search query: @author Hartmann, F. / total: 5
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| Author: | Naranjo-Gil, D. Hartmann, F. |
| Title: | Management accounting systems, top management team heterogeneity and strategic change |
| Journal: | Accounting, Organizations and Society
2007 : OCT/NOV, VOL. 32:7-8, p. 735-756 |
| Index terms: | management accounting strategic management change top management team work hospitals Spain |
| Language: | eng |
| Abstract: | Organizations are different in their ability to realize strategic change. This seems, however, to depend on several factors in their strategic management (here as: mgmt.) process. This paper explores two such factors simultaneously, which are the composition of the top mgmt. team and the characteristics of the mgmt. accounting system (here as: acc-s.). This paper explores especially how top mgmt. team heterogeneity affects strategic change both directly, and indirectly, through the design and use of the mgmt. acc-s. Hypotheses are developed and tested through a survey study among 103 Spanish public hospitals. Significant effects of top mgmt. team heterogeneity on the extent and direction of strategic change are found. It is also found that the use of the mgmt. acc-s. partially mediates the relationship btw. top mgmt. team heterogeneity and strategic change etc. |
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