电子书免费下载 Controlling Strategy Management, Accounting,and Performance Measurement

The relationship between management control systems and strategy. The chapters that follow develop our understanding of the relationship between management control systems (MCS) and strategy through the synthesis of a considerable range of work in the fields of strategy and management accounting. As will be seen, such an easy labelling here belies the breadth and complexity of ideas underlying those labels (Miller 1998; Whittington 2003). A part of the motivation for this volume

is to demonstrate something of the range of perspectives from which controlling strategy can be seen to be important. This volume does not attempt a complete inventory of possible perspectives, however Instead, a common thread unites the diverse theoretical syntheses and analyses of field material presented in the contributions that follow Both individually and collectively the chapters draw out in detail various ways in which MCS may actively build and sustain valuable strategic roles.