Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations
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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Volume (Year): 23 (1995)
Issue (Month): 5 (October)
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References listed on IDEAS
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- 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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- Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, vol. 16(3), pages 297-334, September.
- 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.
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