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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.
SCIMA record nr: 260584
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