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Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations

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  • Chenhall, R. H.
  • Morris, D.
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    Abstract

    This study examines the combined effect of organic decision and communication processes (organic processes) and management accounting systems (MAS) on performance. A model based on 'effective paradoxes' is developed which suggests that the interaction of organic processes with use of MAS is more closely associated with superior performance in organizations pursuing entrepreneurial as opposed to conservative strategies. This hypothesized relationship was supported by evidence from a study of managers from 72 firms. The interaction was significant for entrepreneurial organizations but not for conservative entities. Moreover, in entrepreneurial entities performance was significantly associated with organic decision processes for organizations using MAS extensively, but not when MAS was used less extensively.

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    Bibliographic Info

    Article provided by Elsevier in its journal Omega.

    Volume (Year): 23 (1995)
    Issue (Month): 5 (October)
    Pages: 485-497

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    Handle: RePEc:eee:jomega:v:23:y:1995:i:5:p:485-497

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    Keywords: decision processes accounting; strategy and statistics;

    References

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    1. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
    2. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    3. Otley, D. T. & Berry, A. J., 1980. "Control, organisation and accounting," Accounting, Organizations and Society, Elsevier, vol. 5(2), pages 231-244, April.
    4. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    5. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, vol. 16(3), pages 297-334, September.
    6. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
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    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. How to measure company performance in academic management research
      by Timur_PhD in Business performance management research for high performance organizations on 2010-11-11 14:31:00
    2. How to measure company performance in academic management research
      by Timur_PhD in Business performance management research for high performance organizations on 2010-11-11 14:31:00
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    Cited by:
    1. Hichem DKHILI, 2013. "Does the Environment Responsibility Affect the Management Control System?," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 84-92, June.
    2. Jorissen A. & Reheul A.-M. & Laveren E. & Martens R., 2006. "Short-Term Planning Sophistication in SMEs: The Relationship with Strategy and Perceived Environmental Uncertainty," Working Papers 2006022, University of Antwerp, Faculty of Applied Economics.
    3. Steve Chun Cheong Fong & Mohammed Quaddus, 2012. "A pseudo-longitudinal study of intranet use in hospitals," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(2), pages 189-216.
    4. Acquaah, Moses, 2013. "Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 131-146.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    6. Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
    7. Davila, Antonio & Foster, George & Li, Mu, 2009. "Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 322-347, April.
    8. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    9. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    10. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    11. Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 151-169, February.
    12. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    13. Steve Chun Cheong Fong & Mohammed Quaddus, 2010. "Intranet use in Hong Kong public hospitals," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(2), pages 156-181, June.
    14. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.

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