Have a personal or library account? Click to login
The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study Cover

The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study

Organizacija
Volume 41 (2008): Issue 5 (September 2008)
By: Darja Peljhan and  Metka Tekavčič  
Open Access
|Dec 2008

References

  1. Abernethy, M. A. & Brownell, P. (1999). The role of budgets in organizations facing strategic change: an exploratory study, Accounting, Organizations and Society, 24: 189-204.10.1016/S0361-3682(98)00059-2
    Open DOISearch in Google Scholar
  2. Anthony, R. N. & Govindarajan, V. (2001). Management Control Systems, 10th ed., McGraw-Hill Irwin, Boston.
    Search in Google Scholar
  3. Atkinson, A. A. & Shaffir, W. (1998). Standards for Field Research in Management Accounting, Journal of Management Accounting Research, 10: 41-68.
    Search in Google Scholar
  4. Bass, B. M. & Avolio, B. J. (eds) (1994). Improving Organizational Effectiveness through Transformational Leadership, Sage, Thousand Oaks.
    Search in Google Scholar
  5. Chapman, C. S. (1997). Reflections on a contingent view of accounting, Accounting, Organizations and Society, 22: 189-205.10.1016/S0361-3682(97)00001-9
    Open DOISearch in Google Scholar
  6. Chapman, C. S. (1998). Accountants in organizational networks, Accounting, Organizations and Society, 23: 737-766.10.1016/S0361-3682(98)00033-6
    Open DOISearch in Google Scholar
  7. Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28: 127-168.10.1016/S0361-3682(01)00027-7
    Open DOISearch in Google Scholar
  8. Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study, Accounting, Organizations and Society, 30: 395-422.10.1016/j.aos.2004.08.001
    Open DOISearch in Google Scholar
  9. Chenhall, R. H. & Langfied-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study, Management Accounting Research, 9: 1-19.10.1006/mare.1997.0060
    Open DOISearch in Google Scholar
  10. Chenhall, R. H. & Langfied-Smith, K. (2003). Performance measurement and reward systems, trust and strategic change, Journal of Management Accounting Research, 15: 117-143.10.2308/jmar.2003.15.1.117
    Open DOISearch in Google Scholar
  11. Dent, J. F. (1990). Strategy, Organisation and Control: Some Possibilities for Accounting Research, Accounting, Organizations and Society, 15: 3-25.10.1016/0361-3682(90)90010-R
    Open DOISearch in Google Scholar
  12. Eden, C. & Huxham, C. (2002). Action Research. Essential Skills for Management Research. Editor: Partington, D. London: Sage Publications.
    Search in Google Scholar
  13. Eisenhardt, K. M. (1989). Building Theories from Case Study Research, The Academy of Management Review, 14: 532-550.10.5465/amr.1989.4308385
    Search in Google Scholar
  14. Galbraith, J. R. (1973). Designing Complex Organizations, Addison-Wesley Publishing Company, Reading.
    Search in Google Scholar
  15. Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy, Academy of Management Journal, 31: 828-853.10.2307/256341
    Open DOISearch in Google Scholar
  16. Henri, J. (2006). Management control systems and strategy: A resource-based perspective, Accounting, Organizations and Society, 31: 529-558.10.1016/j.aos.2005.07.001
    Open DOISearch in Google Scholar
  17. Hickson, D. J., Pugh, D. S. & Pheysey, D. C. (1969), Operations Technology and Organization Structure: An Empirical Reappraisal, Administrative Science Quarterly, 14: 378-397.10.2307/2391134
    Open DOISearch in Google Scholar
  18. Hope, T. & Hope, J. (1995). Transforming the Bottom Line, Nicholas Brealey Publishing, London.
    Search in Google Scholar
  19. Hoque, Z. (2004). A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance, International Business Review, 13: 485-502.10.1016/j.ibusrev.2004.04.003
    Open DOISearch in Google Scholar
  20. Ittner C. D. & Larcker, D. F. (2002). Empirical managerial accounting research: are we just describing management consulting practice, The European Accounting Review, 11: 787-794.10.1080/0963818022000047082
    Open DOISearch in Google Scholar
  21. Ittner, C. D., Larcker, D. F. & Randall, T. (2003). Performance implications of strategic performance measurement in financial services firms, Accounting, Organizations and Society, 28: 715-741.10.1016/S0361-3682(03)00033-3
    Open DOISearch in Google Scholar
  22. Kaplan, R. S. & Norton, D. P. (2001). The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press, Boston.
    Search in Google Scholar
  23. Kotter, J. P. (1996). Leading Change, Harvard Business School Press, Boston.
    Search in Google Scholar
  24. Kranjec, S. (2003). Trimo želi postati vodilni v Evropi [Trimo wants to be the European leader], Finance (Priloga), 28 October: 20.
    Search in Google Scholar
  25. Langfield-Smith, K. (1997). Management control systems and strategy: a critical review, Accounting, Organizations and Society, 22: 207-232.10.1016/S0361-3682(95)00040-2
    Open DOISearch in Google Scholar
  26. Lawrence, P. R. & Lorsch, J. W. (1967). Organization and environment: managing differentiation and integration, Harvard University, Cambridge.
    Search in Google Scholar
  27. 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: 1019-1031.10.1002/smj.271
    Open DOISearch in Google Scholar
  28. Miles, R. E. & Snow, C. C. (1978). Organizational Strategy, Structure and Process, McGraw-Hill Book Company, New York.
    Search in Google Scholar
  29. Noda, T. & Bower, J. L. (1996). Strategy making as iterated processes of resource allocation, Strategic Management Journal, 17(7): 159-192.10.1002/smj.4250171011
    Search in Google Scholar
  30. Otley, D. T. (1980), The contingency theory of management accounting: achievement and prognosis, Accounting, Organizations and Society, 5: 413-428.10.1016/0361-3682(80)90040-9
    Open DOISearch in Google Scholar
  31. Otley, D. T. (1999). Performance management: A framework for management control systems research, Management Accounting Research, 10: 363-382.10.1006/mare.1999.0115
    Open DOISearch in Google Scholar
  32. Peljhan, D. (2005). Management Control Systems for Organisational Performance Management: A Case of a Slovenian Company, PhD Thesis, University of Ljubljana, Faculty of Economics.
    Search in Google Scholar
  33. Peljhan, D. (2007). The role of management control systems in strategy implementation: The case of a Slovenian company, Economic and Business Review, 9: 257-280.
    Search in Google Scholar
  34. Peljhan, D., Tekavčič, M. & Kosi, U. (2005). Advances in Performance Measurement: Evidence from Slovenian Companies, 3rd International Conference on ‘Accounting and Finance in Transition’: CD Proceedings. University of Greenwich, Business School: London.
    Search in Google Scholar
  35. Porter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors, The Free Press, New York.
    Search in Google Scholar
  36. Selto, F. H., Renner, C. J. & Young, S. M. (1995). Assessing the Organizational Fit of a Just-In-Time Manufacturing System: Testing Selection, Interaction and Systems Models of Contingency Theory, Accounting, Organizations and Society, 20: 665-684.10.1016/0361-3682(95)00022-2
    Open DOISearch in Google Scholar
  37. Shields, M. D. (1997). Research in management accounting by North Americans in the 1990s', Journal of Management Accounting Research, 9: 3-62.
    Search in Google Scholar
  38. Simons, R. (1987a). Accounting control systems and business strategy: An empirical analysis, Accounting, Organizations and Society, 12: 357-374.10.1016/0361-3682(87)90024-9
    Open DOISearch in Google Scholar
  39. Simons, R. (1987b). Planning, Control, and Uncertainty: A Process View. In: Accounting and Management: Field Study Perspectives. Editors: Bruns, W. J. Jr. & Kaplan R. S. Boston: Harvard Business School Press.
    Search in Google Scholar
  40. Simons, R. (1990). The role of management control systems in creating competitive advantage: new perspectives, Accounting, Organizations and Society, 15: 127-143.10.1016/0361-3682(90)90018-P
    Open DOISearch in Google Scholar
  41. Simons, R. (1991). Strategic orientation and top management attention to control systems, Strategic Management Journal, 12: 49-62.10.1002/smj.4250120105
    Open DOISearch in Google Scholar
  42. Simons, R. (1994). How new top managers use control systems as levers of strategic renewal, Strategic Management Journal, 15: 169-189.10.1002/smj.4250150301
    Open DOISearch in Google Scholar
  43. Simons, R. (1995a). Control in an Age of Empowerment, Harvard Business Review, 73(2): 80-88.
    Search in Google Scholar
  44. Simons, R. (1995b). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston.
    Search in Google Scholar
  45. Simons, R. (2000). Performance Measurement and Control Systems for Implementing Strategy, Prentice Hall, Upper Saddle River.
    Search in Google Scholar
  46. Šević, Ž. (2005). A Puzzle of Emerging Markets: A Systemic ‘Surprisingability’, Managerial Finance, 31(12): 1-10.10.1108/03074350510769983
    Open DOISearch in Google Scholar
  47. Tekavčič, M. & Peljhan, D. (2003). Insights into managerial tools related to cost management in Slovenian companies, Rijeka Faculty of Economics, Journal of Economics and Business, 21(1): 83-99.
    Search in Google Scholar
  48. Tracey, J. B. & Hinkin, T. R. (1998). Transformational Leadership or Effective Managerial Practices? Group & Organization Management, 23: 220-236.10.1177/1059601198233002
    Search in Google Scholar
  49. Trimo (2002). Business Excellence Report.
    Search in Google Scholar
  50. Trimo (2004). Semi-formal interviews with Managing Director and her presentation at the 2004 Strategic Conference, Bled, 6-7 February 2004.
    Search in Google Scholar
  51. Trimo (2005a). Managing Director's presentation at the 2005 Strategic Conference, Bled, 4-5 February 2005.
    Search in Google Scholar
  52. Trimo (2005b). Interview with Quality Assurance Director, 7 June 2005.
    Search in Google Scholar
  53. Trimo (2005c). Interview with Managing Director, 28 June 2005.
    Search in Google Scholar
  54. Trimo (2005d). Business manual, 9th ed.
    Search in Google Scholar
  55. Trimo (2006). Annual Report 2005.
    Search in Google Scholar
  56. Tucker, B. A. & Russell, R. F. (2004). The Influence of the Transformational Leader, Journal of Leadership and Organizatioal Studies, 10(4): 103-111.10.1177/107179190401000408
    Search in Google Scholar
  57. Whittington, R. (1995). What is Strategy - And Does it Matter?, Routledge, London.
    Search in Google Scholar
  58. Woodward, J. (1965). Industrial Organization: Theory and Practice, Oxford University Press, London.
    Search in Google Scholar
  59. Yin, R. K. (2003). Case study Research: Design and Methods, 3rd ed., Sage Publications, Thousand Oaks.
    Search in Google Scholar
DOI: https://doi.org/10.2478/v10051-008-0019-1 | Journal eISSN: 1581-1832 | Journal ISSN: 1318-5454
Journal RSS Feed
Language: English
Page range: 174 - 184
Published on: Dec 18, 2008
Published by: University of Maribor
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
management control systems,
strategy,
levers of control,
performance,
performance management
Related subjects:
Business and economics,
Business management,
Management, organization, corporate governance

© 2008 Darja Peljhan, Metka Tekavčič, published by University of Maribor
This work is licensed under the Creative Commons License.

Volume 41 (2008): Issue 5 (September 2008)