haku: @author Simons, R. / yhteensä: 7
viite: 7 / 7
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| Tekijä: | Simons, R. |
| Otsikko: | Accounting control systems and business strategy : an empirical analysis. |
| Lehti: | Accounting, Organizations and Society
1987 : VOL. 12:4, p. 357-374 |
| Asiasana: | ACCOUNTING SYSTEMS FINANCIAL CONTROL CORPORATE STRATEGY |
| Kieli: | eng |
| Tiivistelmä: | A review of a study that tests the hypothesis that control systems should be modified in accordance with the business strategy of a firm, based on two groups of firms that follow distinctly different strategies, using interview data and questionnaire data to provide evidence of how firms align their control systems and strategy. Preliminary evidence is discussed that suggests a relationship between accounting control systems, business strategy and firm performance. |
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