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In the period 1930-1960, steps toward budgetary control were taken in two of the most important French companies. In each case they were led by consulting firms with common origins but the resulting applications of control turned out to be markedly different. This diversity is difficult to...
Persistent link: https://www.econbiz.de/10011073401
The article shows a surprising way of how management consultant's daily practices play a role in managers' decisions. Beyond the traditionally recognized roles of consultants (high level staff, energy catalyst), we pinpoint the importance of information transmission and the ambiguity of this...
Persistent link: https://www.econbiz.de/10010905164
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 …
Persistent link: https://www.econbiz.de/10010905404
This article shows how management consultant’s daily transgression practices favour semi-confidential information diffusion, which has the effect of improving managers’ strategic decision making. By their marginal transgressions (namely confidentiality rule breaking), consultants act as...
Persistent link: https://www.econbiz.de/10010905413
One of the requirements for a strategy to be successful is the use of the proper management system to implement it. The … to answer the following general questions: Do successful firms use a different type of match between their strategy and … their management system than unsuccessful ones (description)? If so, for a given strategy, what are the best ‘organizational …
Persistent link: https://www.econbiz.de/10010783744
Experience suggests that strategy entails some interplay of choice, chance, and determinism as causal elements …. Specifically, strategy is predicated on causality, or the principle that strategic choices have causes as well as consequences. Yet … perspectives and leaves room for chance. In reply, we venture beyond strategy and the organization sciences into intellectual …
Persistent link: https://www.econbiz.de/10010783753
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 …
Persistent link: https://www.econbiz.de/10010744748
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 …
Persistent link: https://www.econbiz.de/10010706870
Steering systems must ensure the deployment of the strategy throughout the organization whose perimeters can vary …
Persistent link: https://www.econbiz.de/10010707318
Persistent link: https://www.econbiz.de/10010707710