“implementation” is defined, and we progressively shift from a traditional “design then implementation” standpoint to a more general … theory of a model design/implementation, seen as a cross-construction process between the model and the organisation in which … the design of models. This leads to logically propose six models of model implementation: the technocratic model, the …

to examine the configurational patterns that emerged, following a strategy-as-practice approach. Findings – A general BMS … implementation based. Interestingly, typical configurations were identified on each dimension and distinct configurational patterns …

The purpose of this research is to investigate whether the alignment of IT with the strategy (particularly the … partnership strategy or cooperation practice) and organizational structure of an SME could have a decisive influence on its … multivariate perspective, modelled with structural equations, was used to test the alignment between strategy, structure and IT …

and use of information has not always been considered as a relevant question for strategy making. Indeed, in classical … circulation as social practices, an approach which mirrors that of Strategy-as-Practice. This focus on social practices gives way …

In this paper we analyse the role of management accounting for strategy in a growing competitive environment. This … competition may lead to such a change in the competition level that firms are called to alter their strategy. Actually the … competitive environment is one of the five forces Porter defined as determinant for strategy. In these conditions, we study both …

Steering systems must ensure the deployment of the strategy throughout the organization whose perimeters can vary …