Strategy, strategic management accounting and performance: A configurational analysis

Industrial Management and Data Systems

Volumn 112, Issue 3, 2012, Pages 484-501

  Cadez, Simon ^a   Guilding, Chris ^b  

^a UNIVERSITY OF LJUBLJANA   (Slovenia)

^b GRIFFITH UNIVERSITY   (Australia)

Author keywords

Configurations; Equifinality; Management accounting; Manufacturing industries; Organizational performance; Slovenia; Strategic management; Strategic management accounting

Indexed keywords

CONFIGURATIONS; EQUIFINALITY; MANAGEMENT ACCOUNTING; MANUFACTURING INDUSTRIES; ORGANIZATIONAL PERFORMANCE; SLOVENIA; STRATEGIC MANAGEMENT;

MANUFACTURE; RESEARCH; STRATEGIC PLANNING; SYSTEMS ANALYSIS;

MANAGEMENT;

EID: 84858174691     PISSN: 02635577     EISSN: None     Source Type: Journal    
DOI: 10.1108/02635571211210086     Document Type: Article

References (66)

1. Abernethy, M.A. & Bouwens, J. (2005), "Determinants of accounting innovation implementation", Abacus, Vol. 41, pp. 217-39.
2. Abernethy, M.A. & Guthrie, C.H. (1994), "An empirical assessment of the "fit" between strategy and management information system design", Accounting and Finance, Vol. 34, pp. 72-80.
3. Aver, B. & Cadez, S. (2009), "Management accountants' participation in strategic management processes: a cross industry comparison", Journal for East European Management Studies, Vol. 14, pp. 310-22.
4. Bensaou, M. & Venkatraman, N. (1995), "Configurations of interorganizational relationships: a comparison between US and Japanese automakers", Management Science, Vol. 41, pp. 1471-92.
5. Bhimani, A. & Langfield-Smith, K. (2007), "Structure, formality and the importance of financial and non-financial information in strategy development and implementation", Management Accounting Research, Vol. 18, pp. 3-31.
6. Biloslavo, R. & Lynn, M. (2007), "Mission statements in Slovene enterprises - institutional pressures and contextual adaptation", Management Decision, Vol. 45, pp. 773-88.
7. Cadez, S. & Guilding, C. (2008), "An exploratory investigation of an integrated contingency model of strategic management accounting", Accounting, Organizations and Society, Vol. 33, pp. 836-63.
8. Carr, C., Kolehmainen, K. & Mitchell, F. (2010), "Strategic investment decision making practices: a contextual approach", Management Accounting Research, Vol. 21, pp. 167-84.
9. 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, Vol. 28, pp. 127-68.
10. Chenhall, R.H. & Langfield-Smith, K. (1998), "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach", Accounting, Organizations and Society, Vol. 23, pp. 243-64. (Pubitemid 128340519)
11. Chong, V.K. & Chong, K.M. (1997), "Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems", Accounting & Business Research, Vol. 27, pp. 268-76.
12. Delery, J.E. & Doty, H.D. (1996), "Modes of theorizing in strategic human resource management: tests of universalistic, contingency, and configurational performance predictions", Academy of Management Journal, Vol. 39, pp. 802-35.
13. Desarbo, W.S., Di Benedetto, C.A., Song, M. & Sinha, I. (2005), "Revisiting the Miles and Snow strategic framework: uncovering relationships between strategic types, capabilities, environmental uncertainty, and firm performance", Strategic Management Journal, Vol. 26, pp. 47-74. (Pubitemid 40162623)
14. Desarbo, W.S., Di Benedetto, C.A., Jedidi, K. & Song, M. (2006), "Identifying sources of heterogeneity for empirically deriving strategic types: a constrained finite-mixture structural-equation methodology", Management Science, Vol. 52, pp. 909-24. (Pubitemid 43829562)
15. Dobni, B. & Luffman, G. (2003), "Determining the scope and impact of market orientation profiles on strategy implementation and performance", Strategic Management Journal, Vol. 24, pp. 577-85.
16. Doty, H.D. & Glick, W.H. (1994), "Typologies as a unique form of theory building: toward improved understanding and modeling", Academy of Management Review, Vol. 19, pp. 230-51.
17. Doty, H.D., Glick, W.H. & Huber, G.P. (1993), "Fit, equifinality, and organizational effectiveness: a test of two configurational theories", Academy of Management Journal, Vol. 36, pp. 1196-250.
18. Ferguson, T.D. & Ketchen, D.J. (1999), "Organizational configurations and performance: the role of statistical power in extant research", Strategic Management Journal, Vol. 20, pp. 385-95. (Pubitemid 129548531)
19. Ferligoj, A. & Batagelj, V. (1992), "Direct multicriteria clustering algorithms", Journal of Classification, Vol. 9, pp. 43-61.
20. Fiss, P.C. (2007), "A set-theoretic approach to organizational configurations", Academy of Management Review, Vol. 32, pp. 1180-98.
21. Gerdin, J. (2005), "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach", Accounting, Organizations and Society, Vol. 30, pp. 99-126. (Pubitemid 39538384)
22. Gerdin, J. & Greve, J. (2004), "Forms of contingency fit in management accounting research-a critical review", Accounting, Organizations and Society, Vol. 29, pp. 303-26. (Pubitemid 38254026)
23. Gerdin, J. & Greve, J. (2008), "The appropriateness of statistical methods for testing contingency hypotheses in management accounting research", Accounting, Organizations and Society, Vol. 33, pp. 995-1009.
24. Green, K.W., Inman, R.A. & Birou, L.M. (2011), "Impact of JIT-selling strategy on organizational structure", Industrial Management & Data Systems, Vol. 111, pp. 63-83.
25. Gresov, C. (1989), "Exploring fit and misfit with multiple contingencies", Administrative Science Quarterly, Vol. 34, pp. 431-53.
26. Gresov, C. & Drazin, R. (1997), "Equifinality: functional equivalence in organization design", Academy of Management Review, Vol. 22, pp. 403-28.
27. Guilding, C. (1999), "Competitor-focused accounting: an exploratory note", Accounting, Organizations and Society, Vol. 24, pp. 583-95.
28. Guilding, C. & McManus, L. (2002), "The incidence, perceived merit and antecedents of customer accounting: an exploratory note", Accounting, Organizations and Society, Vol. 27, pp. 45-59. (Pubitemid 39659542)
29. Guilding, C., Cravens, K.S. & Tayles, M. (2000), "An international comparison of strategic management accounting practices", Management Accounting Research, Vol. 11, pp. 113-35.
30. Hair, J.F., Anderson, R.E., Tatham, R.L. & Black, W.C. (1998), Multivariate Data Analysis, 5th ed., Prentice-Hall, Upper Saddle River, NJ.
31. Hammad, S.A., Jusoh, R. & Yeen Nee Oon, E. (2010), "Management accounting system for hospitals: a research framework", Industrial Management & Data Systems, Vol. 110, pp. 762-84.
32. Hopwood, A. (2008), "Changing pressures on the research process: on trying to research in an age when curiosity is not enough", European Accounting Review, Vol. 17, pp. 87-96.
33. Hoque, Z. (2003), Strategic Management Accounting, 2nd ed., Pearson, Frenchs Forest.
34. Hoque, Z. & James, W. (2000), "Linking balanced scorecard measures to size and market factors: impact on organizational performance", Journal of Management Accounting Research, Vol. 12, pp. 1-17.
35. Hult, G.T.M., Ketchen, D.J. & Slater, S.F. (2005), "Market orientation and performance: an integration of disparate approaches", Strategic Management Journal, Vol. 26, pp. 1173-81. (Pubitemid 41547435)
36. Ittner, C.D. & Larcker, D.F. (2001), "Assessing empirical research in managerial accounting: a value-based management perspective", Journal of Accounting and Economics, Vol. 32, pp. 349-410. (Pubitemid 33618902)
37. Jung, Y., Park, H., Du, D. & Drake, B.L. (2003), "A decision criterion of the optimal number of clusters in hierarchical clustering", Journal of Global Optimization, Vol. 25, pp. 91-111.
38. Ketchen, D.J. & Shook, C. (1996), "The application of cluster analysis in strategic management research: an analysis and critique", Strategic Management Journal, Vol. 17, pp. 441-58. (Pubitemid 126482200)
39. Ketchen, D.J., Thomas, J.B. & Snow, C.C. (1993), "Organizational configurations and performance: a comparison of theoretical approaches", Academy of Management Journal, Vol. 36, pp. 1278-313.
40. Ketchen, D.J., Combs, J.G., Russel, C.J., Shook, C., Dean, M.A., Runge, J., Lohrke, F.T., Naumann, S.E., Haptonstahl, D.E., Baker, R., Beckstein, B.A., Handler, C., Honig, H. & Lamoreux, S. (1997), "Organizational configurations and performance: a meta-analysis", Academy of Management Journal, Vol. 40, pp. 223-40.
41. Langfield-Smith, K. (1997), "Management control systems and strategy: a critical review", Accounting, Organizations and Society, Vol. 22, pp. 207-32. (Pubitemid 127166155)
42. Langfield-Smith, K. (2008), "Strategic management accounting: how far have we come in 25 years?", Accounting, Auditing & Accountability Journal, Vol. 21, pp. 204-28.
43. Luft, J. & Shields, M.D. (2003), "Mapping management accounting: graphics and guidelines for theory-consistent empirical research", Accounting, Organizations and Society, Vol. 28, pp. 169-249.
44. Lukka, K. (2010), "The roles and effects of paradigms in accounting research", Management Accounting Research, Vol. 21, pp. 110-5.
45. Malmi, T. (2010), "Reflections on paradigms in action in accounting research", Management Accounting Research, Vol. 21, pp. 121-4.
46. Malmi, T. & Brown, D.A. (2008), "Management control systems as a package - opportunities, challenges and research directions", Management Accounting Research, Vol. 19, pp. 287-300.
47. Marlin, D., Ketchen, D.J. & Lamont, B. (2007), "Equifinality and the strategic groups - performance relationship", Journal of Managerial Issues, Vol. XIX, pp. 208-32.
48. Miles, R.E. & Snow, C.C. (1978), Organizational Strategy, Structure and Process, McGraw-Hill, New York, NY.
49. Mintzberg, H. (1987), "Crafting strategy", Harvard Business Review, Vol. 65, pp. 66-75.
50. Mintzberg, H. & Waters, J.A. (1985), "Of strategies, deliberate and emergent", Strategic Management Journal, Vol. 6, pp. 257-72.
51. Naranjo-Gil, D. & Hartmann, F. (2007), "Management accounting systems, top management team heterogeneity and strategic change", Accounting, Organizations and Society, Vol. 32, pp. 735-56.
52. Narver, J.C. & Slater, S.F. (1990), "The effect of market orientation on business profitability", Journal of Marketing, Vol. 54, pp. 20-35.
53. Olson, E.M., Slater, S.F. & Hult, T.M. (2005), "The performance implications of fit among business strategy, marketing organizations structure, and strategic behaviour", Journal of Marketing, Vol. 69, pp. 49-65. (Pubitemid 41017927)
54. Payne, G.T. (2006), "Examining configurations and firm performance in a suboptimal equifinality context", Organization Science, Vol. 17, pp. 756-70.
55. Roslender, R. & Hart, S. (2003), "In search of strategic management accounting: theoretical and field study perspectives", Management Accounting Research, Vol. 14, pp. 255-79. (Pubitemid 37123657)
56. Short, J.C., Payne, G.T. & Ketchen, D.J. (2008), "Research on organizational configurations: past accomplishments and future challenges", Journal of Management, Vol. 34, pp. 1053-80.
57. Shortell, S.M. & Zajac, E.J. (1990), "Perceptual and archival measures of Miles and Snow's strategic types: a comprehensive assessment of reliability and validity", Academy of Management Journal, Vol. 33, pp. 817-32.
58. Simons, R. (1987), "Accounting control systems and business strategy: an empirical analysis", Accounting, Organizations and Society, Vol. 12, pp. 357-74.
59. Simons, R. (1994), "How top managers use control systems as levers of strategic renewal", Strategic Management Journal, Vol. 15, pp. 169-89.
60. Slater, S.F. & Olson, E.M. (2001), "Marketing's contribution to the implementation of business strategy: an empirical analysis", Strategic Management Journal, Vol. 22, pp. 1055-67. (Pubitemid 33617720)
61. Trkman, P. (2010), "The critical success factors of business process management", International Journal of Information Management, Vol. 30, pp. 125-34.
62. Trkman, P., McKormack, K., de Oliveira, M.P.V. & Ladeira, M.B. (2010), "The impact of business analytics on supply chain performance", Decision Support Systems, Vol. 49, pp. 318-27.
63. Tucker, B., Thorne, H. & Gurd, B. (2009), "Management control systems and strategy: what's been happening?", Journal of Accounting Literature, Vol. 28, pp. 123-63.
64. Wooldridge, B. & Floyd, S.W. (1990), "The strategy process, middle management involvement and organizational performance", Strategic Management Journal, Vol. 11, pp. 231-41.
65. Yi, M. & Tayles, M. (2009), "On the emergence of strategic management accounting: an institutional perspective", Accounting & Business Research, Vol. 39, pp. 473-95.
66. Zelbst, P., Green, K.W., Abshire, R.D. & Sower, V.E. (2010), "Relationships among market orientation, JIT, TQM, and agility", Industrial Management & Data Systems, Vol. 110, pp. 637-58.