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Decentralization, Interdependence and Performance Measurement System Design: Sequences and Priorities

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  • Abernethy, M.
  • Bouwens, J.F.M.G.
  • Lent, L.A.G.M. van

    (Tilburg University, Center for Economic Research)

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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Bibliographic Info

Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 2001-28.

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

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Web page: http://center.uvt.nl

Related research

Keywords: performance measurement; interdependency; knowledge; decentralization; organizational structure;

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  1. Smith, C.W. & Watts, R.L., 1992. "The Investment Oppotunity set and Corporate Financing, Dividend and Compensation Policies," Papers 92-02, Rochester, Business - Financial Research and Policy Studies.
  2. 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.
  3. 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.
  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.
  5. Mathias Dewatripont & Patrick Bolton, 1995. "The time and budget constraints of the firm," ULB Institutional Repository 2013/9601, ULB -- Universite Libre de Bruxelles.
  6. 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.
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