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| Author: | Abernethy, M. A. Brownell, P. |
| Title: | The role of budgets in organizations facing strategic change: An exploratory study |
| Journal: | Accounting, Organizations and Society
1999 : APR, VOl. 24:3, p. 189-204 |
| Index terms: | Budgeting Accounting theory Organizational change Strategy Health service Australia |
| Language: | eng |
| Abstract: | Recent attention in the general management literature has focused on mechanisms and processes used by organizations to respond and adapt to changes in their operating environment. This study explores how accounting control systems can serve the alternative role of shaping organizational change. There is a theoretical model developed. This study uses Accounting Organizations and Society interactive / diagnostic classification of management control systems to capture how accounting can be used to examine the relationship btw. performance, strategic change, and style of budget use. It is argued that an interactive style of budget use can mitigate the performance effects of the strategic change process. The data is collected from CEOs in 63 public hospitals, providing results that are consistent with expectations. |
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