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| Tekijä: | Rangone, A. |
| Otsikko: | Linking organizational effectiveness, key success factors and performance measures: An analytical framework |
| Lehti: | Management Accounting Research
1997 : JUNE, VOL. 8:2, p. 207-219 |
| Asiasana: | ACCOUNTING PERFORMANCE MEASUREMENT STRATEGY ORGANIZATIONAL EFFECTIVENESS SUCCESS FUZZY SETS |
| Kieli: | eng |
| Tiivistelmä: | There is a need to link management accounting and strategy more tightly, thus implying a more prominent for accountants in the process of strategy assessment, control and revision. Strategic cost management, strategic management accounting and nonfinancial performance measurement have been recently proposed as a means of overcoming limitations of traditional management accounting systems in dealing with strategic matters. This paper contributes to the integration between management accounting and strategy, and proposes a fuzzy linguistic framework to link a company's organizational effectiveness, in terms of successful strategic goals accomplishment, key success factors and performance measures. |
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