by many commentators as the key to understanding the effective design and .

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