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Controlling Strategy Management, Accounting, and Performance Measurement_5

Tham khảo tài liệu 'controlling strategy management, accounting, and performance measurement_5', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 72 KIM LANGFIELD-SMITH organizational members to collect relevant information and to engage in face-to face dialogue and debate which leads to a focus on strategic uncertainties. This process may lead to strategic change through the formation of emergent strategies. In contrast when controls are used in a diagnostic manner they are used on an exception basis to monitor and reward the achievement of goals. Controls will support key success factors and the current strategy. Thus in contrast to the content-focused studies in the 1980s and 1990s Simons framework does not examine which controls are used to support certain strategies it considers the style of use of formal controls by senior management. Abernethy and Brownell 1999 studied how budgets can be used interactively in a hospital setting to moderate the relationship between business strategy and organizational performance. They found that organizational performance would be enhanced if budgeting was used interactively in an organization to reduce the disruptive effect associated with strategic change. The interactive mode was characterized as an ongoing dialogue between organizational members as to why budget variances occur how systems and behaviours could be adapted to minimize variances and the actions that should be taken. This facilitates organizational learning. Survey data were collected from sixty-three public hospitals. The aspect of strategic change that was studied was the move to a more market-oriented stance which was common across the hospital sector. Bisbe and Otley 2004 provide a comprehensive study of the effect of the interactive use of control systems on product innovation. They conducted a survey of 120 medium-sized mature Spanish manufacturing firms and tested whether the interactive use of controls leads companies to develop and launch new products and whether it contributes to the impact of the new innovative products on organizational performance. The control systems that were studied .