An organizational contingencies view of accounting and information systems implementation

Beneficial Effects of Randomized Organizational Change on Performance

“…According to random transformation perspective as mentioned in the introduction, decision-makers might suffer from informational imperfections, in particular, with respect to the ex ante-evaluation of effects of actions (decisions) on the outcome which is in line with many organizational theories (e.g., [20,18]). To capture informational imperfections in our model, we assume that departments decide on basis of the perceived value base for compensation rather than the actual [47].…”

Economic transition, strategy and the evolution of management accounting practices: the case of India

“…Although previous reseruch has been conducted at different levels (e.g., industry, firm, division or other sub-groups of a firm), we limit our discussion to research conducted at the level of the firm or major business unit---the level of analysis of this study, Two exogenous contextual factors that have been examined in relation to firm-level management accounting and control practices are: the nature of competition and environmental uncertainty (Khandwalla, 1972;Govindarajan, 1984); and, national culture (Gray, 1988;Skousen & Yang, 1988;Perera, 1989;Frucot and Shearon 1991;O'Connor, 1995).1 Consistent with the strategy-structureperformance paradigm, the most common endogenous factor that has been considered in relation to management accounting practices is firm strategy (Simons, 1987;Govindarajan, 1985Govindarajan, , 1988Govindarajan & Fisher, 1990;Dent, 1990). Other endogenous factors that have been considered are technology (Waterhouse & Tlessen, 1978;Ginzberg, 1980) and organizational culture (Thomas, 1989;O'Connor, 1995).…”

“…Researchers have interpreted 'organizational structure' to include management accounting practices ---the fonmd and informal information and decision-making methods that govern the allocation of organizational assets (e.g., Lawrence& Lorsch, 1967;Bruns & Waterhouse, 1975;Hayes, 1977;Ginzberg, 1980). The basic contingency model is depicted in Figure 1.…”

How Competitive Strategies, Change Management Applications, and Information System Influence Firm Performance

“…Information can reduce uncertainty (Ginzberg, 1980), risks in decision-making (Gilad, 1996), is an important input in the process of strategy formulation (Lozada and Calantone, 1997), serves as a base for competence development (Hamrefors, 1996) and so on.…”