Integrating business strategy, organizational configurations and management accounting systems with business unit effectivess: A fitness landscape approach

Management Accounting Research

Volumn 15, Issue 2, 2004, Pages 179-200

  Jermias, Johnny ^a   Gani, Lindawati ^b  

^a SIMON FRASER UNIVERSITY   (Canada)

^b UNIVERSITY OF INDONESIA   (Indonesia)

Author keywords

Business strategy; Contingency theory; Effectiveness; Fitness landscape approach; Management accounting systems

Indexed keywords

EID: 2942675009     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2004.03.002     Document Type: Article

References (51)

1. Atkinson, A.A., Waterhouse, J.H., Wells, R.B., 1997, A stakeholder approach to strategic performance measurement. Sloan Manage. Rev. 38 (3).
2. Beinhocker, E.D., 1999. Robust adaptive strategies. Sloan Manage. Rev. 40 (3), 95-106.
3. Bruns, W.J., Waterhouse, J.H., 1975. Budgetary control and organization structure. J. Acc. Res. 13, 177-203.
4. Burns, T., Stalker, G.M., 1961. The Management of Innovation. Tavistock, London.
5. Chen, P.Y., Popovich, P.M., 2002. Correlation: Parametric and Non-parametric Measures. Sage Publications, Thousand Oaks.
6. Chenhall, R.H., Langfield-Smith, K., 1988. The relationship between strategic priorities, management techniques, and management accounting: an empirical investigation using a system approach. Organ. Society 23 (3), 243-264.
7. Dent, J.F., 1990. Strategy, organization and control: some possibilities for accounting research. Acc. Organ. Society 3-24.
8. Dess, G.G., Davis, P.S., 1984. Porter's 1980 generic strategies as determinant of strategic group membership and organizational performance. Acad. Manage. J. 27, 467-488.
9. Dooley, K., Van de Ven, A., 1999. Explaining complex organizational dynamics. Organ. Sci. 10 (3), 358-372.
10. Galbraith, J.R., 1973. Designing Complex Organization. Addison Wiley, Reading, MA.
11. Garg, V.K., Walters, B.A., Priem, R.L., 2003. Chief executive scanning emphases, environmental dynamism and manufacturing firm performance. Strategic Manage. J. 24, 725-744.
12. Ginsberg, A., Venkatraman, N., 1985. Contingency perspectives of organizational strategy: a critical review of the empirical research. Acad. Manage. Rev. 10 (3), 421-434.
13. Gordon, L.A., Miller, D., 1976. A contingency framework for the design of accounting information systems. Acc. Organ. Society 1, 59-69.
14. Govindarajan, V., 1986. Decentralization, strategy and effectiveness of strategic business units in multi-business organizations. Acad. Manage. Rev. 11, 844-856.
15. Govindarajan, V., Fisher, J., 1990, Strategy, control systems, and resource sharing: effects on business unit performance. Acad. Manage. J. 259-285.
16. Govindarajan, V., Gupta, A.K., 1985. Linking control systems to business units strategy: impact on performance. Acc. Organ. Society 51-66.
17. Gupta, A.K., 1987. SBU strategies, corporate-SBU, and SBU effectiveness in strategy implementation. Acad. Manage. J. 477-500.
18. Gupta, A.K., Govindarajan, V., 1984. Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation. Acad. Manage. J. 25-41.
19. Horngren, C.T., Foster, G., Datar., S.M., Teall, H.D., 2000. Cost Accounting: A Managerial Emphasis. Prentice Hall Canada Inc., Scarborough, Ontario.
20. Hoque, Z., James, W., 2000. Linking balanced scorecard measures to size and market factors: impact on organizational performance. J. Manage. Acc. Res. 12, 1-17.
21. Innes, J., Mitchell, F., 1995. A survey of activity-based costing in the UK's largest companies. Manage. Acc. Res. (June), 137-153.
22. Ittner, C.D., Larker, D.F., 1997. Quality strategy, strategic control systems, and organizational performance. Acc. Organ. Society 22 (3/4), 293-314.
23. Jermias, J., Armitage, H.M., 2000. Management accounting in Indonesia: analysis of current systems, potential for change and forces behind innovation. Int. J. Acc. Bus. Society 8 (1), 36-57.
24. Johnson, H.T., Kaplan, R.S., 1987. Relevance Lost: The Rise and Fall of Management Accounting. Harvard Business School Press, Boston, MA.
25. Kaplan, R.S., Norton, D.P., 1996. Using the Balanced Scorecard Measures that Drive Performance. Harvard Bus. Rev. (January/February), 71-79.
26. Kauffman, S.A., 1993, The Origins of Order: Self Organization and Selection in Evolution. Oxford University Press, New York.
27. Kauffman, S.A., Weinberger, E.D., 1989. The NK model of rugged fitness landscapes and its application to maturation of the immune-response. J. Theoretical Biology 141 (2), 211-245.
28. Laurence, P.R., Lorsch, J.W., 1967. Organization and Environment. Division of Research, Harvard Graduate School of Business Administration, Boston.
29. Levinthal, D.A., 1997. Adaptation on rugged landscapes. Manage. Sci. 43 (7), 934-950.
30. McCarthy, I., 2002. Technology Management - A Complex Adaptive Systems Approach. Working Paper, University of Warwick, Coventry, UK.
31. Merchant, K.A., 1985. Organizational Controls and Discretionary Program Decision Making: A Field Study. Acc. Organ. Society 67-85.
32. Miller, D., 1981. Towards a new contingency approach: the search for organizational gestalts. J. of Manage. Stud. 18 (1), 1-26.
33. Moores, K., Yuen, S., 2001. Management accounting systems and organizational configuration: a life-cycle perspective. Acc. Organ. Society 26, 351-389.
34. Nunnally, J.E., 1967. Psychometric Theory. McGraw-Hill, New York.
35. Osgood, C.E., Suci, G.J., Tannenbaum, P.H., 1957. The Measurement of Meaning. University of Illinois Press, Urbana, IL.
36. Otley, D.T., 1980. The contingency theory of management accounting: achievement and prognosis. Acc. Organ. Society 5, 413-428.
37. Ouchi, W., 1977. The relationship between organizational structure and organizational control. Admin. Sci. Quart. 22, 95-112.
38. Porter, M.E., 1980. Competitive Strategy. Free Press, New York.
39. Porter, M.E., 1985. Competitive Advantage. Free Press, New York.
40. Ruef, M., 1997. Assessing organizational fitness on a dynamic landscape: an empirical test of the relative inertia thesis. Strategic Manage. J. 18 (11), 837-853.
41. Samson, D.A., Langfield-Smith, K.M., McBride, P.M., 1991. The alignment of management accounting with manufacturing priorities: a strategic perspective. Australian Acc. Rev. 29-40.
42. Selto, F.H., Renner, C.J., Young, S.M., 1995. Assessing the organizational fit of a just-in-time manufacturing systems: testing, selection, interaction and systems models of contingency theory. Acc. Organ. Society 20, 665-684.
43. Shank, J., Govindarajan, V., 1993. Strategic Cost Management: The New Tool for Competitive Advantage. The Free Press, New York.
44. Simon, R., 2000. Performance Measurement and Control Systems for Implementing Strategy: Text and Cases. Prentice-Hall, Upper Saddle River, NJ.
45. Steers, R.M., 1975. Problems in the measurement of organizational effectiveness. Admin. Sci. Quart. 20, 546-558.
46. Sussman, G.I., Evered, R.D., 1978. An assessment of the scientific merits of action research. Admin. Sci. Quart. 23, 582-603.
47. Tushman, M.L., Nadler, D.A., 1978. Information processing as an integrating concept in organizational design. Acad. Manage. Rev. 3, 613-624.
48. Van de Ven, A.H., Drazin, R., 1985. The concept of fit in contingency theory. In: Straw, B.M., Cummings, L.L. (Eds.), Research in Organizational Behaviour. JAI Press, Greenwich, CT, pp. 333-365.
49. Waterhouse, J., Svendsen, A., 1998. Strategic Performance Monitoring and Management: Using Non-financial Measures to Improve Corporate Governance. The Canadian Institute of Chartered Accountants, Toronto, Ont.
50. Waterhouse, J.H., Tiessen, P., 1978. A contingency framework for management accounting systems research. Acc. Organ. Society 3, 65-76.
51. Zimmerman, J.L., 2003. Accounting for Decision Making and Control, 4th ed. McGraw-Hill, Irwin.