accounting control systems and business strategy英文文献.pdfVIP

Accounting Organizations andSociety, Vol. 12,No. 4, pp. 357-374, 1987. 0361-3682/87 $0.00+.00 Printed in Great Britain PergamonJournals Ltd. A C C O U N T I N G C O N T R O L SYSTEM S A N D B U S I N E S S S T R A T E G Y : A N E M P I R I C A L ANALYSIS* ROBERT SIMONS H a r v a r d B u s i n e s s School Abstract Accounting theoreticians have argued that control systemsshould be modified in accordance with the busi- ness strategy of a firm.This study tests this hypothesis by examining differences in accounting control sys- tem attributes between two groups of firms following distinctly different strategies. Interview data and questionnaire data are used to provide evidence of the ways in which firms aligntheir control systems and strategy. In addition, preliminary evidence is discussed which suggests a relationship between accounting control systems,business strategy and firmperformance. This research investigates the relationship be- ganizational variables, including the use of con- t w e e n business strategy and accounting based trol systems. A n u m b e r of previous studies had control systems. Under a c onting e n c y view of attempted to test Burns Stalkers ( 1961 ) con- organization design, it has b e e n proposed that clusion that unstructured, organic organizations accounting control systems should be designed with minimal formal controls were best suited to specifically to suit the business