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Exploring Management Control Systems Using the Resource-based View
Lena Kay Lin Ng
其他書名
A Case Study of the Balanced Scorecard
出版
University of South Australia
, 2006
URL
http://books.google.com.hk/books?id=pQmKNAAACAAJ&hl=&source=gbs_api
註釋
This thesis critically analyses the definitions of strategy within the management control literature, the relationship between resource-based view of strategy and the balanced scorecard, as well as the impact of these on manager's perceived performance. Contingency theory has been used as the overall framework for this thesis. A longitudinal case study of a technology company was undertaken, with a critical analysis of the implementation of the balanced scorecard at one of the business units. Both qualitative and quantitative research tools were used. The thesis discusses the interaction between changes in management control systems and organisational changes through the use of the Laughlin framework and the three mechanisms of institutional isomorphic suggested by DiMaggio and Powell.