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Decentralization, interdependence and performance measurement system design : sequences and priorities

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Author Info
Abernethy, M.A.
Bouwens, J.
Lent, L. van (Tilburg University, Center for Economic Research)

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Abstract

We investigate the determinants of decentralization and performance measurement choices in multidivisional firms. We extend the research on the economics of organizational design choices by examining the impact of two important determinants of those choices, namely, subunit interdependencies and knowledge transfer costs. We test our predictions with a simultaneous equation model that captures the endogenous choices relating to the level of decentralization and the use of alternative subunit performance measures using data collected from 78 business units. Our findings are generally consistent with our predictions.

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Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 28.

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Date of creation: 2001
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Handle: RePEc:dgr:kubcen:200128

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Find related papers by JEL classification:
D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
M12 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Personnel Management; Executive Compensation
M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting

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  1. Christie, Andrew A. & Joye, Marc P. & Watts, Ross L., 2003. "Decentralization of the firm: theory and evidence," Journal of Corporate Finance, Elsevier, vol. 9(1), pages 3-36, January. [Downloadable!] (restricted)
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  2. Smith, Clifford Jr. & Watts, Ross L., 1992. "The investment opportunity set and corporate financing, dividend, and compensation policies," Journal of Financial Economics, Elsevier, vol. 32(3), pages 263-292, December. [Downloadable!] (restricted)
    Other versions:
  3. Venky Nagar, . "Organizational Design Choices in Retail Banking," Rodney L. White Center for Financial Research Working Papers 09-99, Wharton School Rodney L. White Center for Financial Research. [Downloadable!]
  4. Venky Nagar, . "Organizational Design Choices in Retail Banking," Rodney L. White Center for Financial Research Working Papers 9-99, Wharton School Rodney L. White Center for Financial Research. [Downloadable!]
  5. Bolton, Patrick & Dewatripont, Mathias, 1995. "The time and budget constraints of the firm," European Economic Review, Elsevier, vol. 39(3-4), pages 691-699, April. [Downloadable!] (restricted)
  6. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May. [Downloadable!] (restricted)
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