The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach

Accounting, Organizations and Society

Volumn 23, Issue 3, 1998, Pages 243-264

  Chenhall, R H ^a   Langfield Smith, K ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0000061037     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(97)00024-X     Document Type: Article

References (55)

1. Aldenderfer, M. S., & Blashfield, R. K. (1984). Cluster analysis. Beverley Hills: Sage Publications.
2. Aoki M. Horizontal and vertical information structure of the firm. The American Economic Review. 76:1986;971-983.
3. Belohlav, J. A. (1993). Quality, strategy and competitiveness. California Management Review, Spring, 55-67.
4. Cohen, S. G. (1993). New approaches to teams and teamwork. In J. Galbraith, E. E. Lawler, & Associates (Eds), Organising for the future - the new logic for managing complex organisations (pp. 194-226). San Francisco: Jossey-Bass.
5. Conti, T. (1993). Building quality: a guide to management. London: Chapman & Hall.
6. Cooper, R. (1995). When lean enterprises collide: competing through confrontation. Boston, Ma: Harvard Business School Press.
7. Crosby, P. B. (1979). Quality is free. New York: McGraw-Hill.
8. Dean J.W., Bowen D.E. Management theory and total quality: improving research and practice through theory development. Academy of Management Review. 19:1994;392-418.
9. De Meyer A., Nakane J., Miller J., Ferdows K. Flexibility: the next competitive battle: the manufacturing futures survey. Strategic Management Journal. 10/2:1989;135-144.
10. Dertouzos, M. L., Lester, R. K., & Solow, R. M. (1989). Made in America - regaining the productive edge. New York: Harper Perennial.
11. Drazin R., Van de Ven A.H. Alternative forms of fit in contingency theory. Administrative Science Quarterly. 30:1985;514-539.
12. Drucker, P. E. (1990). The emerging theory of manufacturing. Harvard Business Review, May-June, 94-102.
13. Elnathan D., Lin T.W., Young S.M. Benchmarking and management accounting: a framework for research. Journal of Management Accounting Research. 8:1996;37-54.
14. Everitt, B. S. (1993). Cluster analysis. (3rd edn.) London: Heinemann.
15. Galbraith, J. R. (1993). The value-adding corporation: matching structure with strategy. In J. Galbraith, E. E. Lawler, III & Associates (Eds), Organizing for the future - the new logic for managing complex organizations. San Francisco: Jossey-Bass.
16. Govindarajan V. A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy. Academy of Management Journal. 31:1988;828-853.
17. Govindarajan V., Fisher J. Strategy, control systems, and resource sharing: effects on business-unit performance. Academy of Management Journal. 33:1990;259-285.
18. Hackman, J. R. (1987). The design of work teams. In J. W. Lorsch, (Ed.), Handbook of Organizational Behaviour. (pp. 315-342) Englewood Cliffs, NJ: Prentice-Hall.
19. Hamel, G., & Prahalad, C. K. (1994). Competing for the future. Cambridge MA: Harvard University Press.
20. Harman, H. H. (1967). Modern factor analysis. Chicago: University of Chicago Press.
21. Hayes, R. H., Wheelwright, S. C., & Clark, K. B. (1988). Dynamic manufacturing: creating the learning organization. New York: The Free Press.
22. Innes, J., & Mitchell, F. (1995). A survey of activity-based costing in the UK's largest companies. Management Accounting Research, June, 137-153.
23. Johnson, H. T. (1992). Relevance regained: from top-down control to bottom-down empowerment. New York: Free Press.
24. Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: the rise and fall of management accounting. Boston, MA: Harvard Business School Press.
25. Joye, M. P., & Blayney, P. J. (1990). Cost and management accounting practices in Australian manufacturing companies: survey results. Monograph no. 7. The Accounting and Finance Foundation, University of Sydney.
26. Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard - measures that drive performance. Harvard Business Review, January-February, 71-79.
27. Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, January-February, 75-85.
28. Kimberly J.R. Organizational size and the structuralist perspective: a review critique, and proposal. Administrative Science Quarterly. 21:1976;571-597.
29. Ledford, G. E. Jr. (1993). Employee involvement: lessons and predictions. In J., Galbraith, E. E. Lawler, III & Associates (Eds), Organizing for the future - the new logic for managing complex organizations. San Francisco: Jossey-Bass.
30. Lynch, R. L., & Cross, K. F. (1992). Measure up - yardsticks for continuous improvement. Cambridge, Ma: Basil Blackwell.
31. McNair, C. J., & Leibfried, K. H. J. (1992). Benchmarking: a tool for continuous improvement. Essex Junction, VT: Omneo.
32. Milgrom P., Roberts J. The economics of modern manufacturing: technology, strategy, and organization. The American Economic Review. 80:1990;511-528.
33. Miller, J. G., De Meyer, A., & Nakane, J. (1992). Benchmarking global manufacturing - understanding international suppliers, customers and competitors. Homewood, Illinios: Irwin.
34. Mintzberg, H. (1994). The rise and fall of strategic planning. New York: The Free Press.
35. Nanni A.J., Dixon J.R., Vollman T.E. Integrating performance measurement: management accounting to support the new manufacturing realities. Journal of Management Accounting Research. 4:1992;1-19.
36. Pfeffer, J. (1994). Competitive advantage through people: unleashing the power of the workforce. Boston, MA: Harvard Business School Press.
37. Player, R. S., & Keys, D. E. (1995). Lessons from the ABM battlefield: getting off to the right start. Journal of Cost Management, Spring, 2-37.
38. Porter, M. E. (1980). Competitive strategy. New York: Free Press.
39. Porter, M. E. (1985). Competitive advantage. New York: Free Press.
40. Porter, M. E. (1990). The competitive advantage of nations. London: Macmillan Press.
41. Quinn, J. B., & Hilmer, F. G. (1994). Strategic outsourcing. Sloan Management Review, Summer, 43-55.
42. Schonberger, R. J. (1986). World-class manufacturing: the lessons of simplicity applied. New York: Free Press.
43. Schonberger, R. J., & Knod, E. M. (1994). Synchroservice - the innovative way to build a dynasty of customers. Burr Ridge, Illinios: Irwin.
44. Selto F.H., Renner C.J., Young S.M. Assessing the organizational fit of a just-in-time manufacturing systems: testing, selection, interaction and systems models of contingency theory. Accounting, Organizations and Society. 20:1995;665-684.
45. Shank J. Strategic management accounting: new wine, or just new bottles. Journal of Management Accounting Research. 1:1989;47-65.
46. Shank J., Govindarajan V. Strategic cost management: the value chain perspective. Journal of Management Accounting Research. 4:1992;179-197.
47. Shank, J., & Govindarajan, V. (1993). Strategic cost management: the new tool for competitive advantage. New York: The Free Press.
48. Shields, M. D., & Young, S. M. (1992). Effective long-term cost reduction: a strategic perspective. Journal of Cost Management, Spring, 16-30.
49. Simons, R. (1995). Levers of control. Cambridge, MA: Harvard Business School Press.
50. Skinner, R. (1993). Cost and management accounting practices. Australian Accounting Review, November, 31-33.
51. Storey, J. (1995). Human resource management: a critical text. London: Routledge.
52. Van de Ven A.H., Drazin R. The concept of fit in contingency theory. Research in Organizational Behaviour. 7:1985;333-365.
53. Vollman. T. (1990). Changing manufacturing performance measures. In P. B. B. Turney, (Ed.) Performance excellence in manufacturing and service organisations. (pp. 53-62) Saratoga: American Accounting Association.
54. Walton, R. E. (1990). Establishing and maintaining high-commitment work systems. In J. R. Kimberly, H. Miles, & Associates (Eds), The organizational life cycle: issues in the creation, transformation and decline of organizations. (pp. 208-290). San Francisco: Jossey-Bass.
55. Wilson, T. B. (1994). Innovative reward systems for the changing workplace. New York: McGraw-Hill Inc.