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Full-Text Articles in Business
Linking Uses Of Management Control Systems With Strategic Capabilities And Business Level Strategies For Organizational Performance Evidence From The Sri Lankan Textile And Apparel Industry, Nirosha D. Kapu Arachchilage
Linking Uses Of Management Control Systems With Strategic Capabilities And Business Level Strategies For Organizational Performance Evidence From The Sri Lankan Textile And Apparel Industry, Nirosha D. Kapu Arachchilage
Theses: Doctorates and Masters
This research investigates how the uses of Management Control Systems (MCS), namely, diagnostic use and interactive use, as moderating variables, influence the relationship between business (competitive) strategies (which are determined by strategic capabilities) and organizational performance. Simons’ levers of control model, Porter’s theory of generic competitive strategy and the Resource Based View (RBV) of strategy have been considered as the underpinning theories and models of the study in developing the theoretical framework and hypotheses. The theoretical framework consists of two strategic capabilities (low cost competency and uniqueness competency), two generic business strategies (cost leadership and differentiation), two uses of MCS …
Strategy, Perceived Environmental Uncertainty, Management Accounting Systems And Performance: An Empirical Investigation, Kar Ming Chong
Strategy, Perceived Environmental Uncertainty, Management Accounting Systems And Performance: An Empirical Investigation, Kar Ming Chong
Theses : Honours
This thesis is an empirical examination of the role of strategic business unit (SBU) strategy and perceived environmental uncertainty (PEU) en the relations between 'management accounting systems (MAS) design and SBU performance. Two extreme strategic postures of Miles and Snow's typology were used in this study. They were prospector and defender. MAS design was defined in terms of the extent to which managers' use of broad scope MAS information characteristics for decision making; A survey research methodology was used in this study. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, were used …