assignment写作范文:业务单元有效性的组织结构与管理系统 [2]
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-06-08编辑:cinq点击率:10382
论文字数:5000论文编号:org201606081657442750语种:英语 English地区:英国价格:免费论文
关键词:assignment范文留学生作业组织结构
摘要:本文回顾了发表在管理会计研究杂志题为“整合企业战略、组织结构、管理与业务单元的有效性系统文章。试图阐明情境因素与组织绩效之间的关系。
he contribution of valuable and relevant information (Abernethy and Guthrie, 1994; Tomlin, 2006). The contingency theory approach has emerged as one way of addressing this perceived gap between practice and academic research by testing for factors that affect organizational structures and designs. And to give insight into the impact of these factors on practice (Chenhall, 2008; Chenhall and Langfield-Smith, 1998).
Although not a particularly new phenomenon in the field of management accounting (Anthony, 1965), the approach has been found valuable in the analysis of situational factors which may impact on organizations. The contingency theory is rooted on the premise that many factors (contingencies) influence the way the organizations are structured and adapted. Jermias and Gani (2004) research is among the several studies which are designed to create an understanding of the contingencies that impact on organizational performance.
Like most other studies which have embraced the concept of contingency theory in management accounting research (Roslender, 1995; Govindarajan, 1988; Gerdin, 2005; Gerdin and Greve, 2008; Chenhall, 2003, Mitchell, 2002), the need for practically oriented research approach has been acknowledged and embedded in the motivation for the research by Jermias and Gani, (2004). This has been outlined as follows: 'from a practical perspective the findings of this study can help to increase understanding of how different strategic priorities may require different organizational configurations to positively affect performance' (p.181).
It was also intended to contribute to theory by providing 'insights into the development of the contingent fit construct to represent an appropriate matching between strategic priorities and its contextual variables and how to measure this construct' (p.181). But how well these objectives have been met will be critically appraised in the proceeding section by evaluating whether the researchers have been able to make these contribution(s) to the 'limited body of knowledge in this area' (p.180), and how much such contributions could be relied upon for practice and theory building as intended.
Contribution to existing knowledge 对现有知识的贡献
One of the contributions anticipated by the researchers is to create an understanding of how various contingencies could be blended into a 'fit' or brought to a state where they would enhance the effectiveness of a business unit. Building on the framework proposed by Porter (1980), the researchers identified two strategic priorities that are suggested to enhance competitive advantage. Thus an organization will either adopt a 'low cost approach' or 'product differentiation strategy'.
Using the fitness landscape approach which creates a link between adaptive factors, the researchers showed the combination of strategy, organizational design and management accounting system that could lead to business unit effectiveness. They developed a model which contributes to filling the gap in the literature of contingency theory research in management accounting. Their contribution to the contingency theory research in management accounting gives insight into the measurement of the 'construct of contingency fit' and broadens the contingency theory perspective to management accounting research.
Through a number of testable hypotheses, the study suggests that 'strategic choice, organizational des
本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。