haku: @author Ittner, C. D. / yhteensä: 10
viite: 10 / 10
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| Tekijä: | Ittner, C. D. Larcker, D. F. |
| Otsikko: | Quality strategy, strategic control systems, and organizational performance |
| Lehti: | Accounting, Organizations and Society
1997 : APR/MAY, VOL. 22:3/4, p. 293-314 |
| Asiasana: | QUALITY STRATEGY CONTROL SYSTEMS ORGANIZATIONAL PERFORMANCE |
| Kieli: | eng |
| Tiivistelmä: | This study investigates whether organizations following a quality-oriented strategy have adopted the strategic control practices discussed in the literature of quality management. Greater use of quality-related strategic control practices is made by organizations placing emphasis on quality in the strategic plans. There was no evidence found that Japanese organizations link their control systems close to competitive strategies, but they appear to make great use of many of the strategic control practices. The results also suggest that a better understanding of the appropriate strategic controls in various competitive settings is required if the full performance benefits of strategic control systems are to be found. An important factor will be an understanding of the roles of formal versus informal controls in implementing and monitoring strategic plans. |
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