search query: @indexterm Strategic management / total: 1889
reference: 327 / 1889
Author: | Haas, M. de Algera, J. A. |
Title: | Demonstrating the effect of the strategic dialogue: participation in designing the management control system |
Journal: | Management Accounting Research
2002 : MAR, VOL. 13:1, p. 41-70 |
Index terms: | STRATEGIC MANAGEMENT GOALS PERFORMANCE MEASUREMENT HUMAN RESOURCE MANAGEMENT |
Language: | eng |
Abstract: | Stimulation of goal congruent behaviors through the coordinated allocation of human resources-i.e. time, energy and attention-requires the mental models of organizational actors to be convergent. The Strategic Dialogue is advocated for the purpose of convergent mental modeling. In relation to the need for convergence, the concept of Goal Coherence is introduced, which is within and, moreover, between goal interdependent groups. The relation between Strategic Dialogue and Goal Coherence represents the instrumental hypothesis of the research. Support for this hypothesis is empirically demonstrated in a two-group pre-test/post-test design, using a specific measure of association. |
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