haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 136 / 786
| Tekijä: | Vaivio, J. |
| Otsikko: | Exploring a 'non-financial' management accounting change |
| Lehti: | Management Accounting Research
1999 : DEC, VOL. 10:4, p. 409-437 |
| Asiasana: | Management accounting Change Strategy Control |
| Kieli: | eng |
| Tiivistelmä: | This paper explores the emergence of non-financial measures in the organizational context of Lever Industrial-U.K., a service-oriented British chemicals company. Tracing the mechanism of this management accounting change, this study identifies the dynamic forces driving it. The paper points at the systematization of non-financial measures as an essential phase of the change process. However, the paper also suggests that non-financial measures become a powerful vehicle for focusing interactive management control into the organization's strategic uncertainties. This interactive 'Focus Potential' of non-financial measures goes beyond their diagnostic role as strategic controls. |
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