메뉴 건너뛰기




Volumn , Issue , 2005, Pages 1-231

Understanding competitive advantage: The importance of strategic congruence and integrated control and Integrated Control

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84892309552     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1007/3-540-26699-2_1     Document Type: Book
Times cited : (24)

References (219)
  • 2
    • 0000862536 scopus 로고
    • The impact of manufacturing flexibility on management control system design
    • Abernethy MA, Lillis AM. 1995. The Impact of Manufacturing Flexibility on Management Control System Design. Accounting, Organizations and Society 20:241-258.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 241-258
    • Abernethy, M.A.1    Lillis, A.M.2
  • 9
    • 0000276334 scopus 로고
    • Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd
    • Archer S, Otley D. 1991. Strategy, Structure, Planning and Control Systems and Performance Evaluation - Rumenco Ltd. Management Accounting Research 2:263-303.
    • (1991) Management Accounting Research , vol.2 , pp. 263-303
    • Archer, S.1    Otley, D.2
  • 10
    • 0001385561 scopus 로고
    • Organizational learning and management information systems
    • Argyris C. 1977. Organizational Learning and Management Information Systems. Accounting, Organizations and Society 2:113-123.
    • (1977) Accounting, Organizations and Society , vol.2 , pp. 113-123
    • Argyris, C.1
  • 18
    • 0009763586 scopus 로고
    • Advanced manufacturing technology and strategic perspectives in management accounting
    • January
    • Bhimani A, Bromwich M. 1989. Advanced Manufacturing Technology and Strategic Perspectives in Management Accounting. European Accounting News, January: 21-31.
    • (1989) European Accounting News , pp. 21-31
    • Bhimani, A.1    Bromwich, M.2
  • 19
    • 0001788627 scopus 로고
    • The risky business of diversification
    • Biggadike R. 1979. The Risky Business of Diversification. Harvard Business Review 57:103-111.
    • (1979) Harvard Business Review , vol.57 , pp. 103-111
    • Biggadike, R.1
  • 20
    • 0032120956 scopus 로고    scopus 로고
    • Configurations in manufacturing strategy: A review and directions for future research
    • Bozarth C, McDermott C. 1998. Configurations in Manufacturing Strategy: A Review and Directions for Future Research. Journal of Operations Management 16:427-439.
    • (1998) Journal of Operations Management , vol.16 , pp. 427-439
    • Bozarth, C.1    McDermott, C.2
  • 22
  • 24
    • 0040151224 scopus 로고
    • Corporate strategy: The quest for parenting advantage
    • Campbell A, Goold M, Marcus, A. 1995. Corporate Strategy: The Quest for Parenting Advantage. Harvard Business Review 73:120-132.
    • (1995) Harvard Business Review , vol.73 , pp. 120-132
    • Campbell, A.1    Goold, M.2    Marcus, A.3
  • 25
    • 0012239684 scopus 로고    scopus 로고
    • What have we learned about generic competitive strategy? A meta-analysis
    • Campbell-Hunt C. 2000. What Have We Learned About Generic Competitive Strategy? A Meta-analysis. Strategic Management Journal 21:127-154.
    • (2000) Strategic Management Journal , vol.21 , pp. 127-154
    • Campbell-Hunt, C.1
  • 29
  • 30
    • 0031167855 scopus 로고    scopus 로고
    • Reliance on manufacturing performance measures, total quality management and organizational performance
    • Chenhall RH. 1997. Reliance on Manufacturing Performance Measures, Total Quality Management and Organizational Performance. Management Accounting Research 8:187-206.
    • (1997) Management Accounting Research , vol.8 , pp. 187-206
    • Chenhall, R.H.1
  • 31
    • 33744870364 scopus 로고
    • Organizational structure, environment and performance: The role of strategic choice
    • Child J. 1972. Organizational Structure, Environment and Performance: The Role of Strategic Choice. Sociology 6:1-22.
    • (1972) Sociology , vol.6 , pp. 1-22
    • Child, J.1
  • 33
    • 0030161585 scopus 로고    scopus 로고
    • Costing techniques to support corporate strategy: Evidence from Japan
    • Cooper R. 1996. Costing Techniques to Support Corporate Strategy: Evidence from Japan. Management Accounting Research 7:219-246.
    • (1996) Management Accounting Research , vol.7 , pp. 219-246
    • Cooper, R.1
  • 34
    • 84892251593 scopus 로고    scopus 로고
    • Intervju med koncernchef Lars Ramqvist, in Swedish
    • 12 August
    • Dagens Industri. 1999. Intervju med koncernchef Lars Ramqvist, in Swedish (Interview with CEO Lars Ramqvist). Dagens Industri, 12 August.
    • (1999) Dagens Industri
    • Industri, D.1
  • 36
    • 0000798349 scopus 로고
    • Linking quality strategy with management control systems: Empirical evidence from Japanese industry
    • Daniel SJ, Reitsperger WD. 1991. Linking Quality Strategy with Management Control Systems: Empirical Evidence from Japanese Industry. Accounting, Organizations and Society 16:601-618.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 601-618
    • Daniel, S.J.1    Reitsperger, W.D.2
  • 37
    • 0032112063 scopus 로고    scopus 로고
    • Putting the enterprise into the enterprise system
    • Davenport TH. 1998. Putting the Enterprise into the Enterprise System. Harvard Business Review 76:121-131.
    • (1998) Harvard Business Review , vol.76 , pp. 121-131
    • Davenport, T.H.1
  • 39
    • 0030161788 scopus 로고    scopus 로고
    • Global competition: Challenges for management accounting and control
    • Dent JF. 1996. Global Competition: Challenges for Management Accounting and Control. Management Accounting Research 7:247-269.
    • (1996) Management Accounting Research , vol.7 , pp. 247-269
    • Dent, J.F.1
  • 43
    • 0032042497 scopus 로고    scopus 로고
    • Implementing corporate strategy: From tableaux de bord to balanced scorecard
    • Epstein M, Manzoni J-F. 1998. Implementing Corporate Strategy: From Tableaux de Bord to Balanced Scorecard. European Management Journal 16:190-203.
    • (1998) European Management Journal , vol.16 , pp. 190-203
    • Epstein, M.1    Manzoni, J.-F.2
  • 44
    • 0002663460 scopus 로고
    • Ownership changes, accounting practice and the redefinition of the corporation
    • Espeland WN, Hirsch PM. 1990. Ownership Changes, Accounting Practice and the Redefinition of the Corporation. Accounting, Organizations and Society 15:77-96.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 77-96
    • Espeland, W.N.1    Hirsch, P.M.2
  • 45
    • 84892190941 scopus 로고
    • The balanced scorecard at ABB Sweden - A management system in a 'Lean Enterprise'
    • Ewing P. 1995. The Balanced Scorecard at ABB Sweden - A Management System in a 'Lean Enterprise.' Unpublished working paper.
    • (1995) Unpublished Working Paper
    • Ewing, P.1
  • 49
    • 84892301130 scopus 로고
    • Kommentarer till ABC-lealleylen, in Swedish
    • Frenckner P. 1991. Kommentarer till ABC-lealleylen, in Swedish (Comments on ABC Calculation). Ekonomi & Styrning no 1:4-7.
    • (1991) Ekonomi & Styrning , Issue.1 , pp. 4-7
    • Frenckner, P.1
  • 51
  • 55
    • 0023435498 scopus 로고
    • Managing diversity: Strategy and control in diversified British companies
    • Goold M, Campbell A. 1987b. Managing Diversity: Strategy and Control in Diversified British Companies. Long Range Planning 20:42-52.
    • (1987) Long Range Planning , vol.20 , pp. 42-52
    • Goold, M.1    Campbell, A.2
  • 57
    • 0242679171 scopus 로고    scopus 로고
    • Taking stock of synergies: A framework for assessing linkages between businesses
    • Goold M, Campbell A. 2000. Taking Stock of Synergies: A Framework for Assessing Linkages Between Businesses. Long Range Planning 33:72-96.
    • (2000) Long Range Planning , vol.33 , pp. 72-96
    • Goold, M.1    Campbell, A.2
  • 58
    • 0036518409 scopus 로고    scopus 로고
    • Do you have a well-designed organization?
    • Goold M, Campbell A. 2002a. Do You Have a Well-Designed Organization? Harvard Business Review 80:5-11.
    • (2002) Harvard Business Review , vol.80 , pp. 5-11
    • Goold, M.1    Campbell, A.2
  • 59
    • 0036614455 scopus 로고    scopus 로고
    • Parenting in complex structures
    • Goold M, Campbell A. 2002b. Parenting in Complex Structures. Long Range Planning 35:219-243.
    • (2002) Long Range Planning , vol.35 , pp. 219-243
    • Goold, M.1    Campbell, A.2
  • 60
    • 0141889628 scopus 로고    scopus 로고
    • Structured networks: Towards the well-designed matrix
    • Goold M, Campbell A. 2003a. Structured Networks: Towards the Well-Designed Matrix. Long Range Planning 36:427-439.
    • (2003) Long Range Planning , vol.36 , pp. 427-439
    • Goold, M.1    Campbell, A.2
  • 61
    • 0141800095 scopus 로고    scopus 로고
    • Making matrix structures work: Creating clarity on unit roles and responsibility
    • Goold M, Campbell A. 2003b. Making Matrix Structures Work: Creating Clarity on Unit Roles and Responsibility. European Management Journal 21:351-363.
    • (2003) European Management Journal , vol.21 , pp. 351-363
    • Goold, M.1    Campbell, A.2
  • 63
    • 38248999437 scopus 로고
    • Strategies and styles revisited: Strategic planning and financial control
    • Goold M, Campbell A, Luchs K. 1993a. Strategies and Styles Revisited: Strategic Planning and Financial Control. Long Range Planning 26:49-60.
    • (1993) Long Range Planning , vol.26 , pp. 49-60
    • Goold, M.1    Campbell, A.2    Luchs, K.3
  • 64
    • 38248998893 scopus 로고
    • Strategies and styles revisited: "Strategic control" - Is it tenable?
    • Goold M, Campbell A, Luchs K. 1993b. Strategies and Styles Revisited: "Strategic Control" - Is It Tenable? Long Range Planning 26:54-61.
    • (1993) Long Range Planning , vol.26 , pp. 54-61
    • Goold, M.1    Campbell, A.2    Luchs, K.3
  • 65
    • 48749135946 scopus 로고
    • Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable
    • Govindarajan V. 1984, Appropriateness of Accounting Data in Performance Evaluation: An Empirical Examination of Environmental Uncertainty as an Intervening Variable. Accounting, Organizations and Society 9:125-135.
    • (1984) Accounting, Organizations and Society , vol.9 , pp. 125-135
    • Govindarajan, V.1
  • 66
    • 0000200342 scopus 로고
    • A contingency approach to strategy implementation at the business unit level: Integrating administrative mechanisms with strategy
    • 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.
    • (1988) Academy of Management Journal , vol.31 , pp. 828-853
    • Govindarajan, V.1
  • 67
    • 0002522594 scopus 로고
    • Linking control systems to business unit strategy: Impact on performance
    • Govindarajan V, Gupta AK. 1985. Linking Control Systems to Business Unit Strategy: Impact on Performance. Accounting, Organizations and Society 10:51-66.
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 51-66
    • Govindarajan, V.1    Gupta, A.K.2
  • 68
    • 0036750521 scopus 로고    scopus 로고
    • Moderate impact of ERPS on management accounting: A lag or permanent outcome?
    • Granlund M, Malmi T. 2002. Moderate Impact of ERPS on Management Accounting: a Lag or Permanent Outcome? Management Accounting Research 13:299-321.
    • (2002) Management Accounting Research , vol.13 , pp. 299-321
    • Granlund, M.1    Malmi, T.2
  • 69
    • 23844549490 scopus 로고    scopus 로고
    • Introduction: Problematizing the relationship between management control and information technology
    • Granlund M, Mouritsen J. 2003. Introduction: Problematizing the Relationship Between Management Control and Information Technology. European Accounting Review 21:77-83.
    • (2003) European Accounting Review , vol.21 , pp. 77-83
    • Granlund, M.1    Mouritsen, J.2
  • 70
    • 0002422674 scopus 로고
    • Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation
    • Gupta AK, Govindarajan V. 1984. Business Unit Strategy, Managerial Characteristics, and Business Unit Effectiveness at Strategy Implementation. Academy of Management Journal 27:25-41.
    • (1984) Academy of Management Journal , vol.27 , pp. 25-41
    • Gupta, A.K.1    Govindarajan, V.2
  • 71
    • 0002043404 scopus 로고
    • Survival strategies in a hostile environment
    • Hall WK. 1980. Survival Strategies in a Hostile Environment. Harvard Business Review 58:75-85
    • (1980) Harvard Business Review , vol.58 , pp. 75-85
    • Hall, W.K.1
  • 73
    • 0001598271 scopus 로고
    • High profit strategies in mature capital goods industries: A contingency approach
    • Hambrick DC. 1983. High Profit Strategies in Mature Capital Goods Industries: A Contingency Approach. Academy of Management Journal 26:687-707.
    • (1983) Academy of Management Journal , vol.26 , pp. 687-707
    • Hambrick, D.C.1
  • 74
    • 0004186401 scopus 로고    scopus 로고
    • Harvard Business School Press: Boston
    • Hamel G. 2000. Leading the Revolution. Harvard Business School Press: Boston.
    • (2000) Leading the Revolution
    • Hamel, G.1
  • 75
    • 84892248038 scopus 로고
    • Ekonomistyrning i divisionaliserade foretag, in Swedish
    • LA. Samuelson ed, Forlags AB Industrilitteratur: Stockholm
    • Hansson L, Skarvad PH. 1992. Ekonomistyrning i divisionaliserade foretag, in Swedish (Management Control in Divisionalized Firms), in LA. Samuelson (ed). Controllerhandboken, in Swedish (Handbook for Controllers). Forlags AB Industrilitteratur: Stockholm.
    • (1992) Controllerhandboken, in Swedish (Handbook for Controllers)
    • Hansson, L.1    Skarvad, P.H.2
  • 77
    • 0000618550 scopus 로고
    • Link manufacturing process and product life cycles
    • Hayes RH, Wheelwright SG. 1979a. Link Manufacturing Process and Product Life Cycles. Harvard Business Review 57:133-140.
    • (1979) Harvard Business Review , vol.57 , pp. 133-140
    • Hayes, R.H.1    Wheelwright, S.G.2
  • 80
    • 0001973957 scopus 로고
    • Designing semi-confusing information systems for organizations in changing environments
    • Hedberg B, Jonsson S. 1978. Designing Semi-confusing Information Systems for Organizations in Changing Environments. Accounting, Organizations and Society 3:47-64.
    • (1978) Accounting, Organizations and Society , vol.3 , pp. 47-64
    • Hedberg, B.1    Jonsson, S.2
  • 88
    • 0000185630 scopus 로고
    • An empirical study of the role of accounting data in performance evaluation
    • Hopwood AG. 1972. An Empirical Study of the Role of Accounting Data in Performance Evaluation. Journal of Accounting Research 10:156-182.
    • (1972) Journal of Accounting Research , vol.10 , pp. 156-182
    • Hopwood, A.G.1
  • 89
    • 0000528728 scopus 로고
    • On trying to study accounting in the contexts in which it operates
    • Hopwood AG. 1983. On Trying to Study Accounting in the Contexts in Which It Operates. Accounting, Organizations and Society 8:287-305.
    • (1983) Accounting, Organizations and Society , vol.8 , pp. 287-305
    • Hopwood, A.G.1
  • 90
  • 91
    • 0002694756 scopus 로고
    • Operating controls in the new manufacturing environment
    • October
    • Howell RA, Soucy SR. 1987. Operating Controls in the New Manufacturing Environment. Management Accounting (USA), October: 25-31.
    • (1987) Management Accounting (USA) , pp. 25-31
    • Howell, R.A.1    Soucy, S.R.2
  • 93
    • 30344441200 scopus 로고    scopus 로고
    • Blending information and communication technology with accounting information
    • Hunton, JE. 2002. Blending Information and Communication Technology with Accounting Information. Accounting Horizons 16:55-67.
    • (2002) Accounting Horizons , vol.16 , pp. 55-67
    • Hunton, J.E.1
  • 95
    • 21344446892 scopus 로고
    • Total quality management and the choice of information and reward systems
    • Ittner CD, Larcker DF. 1995. Total Quality Management and the Choice of Information and Reward Systems. Journal of Accounting Research 33:1-34.
    • (1995) Journal of Accounting Research , vol.33 , pp. 1-34
    • Ittner, C.D.1    Larcker, D.F.2
  • 96
    • 0031115767 scopus 로고    scopus 로고
    • Quality strategy, strategic control systems and organizational performance
    • Ittner CD, Larcker DF. 1997. Quality Strategy, Strategic Control Systems and Organizational Performance. Accounting, Organizations and Society 22:293-314.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 293-314
    • Ittner, C.D.1    Larcker, D.F.2
  • 97
    • 0001393705 scopus 로고    scopus 로고
    • Assessing empirical research in managerial accounting: A value-based management perspective
    • Ittner CD, Larcker DF. 2001. Assessing Empirical Research in Managerial Accounting: A Value-based Management Perspective. Journal of Accounting and Economics 32:349-410.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 349-410
    • Ittner, C.D.1    Larcker, D.F.2
  • 98
    • 0034260041 scopus 로고    scopus 로고
    • Environmentally driven mode of business development: A management control perspective
    • Jansson A, Nilsson F, Rapp B. 2000. Environmentally Driven Mode of Business Development: A Management Control Perspective. Scandinavian Journal of Management 16, 305-333.
    • (2000) Scandinavian Journal of Management , vol.16 , pp. 305-333
    • Jansson, A.1    Nilsson, F.2    Rapp, B.3
  • 99
    • 0000814231 scopus 로고    scopus 로고
    • Management accounting within world class manufacturing: A case study
    • Jazayeri M, Hopper T. 1999. Management Accounting Within World Class Manufacturing: A Case Study. Management Accounting Research 10:263-301.
    • (1999) Management Accounting Research , vol.10 , pp. 263-301
    • Jazayeri, M.1    Hopper, T.2
  • 100
    • 84989006331 scopus 로고
    • The industry context of strategy, structure and performance: The UK brewing industry
    • Johnson G, Thomas H. 1987. The Industry Context of Strategy, Structure and Performance: The UK Brewing Industry. Strategic Management Journal 8:343-361.
    • (1987) Strategic Management Journal , vol.8 , pp. 343-361
    • Johnson, G.1    Thomas, H.2
  • 104
    • 45549110838 scopus 로고
    • Life with a sub-contractor: New technology and management accounting
    • Jonsson S, Gronlund A. 1988. Life with a Sub-contractor: New Technology and Management Accounting. Accounting, Organizations and Society 13:512-532.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 512-532
    • Jonsson, S.1    Gronlund, A.2
  • 105
    • 0034134680 scopus 로고    scopus 로고
    • Performance measurement at Nordic companies
    • Kald M, Nilsson F. 2000. Performance Measurement at Nordic Companies. European Management Journal 18:113-127.
    • (2000) European Management Journal , vol.18 , pp. 113-127
    • Kald, M.1    Nilsson, F.2
  • 106
    • 0034389253 scopus 로고    scopus 로고
    • On strategy and management control: The importance of classifying the strategy of the business
    • Kald M, Nilsson F, Rapp B. 2000. On Strategy and Management Control: The Importance of Classifying the Strategy of the Business. British Journal of Management 11:197-212.
    • (2000) British Journal of Management , vol.11 , pp. 197-212
    • Kald, M.1    Nilsson, F.2    Rapp, B.3
  • 107
    • 0002079394 scopus 로고
    • Must CIM be justified by Faith Alone?
    • Kaplan RS. 1986. Must CIM be Justified by Faith Alone? Harvard Business Review 64:87-95.
    • (1986) Harvard Business Review , vol.64 , pp. 87-95
    • Kaplan, R.S.1
  • 108
    • 0026494564 scopus 로고
    • The balanced scorecard - Measures that drive performance
    • Kaplan RS, Norton DP. 1992. The Balanced Scorecard - Measures That Drive Performance. Harvard Business Review 70:71-79.
    • (1992) Harvard Business Review , vol.70 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 110
    • 0002091684 scopus 로고    scopus 로고
    • Using the balanced scorecard as a strategic management system
    • Kaplan RS, Norton DP. 1996a. Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review 74:75-85.
    • (1996) Harvard Business Review , vol.74 , pp. 75-85
    • Kaplan, R.S.1    Norton, D.P.2
  • 114
    • 38249005189 scopus 로고
    • Target costing support systems: Lessons from leading Japanese companies
    • Kato Y. 1993. Target Costing Support Systems: Lessons from Leading Japanese Companies. Management Accounting Research 4:33-47.
    • (1993) Management Accounting Research , vol.4 , pp. 33-47
    • Kato, Y.1
  • 115
    • 0031286321 scopus 로고    scopus 로고
    • Organizational configurations and performance: A meta-analysis
    • Ketchen DJ, Combs JG. 1997. Organizational Configurations and Performance: A Meta-Analysis. Academy of Management Journal 40: p. 223-240.
    • (1997) Academy of Management Journal , vol.40 , pp. 223-240
    • Ketchen, D.J.1    Combs, J.G.2
  • 116
    • 0027562177 scopus 로고
    • Manufacturing strategy and production systems: An integrated framework
    • Kim Y, Lee J. 1993. Manufacturing Strategy and Production Systems: An Integrated Framework. Journal of Operations Management 11:3-15.
    • (1993) Journal of Operations Management , vol.11 , pp. 3-15
    • Kim, Y.1    Lee, J.2
  • 117
    • 84989078813 scopus 로고
    • Mass customization: Implementing the emerging paradigm for competitive advantage
    • Kotha S. 1995. Mass Customization: Implementing the Emerging Paradigm for Competitive Advantage. Strategic Management Journal 16:21-42.
    • (1995) Strategic Management Journal , vol.16 , pp. 21-42
    • Kotha, S.1
  • 118
    • 84989030538 scopus 로고
    • Generic manufacturing strategies: A conceptual synthesis
    • Kotha S, Orne D. 1989. Generic Manufacturing Strategies: A Conceptual Synthesis. Strategic Management Journal 10:211-231.
    • (1989) Strategic Management Journal , vol.10 , pp. 211-231
    • Kotha, S.1    Orne, D.2
  • 120
    • 0031066470 scopus 로고    scopus 로고
    • Management control systems and strategy: A critical review
    • Langfield-Smith K. 1997. Management Control Systems and Strategy: A Critical Review. Accounting, Organizations and Society 22:207-232.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 207-232
    • Langfield-Smith, K.1
  • 124
    • 0030094295 scopus 로고    scopus 로고
    • The justification and monitoring of advanced manufacturing technology: An empirical study of 21 installations of flexible manufacturing systems
    • Lee B. 1996. The Justification and Monitoring of Advanced Manufacturing Technology: An Empirical Study of 21 Installations of Flexible Manufacturing Systems. Management Accounting Research 7:95-118.
    • (1996) Management Accounting Research , vol.7 , pp. 95-118
    • Lee, B.1
  • 125
    • 0009507410 scopus 로고    scopus 로고
    • A framework for the analysis of interview data from multiple research sites
    • Lillis AM. 1999. A Framework for the Analysis of Interview Data from Multiple Research Sites. Accounting and Finance 39:79-105.
    • (1999) Accounting and Finance , vol.39 , pp. 79-105
    • Lillis, A.M.1
  • 127
    • 0037290685 scopus 로고    scopus 로고
    • Mapping management accounting: Graphics and guidelines for theory-consistent empirical research
    • Luft J, Shields MD. 2003. Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Accounting, Organizations and Society 28:169-249.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 169-249
    • Luft, J.1    Shields, M.D.2
  • 131
    • 0002673962 scopus 로고
    • Do financial and non-financial performance measures have to agree?
    • November
    • McNair CJ, Lynch RL, Cross KF. 1990. Do Financial and Non-financial Performance Measures Have to Agree? Management Accounting, November: 28-36.
    • (1990) Management Accounting , pp. 28-36
    • McNair, C.J.1    Lynch, R.L.2    Cross, K.F.3
  • 132
    • 0002764589 scopus 로고
    • Organizational controls and discretionary program decision making: A field study
    • Merchant KA. 1985. Organizational Controls and Discretionary Program Decision Making: A Field Study. Accounting, Organizations and Society 10:67-85.
    • (1985) Accounting, Organizations and Society , vol.10 , pp. 67-85
    • Merchant, K.A.1
  • 134
    • 84989095902 scopus 로고
    • Configurations of strategy and structure: Towards a synthesis
    • Miller D. 1986. Configurations of Strategy and Structure: Towards a Synthesis. Strategic Management Journal 7:233-249.
    • (1986) Strategic Management Journal , vol.7 , pp. 233-249
    • Miller, D.1
  • 135
    • 84989132977 scopus 로고
    • The structural and environmental correlates of business strategy
    • Miller D. 1987. The Structural and Environmental Correlates of Business Strategy. Strategic Management Journal 8:55-76.
    • (1987) Strategic Management Journal , vol.8 , pp. 55-76
    • Miller, D.1
  • 136
    • 0000137997 scopus 로고
    • Relating Porter's business strategies to environment and structure: Analysis and performance implications
    • Miller D. 1988. Relating Porter's Business Strategies to Environment and Structure: Analysis and Performance Implications. Academy of Management Journal 31:280-308.
    • (1988) Academy of Management Journal , vol.31 , pp. 280-308
    • Miller, D.1
  • 137
    • 0026491536 scopus 로고
    • The generic strategy trap
    • January/February
    • Miller D. 1992. The Generic Strategy Trap. The Journal of Business Strategy, January/February: 37-41.
    • (1992) The Journal of Business Strategy , pp. 37-41
    • Miller, D.1
  • 138
    • 0344014920 scopus 로고
    • The architecture of simplicity
    • Miller D. 1993. The Architecture of Simplicity. Academy of Management Journal 18:116-138.
    • (1993) Academy of Management Journal , vol.18 , pp. 116-138
    • Miller, D.1
  • 140
    • 84970442609 scopus 로고
    • Porter's (1980) generic strategies and performance: An empirical examination with American Data. Part 1: Testing Porter
    • Miller D, Friesen PH. 1986. Porter's (1980) Generic Strategies and Performance: An Empirical Examination with American Data. Part 1: Testing Porter. Organization Studies 7:37-55.
    • (1986) Organization Studies , vol.7 , pp. 37-55
    • Miller, D.1    Friesen, P.H.2
  • 141
    • 4244182035 scopus 로고
    • The case for configuration
    • J. B. Quinn, H. Mintzberg, R. M. James Eds, Prentice-Hall: Englewood Cliffs
    • Miller D, Mintzberg H. 1988. The Case for Configuration, in J. B. Quinn, H. Mintzberg, R. M. James (Eds). The Strategy Process. Prentice-Hall: Englewood Cliffs.
    • (1988) The Strategy Process
    • Miller, D.1    Mintzberg, H.2
  • 142
    • 0033130570 scopus 로고    scopus 로고
    • Beyond strategy: Configurations as a pillar of competitive advantage
    • Miller D, Whitney J. 1999. Beyond Strategy: Configurations as a Pillar of Competitive Advantage. Business Horizons 42:5-17.
    • (1999) Business Horizons , vol.42 , pp. 5-17
    • Miller, D.1    Whitney, J.2
  • 143
    • 84937313687 scopus 로고
    • A taxonomy of manufacturing strategies
    • Miller JG, Roth AV. 1994. A Taxonomy of Manufacturing Strategies. Management Science 40:285-304.
    • (1994) Management Science , vol.40 , pp. 285-304
    • Miller, J.G.1    Roth, A.V.2
  • 145
    • 84989069114 scopus 로고
    • The design school: Reconsidering the basic premises of strategic management
    • Mintzberg H. 1990. The Design School: Reconsidering the Basic Premises of Strategic Management. Strategic Management Journal 11:171-195.
    • (1990) Strategic Management Journal , vol.11 , pp. 171-195
    • Mintzberg, H.1
  • 149
    • 0002375355 scopus 로고
    • Integrated performance measurement: Management accounting to support the new manufacturing realities
    • Nanni AJ, Dixon JR, Vollmann TE. 1992. Integrated Performance Measurement: Management Accounting to Support the New Manufacturing Realities. Journal of Management Accounting Research 4:1-19.
    • (1992) Journal of Management Accounting Research , vol.4 , pp. 1-19
    • Nanni, A.J.1    Dixon, J.R.2    Vollmann, T.E.3
  • 150
    • 0542429148 scopus 로고
    • Measuring strategy coherence through patterns of strategic choices
    • Nath D, Sudharshan D. 1994. Measuring Strategy Coherence Through Patterns of Strategic Choices. Strategic Management Journal 15:43-61.
    • (1994) Strategic Management Journal , vol.15 , pp. 43-61
    • Nath, D.1    Sudharshan, D.2
  • 151
    • 21344491343 scopus 로고
    • On the measurement of competitive strategy: Evidence from a large multiproduct U. S. firm
    • Nayyar PR. 1993. On the Measurement of Competitive Strategy: Evidence from a Large Multiproduct U. S. Firm. Academy of Management Review 36:1652-1669.
    • (1993) Academy of Management Review , vol.36 , pp. 1652-1669
    • Nayyar, P.R.1
  • 154
    • 0042728287 scopus 로고    scopus 로고
    • Parenting styles and value creation: A management control approach
    • Nilsson F. 2000. Parenting Styles and Value Creation: A Management Control Approach. Management Accounting Research 11:89-112.
    • (2000) Management Accounting Research , vol.11 , pp. 89-112
    • Nilsson, F.1
  • 155
    • 33847064805 scopus 로고    scopus 로고
    • Strategy and management control systems: A study of the design and use of management control systems following takeover
    • Nilsson F. 2002. Strategy and Management Control Systems: A Study of the Design and Use of Management Control Systems Following Takeover. Accounting and Finance 42:41-71.
    • (2002) Accounting and Finance , vol.42 , pp. 41-71
    • Nilsson, F.1
  • 156
    • 0036318295 scopus 로고    scopus 로고
    • Recent advances in performance management: The Nordic case
    • Nilsson F, Kald M. 2002. Recent Advances in Performance Management: The Nordic Case. European Management Journal 20:235-245.
    • (2002) European Management Journal , vol.20 , pp. 235-245
    • Nilsson, F.1    Kald, M.2
  • 157
    • 0011039078 scopus 로고    scopus 로고
    • Control systems in multibusiness companies: From performance management to strategic management
    • Nilsson F, Olve N-G. 2001. Control Systems in Multibusiness Companies: From Performance Management to Strategic Management. European Management Journal 19:344-358.
    • (2001) European Management Journal , vol.19 , pp. 344-358
    • Nilsson, F.1    Olve, N.-G.2
  • 158
    • 0033096420 scopus 로고    scopus 로고
    • Implementing business unit strategies: The role of management control systems
    • Nilsson F, Rapp B. 1999. Implementing Business Unit Strategies: The Role of Management Control Systems. Scandinavian Journal of Management 15:65-88.
    • (1999) Scandinavian Journal of Management , vol.15 , pp. 65-88
    • Nilsson, F.1    Rapp, B.2
  • 160
  • 161
    • 84892232465 scopus 로고    scopus 로고
    • On the design of computer-aided manufacturing planning and control systems
    • Department of Production Economics, Linkoping Institute of Technology: Linkoping
    • Olhager J, Rapp B. 1996. On the Design of Computer-Aided Manufacturing Planning and Control Systems. Working paper no. 238. Department of Production Economics, Linkoping Institute of Technology: Linkoping.
    • (1996) Working Paper No. 238
    • Olhager, J.1    Rapp, B.2
  • 162
    • 0035152163 scopus 로고    scopus 로고
    • Long-term capacity management: Linking the perspectives from manufacturing strategy and sales and operations planning
    • Olhager J, Rudberg M, Wikner J. 2001. Long-term Capacity Management: Linking the Perspectives from Manufacturing Strategy and Sales and Operations Planning. International Journal of Production Economics 69:215-225.
    • (2001) International Journal of Production Economics , vol.69 , pp. 215-225
    • Olhager, J.1    Rudberg, M.2    Wikner, J.3
  • 165
    • 0000735459 scopus 로고
    • Budget use and managerial performance
    • Otley DT. 1978. Budget Use and Managerial Performance. Journal of Accounting Research 16:122-149.
    • (1978) Journal of Accounting Research , vol.16 , pp. 122-149
    • Otley, D.T.1
  • 166
    • 49149141369 scopus 로고
    • The contingency theory of management accounting: Achievement and prognosis
    • Otley DT. 1980. The Contingency Theory of Management Accounting: Achievement and Prognosis. Accounting, Organizations and Society 5:413-428.
    • (1980) Accounting, Organizations and Society , vol.5 , pp. 413-428
    • Otley, D.T.1
  • 167
    • 0346546517 scopus 로고
    • Management control in contemporary organizations: Towards a wider perspective
    • Otley DT. 1994. Management Control in Contemporary Organizations: Towards a Wider Perspective. Management Accounting Research 5:289-299.
    • (1994) Management Accounting Research , vol.5 , pp. 289-299
    • Otley, D.T.1
  • 168
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: A framework for management control systems research
    • Otley DT. 1999. Performance Management: A Framework for Management Control Systems Research. Management Accounting Research 10:363-382.
    • (1999) Management Accounting Research , vol.10 , pp. 363-382
    • Otley, D.T.1
  • 169
    • 35948989443 scopus 로고
    • Case study research in management accounting and control
    • Otley DT, Berry AJ. 1994. Case Study Research in Management Accounting and Control. Management Accounting Research 5:45-65.
    • (1994) Management Accounting Research , vol.5 , pp. 45-65
    • Otley, D.T.1    Berry, A.J.2
  • 170
    • 0002308570 scopus 로고
    • The impact of flexible automation on business strategy and organizational structure
    • Parthasarthy R, Sethi SP. 1992. The Impact of Flexible Automation on Business Strategy and Organizational Structure. Academy of Management Review 17:86-111.
    • (1992) Academy of Management Review , vol.17 , pp. 86-111
    • Parthasarthy, R.1    Sethi, S.P.2
  • 172
    • 0031206462 scopus 로고    scopus 로고
    • Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note
    • Perera S, Harrison G, Poole M. 1997. Customer-focused Manufacturing Strategy and the Use of Operations-based Non-financial Performance Measures: A Research Note. Accounting, Organizations and Society 22:557-572.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 557-572
    • Perera, S.1    Harrison, G.2    Poole, M.3
  • 179
    • 0002663735 scopus 로고
    • From competitive advantage to corporate strategy
    • Porter ME. 1987. From Competitive Advantage to Corporate Strategy. Harvard Business Review 65:43-59.
    • (1987) Harvard Business Review , vol.65 , pp. 43-59
    • Porter, M.E.1
  • 180
    • 0004281135 scopus 로고    scopus 로고
    • Harvard Business School Press: Boston
    • Porter ME. 1996. On Competition. Harvard Business School Press: Boston.
    • (1996) On Competition
    • Porter, M.E.1
  • 182
    • 0001689494 scopus 로고    scopus 로고
    • Strategic orientations, incentive plan adoptions, and firm performance: Evidence from electric utility firms
    • Rajagopalan N. 1996. Strategic Orientations, Incentive Plan Adoptions, and Firm Performance: Evidence from Electric Utility Firms. Strategic Management Journal 18:761-785.
    • (1996) Strategic Management Journal , vol.18 , pp. 761-785
    • Rajagopalan, N.1
  • 184
    • 0000855523 scopus 로고
    • Strategy and accounting in a U. K. conglomerate
    • Roberts J. 1990. Strategy and Accounting in a U. K. Conglomerate. Accounting, Organizations and Society 15:107-126.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 107-126
    • Roberts, J.1
  • 191
  • 192
    • 38149143548 scopus 로고
    • Accounting control systems and business strategy: An empirical analysis
    • Simons R. 1987. Accounting Control Systems and Business Strategy: An Empirical Analysis. Accounting, Organizations and Society 12:357-374.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 357-374
    • Simons, R.1
  • 193
    • 27944495889 scopus 로고
    • The role of management control systems in creating competitive advantage: New perspectives
    • Simons R. 1990. The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives. Accounting, Organizations and Society 15:127-143.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 127-143
    • Simons, R.1
  • 194
    • 84989078638 scopus 로고
    • Strategic orientation and top management attention to control systems
    • Simons R. 1991. Strategic Orientation and Top Management Attention to Control Systems. Strategic Management Journal 12:49-62.
    • (1991) Strategic Management Journal , vol.12 , pp. 49-62
    • Simons, R.1
  • 195
    • 84989026846 scopus 로고
    • How new top managers use control systems as levers of strategic renewal
    • Simons R. 1994. How New Top Managers Use Control Systems as Levers of Strategic Renewal. Strategic Management Journal 15:169-189.
    • (1994) Strategic Management Journal , vol.15 , pp. 169-189
    • Simons, R.1
  • 197
    • 0002986901 scopus 로고
    • Manufacturing: Missing link in corporate strategy
    • Skinner W. 1969. Manufacturing: Missing Link in Corporate Strategy. Harvard Business Review 47:136-145.
    • (1969) Harvard Business Review , vol.47 , pp. 136-145
    • Skinner, W.1
  • 199
    • 84910788831 scopus 로고
    • Problems in the measurement of organizational effectiveness
    • Steers RM. 1975. Problems in the Measurement of Organizational Effectiveness. Administrative Science Quarterly 20:546-558.
    • (1975) Administrative Science Quarterly , vol.20 , pp. 546-558
    • Steers, R.M.1
  • 201
    • 0000955357 scopus 로고
    • Match manufacturing policies and product strategy
    • Stobaugh R, Telesio P. 1983. Match Manufacturing Policies and Product Strategy. Harvard Business Review 61:113-120.
    • (1983) Harvard Business Review , vol.61 , pp. 113-120
    • Stobaugh, R.1    Telesio, P.2
  • 209
    • 0030507041 scopus 로고    scopus 로고
    • Configurations of manufacturing strategy, business strategy, environment and structure
    • Ward PT, Bickford DJ, Leong KG. 1996. Configurations of Manufacturing Strategy, Business Strategy, Environment and Structure. Journal of Management 22:597-626.
    • (1996) Journal of Management , vol.22 , pp. 597-626
    • Ward, P.T.1    Bickford, D.J.2    Leong, K.G.3
  • 210
    • 0002045809 scopus 로고
    • Japan - Where operations really are strategic
    • Wheelwright SC. 1981. Japan - Where Operations Really Are Strategic. Harvard Business Review 59:67-74.
    • (1981) Harvard Business Review , vol.59 , pp. 67-74
    • Wheelwright, S.C.1
  • 211
    • 84989063847 scopus 로고
    • Manufacturing strategy: Defining the missing link
    • Wheelwright SC. 1984. Manufacturing Strategy: Defining the Missing Link. Strategic Management Journal 5:77-91.
    • (1984) Strategic Management Journal , vol.5 , pp. 77-91
    • Wheelwright, S.C.1
  • 212
    • 0002821444 scopus 로고
    • From lean production to the lean enterprise
    • Womack JP, Jones DT. 1994. From Lean Production to the Lean Enterprise. Harvard Business Review 72:93-103.
    • (1994) Harvard Business Review , vol.72 , pp. 93-103
    • Womack, J.P.1    Jones, D.T.2
  • 217
    • 0031206046 scopus 로고    scopus 로고
    • Economic value added: A primer for European managers
    • Young D. 1997. Economic Value Added: A Primer for European Managers. European Management Journal 15:335-343.
    • (1997) European Management Journal , vol.15 , pp. 335-343
    • Young, D.1
  • 218
    • 0000497350 scopus 로고
    • New manufacturing practices and cost management: A review of the literature and directions for research
    • Young SM, Selto FH. 1991. New Manufacturing Practices and Cost Management: A Review of the Literature and Directions for Research. Journal of Accounting Literature 10:265-298.
    • (1991) Journal of Accounting Literature , vol.10 , pp. 265-298
    • Young, S.M.1    Selto, F.H.2
  • 219
    • 0000285852 scopus 로고    scopus 로고
    • Modeling the dynamics of strategic fit: A normative approach to strategic change
    • Zajac EJ, Kraatz MS, Bresser R K F. 2000. Modeling the Dynamics of Strategic Fit: A Normative Approach to Strategic Change. Strategic Management Journal 21:429-453.
    • (2000) Strategic Management Journal , vol.21 , pp. 429-453
    • Zajac, E.J.1    Kraatz, M.S.2    Bresser, R.K.F.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.