Performance measurement and control systems for implementing strategy : text and cases
Citations
1,052 citations
Cites methods from "Performance measurement and control..."
...The balanced scorecard (BSC) approach to management (Kaplan and Norton 1992, 1993, 1996) has gained prominence in management accounting research as a way of integrating financial and nonfinancial performance measures (for reviews, see Atkinson et al. 1997; Ruhl 1997; Shields 1997; Simons 2000)....
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639 citations
Cites background or methods from "Performance measurement and control..."
...3 Simons (2000) asserts that the control components in the LOC framework are integrated to form an eVective control system....
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...However, Simons (1990, 1991, 2000) speciWcally singles out the interactive system as a facilitator of organizational learning....
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...Since this study is cross-sectional in nature, I capture a variety of types of strategic risk using Simons (2000) identiWcation of three types of strategic risk Wrms’ face....
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...4 Note that Porter’s (1980) “Wve forces” are encompassed in Simons’ (2000) treatment of competitive market dynamics....
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...…competitive uncertainty (e.g., new industry entrants), and technological uncertainty (e.g., new technology); and three types of strategic risks that Simons’ (2000) identiWes: operating risk (e.g., safety of operations), asset impairment risk (e.g., accounts receivable turnover), and competitive…...
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577 citations
404 citations
Cites background or methods from "Performance measurement and control..."
...Following the lead of Simons [68,69], firstly, the MCSs are confined to accounting controls....
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...In recent works, Simons (2006) applies strategic renewal at different stages in a firm’s business life-cycle and by newly appointed managers seeking to promote agendas....
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362 citations
Cites background from "Performance measurement and control..."
...Various lines of research provide guidance to inform explanations of the emergence of management control systems including: experience-based models (Flamholtz & Randle, 2000; Greiner, 1972, 1998; Simons, 2000), the entrepreneurship literature (Bhide, 1999; Covin & Slevin, 1997), and contingency research in MCS (Bruns & Waterhouse, 1975; Chenhall, 2003; Govindarajan, 1988; Otley, 1980)....
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...So far, our understanding of how these systems emerge in growing firms is captured through experiencebased models (Flamholtz & Randle, 2000; Greiner, 1972, 1998; Simons, 2000)....
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...…explanations of the emergence of management control systems including: experience-based models (Flamholtz & Randle, 2000; Greiner, 1972, 1998; Simons, 2000), the entrepreneurship literature (Bhide, 1999; Covin & Slevin, 1997), and contingency research in MCS (Bruns & Waterhouse, 1975;…...
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...To make this distinction, ‘‘mechanism’’ includes both formal and informal procedures, while ‘‘systems’’ refer to formal mechanisms only. of MCS, size is proposed as a driver in all cases 8 (Flamholtz & Randle, 2000; Greiner, 1972, 1998; Simons, 2000, p. 310)....
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...Predictions are grounded on existing knowledge in the management control systems and entrepreneurship literatures and variables that existing models of the emergence of MCS have identified (Flamholtz & Randle, 2000; Greiner, 1972, 1998; Simons, 2000)....
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