search query: @indexterm Control systems / total: 274
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| Author: | Widener, S.K. |
| Title: | An empirical analysis of the levers of control framework |
| Journal: | Accounting, Organizations and Society
2007 : OCT/NOV, VOL. 32:7-8, p. 757-788 |
| Index terms: | finance control systems models chief executive officers |
| Language: | eng |
| Abstract: | This paper aims to use the levers of control framework to explore the antecedents of control (hereafter as: ctrl.) systems etc. Based on data from a survey of 122 Chief Financial Officers (CFOs), this study tests a structural equation model relating strategic risk and uncertainty to ctrl. systems (i.e. diagnostic, and interactive ctrl. systems), which in turn are hypothesized to affect learning and attention, and ultimately firm performance. The evidence suggests that there are multiple interdependent and complementary relations among the ctrl. systems. It is found that strategic risk and uncertainty drive both the importance and use of performance measures in diagnostic or interactive roles etc. It is concluded that although there is a cost of ctrl., there is a positive effect on firm performance. |
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