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.
Volume (Year): 23 (1995)
Issue (Month): 5 (October)
|Contact details of provider:|| Web page: http://www.elsevier.com/wps/find/journaldescription.cws_home/375/description#description|
|Order Information:|| Postal: http://www.elsevier.com/wps/find/supportfaq.cws_home/regional|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer;The Psychometric Society, vol. 16(3), pages 297-334, September.
- 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.
- Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
- Kim S. Cameron, 1986. "Effectiveness as Paradox: Consensus and Conflict in Conceptions of Organizational Effectiveness," Management Science, INFORMS, vol. 32(5), pages 539-553, May.
- Otley, D. T. & Berry, A. J., 1980. "Control, organisation and accounting," Accounting, Organizations and Society, Elsevier, vol. 5(2), pages 231-244, April.
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:eee:jomega:v:23:y:1995:i:5:p:485-497. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu)
If references are entirely missing, you can add them using this form.