Organizational culture and performance measurement systems

被引：318
|
作者：
Henri, JF [1 ]
机构：
[1] Univ Laval, Ecole Compatibil, Quebec City, PQ G1K 7P4, Canada
来源：
ACCOUNTING ORGANIZATIONS AND SOCIETY | 2006年 / 31卷 / 01期
关键词：
D O I：
10.1016/j.aos.2004.10.003
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The aim of this study is to articulate and test the relationships between organizational culture and two attributes of performance measurement systems (PMS), namely the diversity of measurement and the nature of use. The results of a survey reveal that top managers of firms reflecting a flexibility dominant type tend to use more performance measures and to use PMS to focus organizational attention, support strategic decision-making and legitimate actions to a greater extent than top managers of firms reflecting a control dominant type. (c) 2004 Elsevier Ltd. All rights reserved.
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页码：77 / 103
页数：27
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