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The logics of budgeting: theorization and practice variation in the educational field

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Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations n s o 7, Uni ity, Ta g Kon In this article, we examine how consensus between operational-level managers and mately enhanceorganizational performance (Ittner& Larcker, ons, 2000). How- benefits of perfor- y internal d-Smith, 19 nts and em evidence on how consensus on strategy implementa the operational level affects the effectiveness of perfor measures and employee performance. 0361-3682/$ - see front matter � 2013 Elsevier Ltd. All rights reserved. q Authors are listed in alphabetical order. ⇑ Corresponding author. Address: Faculty of Business and Economics, The University of Hong Kong, Pokfulam Road, Hong Kong. Tel.: +852 3917 5664; fax: +852 2549 3735. E-mail addresses: [email protected] (J.L.Y. Ho), [email protected] (A. Wu), [email protected] (S.Y.C. Wu). 1 The four levers of control systems include belief systems, boundary systems, diagnostic control systems, and interactive control systems (Simons, 1995). Accounting, Organizations and Society 39 (2014) 38–58 Contents lists available at ScienceDirect Accounting, Organizations and Society journal homepage: www.elsevier .com/ locate /aos Introduction An important role of management control systems is to help managers successfully implement strategies within 1998a; Kaplan & Norton, 1992, 1996; Sim ever, contingency research suggests that mance measures are influenced by man external factors (Chenhall, 2003; Langfiel this article, we provide theoretical argume and/or 97). In pirical tion at mance ‘‘To achieve financial and nonfinancial goals, managers must rely on the efforts and initiative of employees. Employees throughout the organization must understand the business’s strategy and their role in achieving strategi- cally important goals.’’ Simons (2000, p. 207) of control systems that facilitate strategy implementation.1 Among

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