Accounting and strategising: A case study from new product development

Messner, Martin; Jørgensen, Bjarke

doi:10.1016/j.aos.2009.04.001

Cited by 259 publications

(284 citation statements)

References 41 publications

Supporting

Mentioning

259

Contrasting

Unclassified

Order By: Relevance

“…Le contrôle serait fait au travers du suivi des temps de travail des chercheurs et développeurs dans les tableaux de bord du responsable technique, dans la gestion des projets au travers du planning, des PERT, etc. (Karagozogolu et Brown, 1993) ou par les tableaux de bord opérationnels spécifiques à la recherche et développement (Jorgensen et Messner, 2010 (Davila, 2000), a été à l'origine de publications de référence sur le contrôle de gestion des startups dans The Accounting Review (Davila et Foster, 2005 ;2007), Accounting Organizations and Society et European Accounting Review ).…”

Section: Les Débats Théoriques Autour De La Faible Présence Du Contrôunclassified

Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups

Meyssonnier

2016

ipme

View full text Add to dashboard Cite

Une étude comparative des dispositifs de pilotage de la performance dans huit startups appartenant au même écosystème montre que ces entreprises recourent d’abord au suivi de trésorerie et au compte de résultat de la comptabilité générale puis aux tableaux de bord de production ou commerciaux et seulement ensuite aux outils classiques du contrôle de gestion que sont les calculs de coûts, le système budgétaire et le tableau de bord de pilotage global. En environnement innovant et incertain, l’introduction du contrôle de gestion n’est pas toujours nécessaire quand l’entreprise est très petite, quand elle est plus proche de sa base scientifique que des marchés (par exemple dans le cas des biotechs) et en raison du système français d’aides publiques qui rend moins urgent l’intervention du capital risque. Quand l’appropriation du contrôle de gestion est en cours, elle est souvent ralentie par la focalisation compréhensible des dirigeants sur les objectifs techniques et commerciaux et par leur culture principalement scientifique. Enfin les dispositifs de pilotage mis en oeuvre restent réduits à un usage psycho-cognitif pour l’aide à la décision du dirigeant en phase d’exploration ou sont plus développés en phase d’exploitation, mais alors généralement avec un responsable du contrôle de gestion cantonné à un rôle de garde-fou et un fonctionnement interactif. Dix propositions résument les enseignements de cette recherche.A comparative study of performance management tools in eight startup companies within the same ecosystem shows that these companies use cash flow and income statements, then production or commercial dashboards, and, only after that, conventional tools of management control such as cost accounting, budgets and strategic balanced scorecards. In an innovative and uncertain environment, the introduction of management control is not always necessary when the company is very small, when it is closer to its scientific focus than markets (eg in the case of biotechs), and also often rely on French state aid system that reduces the need for urgent venture capital. When the use of performance monitoring systems is in place, it is often slowed down by the understandable focus of directors on technical and business objectives and by their primary scientific concern. Finally, management control tools are reduced to a psycho-cognitive use for decision support for directors in the exploratory phase or are more developed in the exploitation phase, but then used generally by a financial controller limited to the role of watchdog and an interactive process between different layers in the company. Ten propositions summarize the findings of this research.Un estudio comparativo de los dispositivos de gestión de los resultados en ocho startups que pertenecen al mismo entorno muestra que dichas empresas recurren primero al seguimiento de tesorería y la cuenta de resultados de la contabilidad general, a los indicadores comerciales o de producción, y solamente después a las herramientas clásicas del control de gestión que son el ...

show abstract

Section: Les Débats Théoriques Autour De La Faible Présence Du Contrôunclassified

Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups

Meyssonnier

2016

ipme

View full text Add to dashboard Cite

show abstract

“…Tillema (2005) and Wiersma (2008) empirically confirmed the positive relationship between highly uncertain tasks and broad-scope, timely, and integrated types of information. Jorgensen and Messner (2010) also indicated that MAIS which are integrated with business strategy provide external, future-oriented, aggregated, and broad-focused types of information. Thus, it is likely that when the degree of MAIS strategic alignment is high, to support the implementation of manufacturing or business strategy and the achievement of strategic goals, MAIS also must provide broad-scope, timely, and integrated types of information.…”

Section: Mais Strategic Alignment and Information Characteristicsmentioning

confidence: 99%

The Strategic Alignment of Management Accounting Information Systems, and Organizational Performance

Choe¹

2017

Glob Bus Financ Rev

View full text Add to dashboard Cite

A B S T R A C TUsing structural equation modeling, this study empirically examined the causal relationships among the level of advanced manufacturing technology (AMT), facilitation of alignment, the degree of strategic alignment of management accounting information systems (MAIS), and the improvement of production performance. The causal relationships between MAIS strategic alignment and information characteristics of MAIS were also investigated. Results showed that the level of AMT has a significant and positive impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of information. The causal relationships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, high degrees of MAIS strategic alignment positively contribute to the improvement of a firm's production performance. Ⅰ. IntroductionStrategic alignment of information systems (IS) has become an important research topic. Thus, many studies (e.g., Alina and Daniel, 2013;King and Teo, 1997;Wu, Straub, and Liang, 2015) have suggested definitions and types of IS strategic alignment and investigated its impact on performance. Das, Zahra, and Warkentin (1991) have suggested a framework that links strategic IS planning and business strategy, Received: Jun. 20, 2017; Revised: Oct. 16, 2017; Accepted: Nov. 17, 2017 † Jong-min Choe Professor, School of Business, Kyungpook National University, Taegu, Republic of Korea Tel. +82-53-950-5445 E-mail: choejj@knu.ac.kr and relates it to company performance. Alina and Daniel (2013) defined the strategic alignment of IS as a collaborative process among business strategy, business organization, and IS infrastructure and strategy. King and Teo (1997) proposed four types (i.e., degrees) of alignment: administrative, sequential, reciprocal, and full integration. They also empirically examined and demonstrated the positive effects of the degrees of alignment on organizational performance. Wu, Straub, and Liang (2015) defined IS strategic alignment as the fit between business strategy and IS strategy. They confirmed the positive impact of IS strategic alignment on business performance. In investigating the effects of IS strategic alignment on performance, some prior studies did not consider contingency variables that may influence the strategic

show abstract

“…Within the organisation, value takes differentiated forms related to what counts as strategic (Ahrens & Chapman, 2002, 2007Ahrens & Mollona, 2007;Jørgensen & Messner, 2010;Messner, 2010). once such value has been commonly understood, subordinates are expected to provide managers with management accounting figures, which can also comprise non-financial data.…”

Section: Chaptermentioning

confidence: 99%

Strategic Management Accounting, Volume II

Lautour¹

2018

View full text Add to dashboard Cite

Accounting and strategising: A case study from new product development

Cited by 259 publications

References 41 publications

Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups

Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups

The Strategic Alignment of Management Accounting Information Systems, and Organizational Performance

Strategic Management Accounting, Volume II

Contact Info

Product

Resources

About