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| Author: | Henri, J-F. |
| Title: | Organizational culture and performance measurement systems |
| Journal: | Accounting, Organizations and Society
2006 : JAN, VOL. 31:1, p. 77-103 |
| Index terms: | organizational culture performance measurement management managers manufacturing companies Canada |
| Language: | eng |
| Abstract: | This study aims to articulate and test the relationships btw. organizational (here as: org-al.) culture and two attributes of performance measurement (as: msrmt.) systems (PMS), that is, the diversity of msrmt. and the nature of use. The results reveal that top managers of firms reflecting a flexibility dominant type tend to use more performance measures and to use PMS to focus org-al. attention, support strategic decision-making and legitimate actions to a greater extent than top managers of firms reflecting a control dominant type. |
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