Management Control and Accounting Systems under a
Competitive Strategy

Cunningham, Gary

doi:10.1108/09513579210011880

Cited by 29 publications

(25 citation statements)

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“…The theoretical model introduced by Khandawalla (1977) proposed a relationship between strategy, organizational environment, management control and organisational performance. In this model the relationships are contingent upon one another and this principle is consistent with contingency model espoused by Cunningham (1992). Contingency theory emphasises the difference in responses to diverse environments and adjustments to the culture and structure within an organization.…”

Section: Literature Reviewsupporting

confidence: 60%

“…Contingency theory emphasises the difference in responses to diverse environments and adjustments to the culture and structure within an organization. Cunningham (1992) suggested that when the competitive environment was aligned with an appropriate structure it would influence the choice of control systems leading to different levels of performance.…”

Section: Literature Reviewmentioning

confidence: 99%

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Different Strategic Types Operating in the Same Industry: A Multiple Case Study

Laing¹

2013

BMS

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The purpose of this study is to examine the viability of different strategic types operating in the same industry. The specific industry examined was the general insurance industry in Australia. The Miles & Snow (1978) strategic typology was used to identify companies that represented the defender, prospector and analyser types. A multiple case study approach was used in order to make comparisons between the companies. Surveys and interviews were conducted to acquire the information. The analysis revealed that different strategic types can successfully exist in the same industry by adopting different performance priorities, different management control systems and different approaches to external environmental issues.

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Section: Literature Reviewsupporting

confidence: 60%

Section: Literature Reviewmentioning

confidence: 99%

Different Strategic Types Operating in the Same Industry: A Multiple Case Study

Laing¹

2013

BMS

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“…The need to answer to ''how'' and ''why'' questions, and the desire to compare different systems in the light of the conceptual framework, prompted the adoption of a multiple case study methodology (Cunningham, 1992;Cunningham & Harris, 2001;Yin, 1994).…”

Section: The Methodologymentioning

confidence: 99%

Strategic management accounting in universities: the Italian experience

2006

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This paper presents an investigation of management accounting in four major Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a number of challenges for management and accounting systems in Italian Universities. Drawing on self-referential theory and its applications to accounting research the paper analyses the construction of Strategic Management Accounting (SMA) in four Italian universities, which are immersed in a similar context of change. The focus is specifically on two aspects of decisions: (1) resource allocation and (2) new academic programme.

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“…A segunda categoria envolve controles comportamentais ou sociais, como valores e normas, habilidades de atitudes do pessoal selecionado, projeto e alocação de trabalho e a observação de comportamento de pessoal (Cunningham, 1992).…”

Section: Controle De Gestãounclassified

Controle estratégico em uma empresa do setor coureiro-calçadista

Diehl¹,

Schardong

2016

REVISTA PERSPECT. EMPRESARIAL

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RESuMO Significativa parcela de sucesso da implementação de estratégias passa por sistemas de controles de gestão adequados e dirigidos para o alcance dos objetivos organizacionais. esses sistemas, voltados à melhoria do desempenho estratégico organizacional, são conhecidos como controles estratégicos. entre estes, destaca-se o modelo das alavancas de Controle, de Simons (1995), baseado em quatro subsistemas: crenças, limites, controle diagnóstico e controle interativo, apresentados e discutidos neste artigo. esse modelo permite balancear o uso de elementos inspiradores e elementos restritivos, que buscam equilibrar a tensão entre criatividade e disciplina. Logo, por meio de um estudo de caso, é apresentado um diagnóstico estratégico de uma empresa da área coureiro-calçadista que tem por base as alavancas de Controle. São, então, identificados problemas de gestão estratégica e propostas alternativas de melhoria. entre os principais resultados, evidencia-se que o sistema de crenças e o sistema de controle interativo encontram-se equilibrados, enquanto o sistema de limites e o sistema de controle diagnóstico encontram-se deficientes, e expõem a gestão a riscos desnecessários por falta de controle.PAlAVRAS CHAVE controle, estratégia, coureiro-calçadista, alavancas de controle.

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Management Control and Accounting Systems under a Competitive Strategy

Cited by 29 publications

References 0 publications

Different Strategic Types Operating in the Same Industry: A Multiple Case Study

Different Strategic Types Operating in the Same Industry: A Multiple Case Study

Strategic management accounting in universities: the Italian experience

Controle estratégico em uma empresa do setor coureiro-calçadista

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