Description
Book SynopsisIdeas about the role of management accounting systems in a firm''s strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as:*Strategic measurement;*Strategic data analysis;*The Balanced Scorecard;*Capital budgeting;*Strategy coordination;Written as an introduction to the strategic role of management control systems Controlling Strategy provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.
Trade ReviewAn indispensable guide for scholars and advanced students of accounting, strategy and management. * The International Journal of Accounting *
Table of Contents1. Controlling Strategy ; 2. Content and Process Approaches to Studying Strategy and Management Control Systems ; 3. The Promise of Management Control Systems for Innovation and Strategic Change ; 4. What do we Know About Management Control Systems and Strategy? ; 5. Moving from Strategic Measurement to Strategic Data Analysis ; 6. Management Control Systems and the Crafting of Strategy: A Practice-Based View ; 7. Strategies and Organizational Problems: Construcing Corporate Value and Coherence in Balanced Scorecard Processes ; 8. Capital Budgeting, Coordination, and Strategy: A Field Study of Inter-Firm and Intra-Firm Mechanisms