Rh. Chenhall et D. Morris, ORGANIC DECISION AND COMMUNICATION PROCESSES AND MANAGEMENT ACCOUNTING SYSTEMS IN ENTREPRENEURIAL AND CONSERVATIVE BUSINESS ORGANIZATIONS, Omega, 23(5), 1995, pp. 485-497
Citations number
59
Categorie Soggetti
Management,"Operatione Research & Management Science
This study examines the combined effect of organic decision and commun
ication processes (organic processes) and management accounting system
s (MAS) on performance. A model based on 'effective paradoxes' is deve
loped which suggests that the interaction of organic processes with us
e of MAS is more closely associated with superior performance in organ
izations pursuing entrepreneurial as opposed to conservative strategie
s. This hypothesized relationship was supported by evidence from a stu
dy of managers from 72 firms. The interaction was significant for entr
epreneurial organizations but not for conservative entities. Moreover,
in entrepreneurial entities performance was significantly associated
with organic decision processes for organizations using MAS extensivel
y, but not when MAS was used less extensively.