Linking strategic choices and management accounting systems scope: An empirical analysis

被引：0
|
作者：
Boulianne, E [1 ]
机构：
[1] Concordia Univ, John Molson Sch Business, Montreal, PQ, Canada
来源：
PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: A COMPENDIUM OF RESEARCH | 2002年 / 12卷
关键词：
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The present research aims at a better understanding of the relationship between strategic choices and the scope of management accounting systems in a Canadian context. A survey research was conducted using the strategy typology developed by Miles and Snow. Results suggest that the impact of broad scope information usage on performance will be more beneficial for managers operating in prospector-type firms. than for managers operating in defender-type firms.
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页码：49 / 60
页数：12
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