assignment写作范文:业务单元有效性的组织结构与管理系统 [3]
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:10391
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。
ign and management accounting systems enhance organizational performance' (p.187). They also suggested the elements that should be embedded into the various strategies and the possible combination of the various elements that would lead to improved performance.
However, the study analyzed the various factors individually following a 'bivariate interactive approach' (Govindarajan, 1988). The 'bivariate interactive approach' is based on the assumption that each situational factor contributes independently to the overall fitness value. This does not clearly show how these factors fit together as a unit to drive business unit effectiveness, which is implied in the research. An alternative quantitative approach to fit that may have captured the effects of these variables as a unit would have been the systems approach to 'fit.' The systems approach to fit is based on the premise that organizational performance is a function of the interaction between the various variables and not the independent contributions of the variables to the overall fitness value (Govindarajan, 1988).
Ittner and Larcker (2001) have also argued that measuring strategy 'using a simple continuum between firms following a cost leadership strategy and those following an innovation or growth oriented strategy' (is a limitation to contingency theory research). Given the multidimensional nature of corporate strategy, a single measure (as used in the study) is unlikely to capture many relevant strategic distinctions' (p. 17).
The researchers have also given the impression that organizations are restrained to making a choice between the two strategies studied. Thus it has been stated that '… a company must choose a particular strategic (either low cost or product differentiation) to achieve sustainable competitive advantages' (p.186). Ittner and Larcker, (2001) suggest the existence of other strategic choices like targeting a particular market segment, providing better customer services, rendering higher quality products and services and copying competitors' inventions . Porter (1980) also described a strategic alternative to 'low cost' and 'product differentiation' which combines both qualities but focuses on a particular market segment.
Methodology and Philosophical Underpinning 方法论和哲学基础
Researchers' conceptualization of reality (their ontological position) influences what is accepted as knowledge (epistemology) and drives the choice of methodology (Bryman and Bell, 2007). Methodological suppositions inform the research methods considered suitable for the gathering of convincing evidence (Chua, 1986). Johnson and Clark, (2006) contend that the paramount concern should not be the philosophical foundation of a research, but how well such philosophical perceptions are portrayed and defended with respect to alternative choices. Saunders et al., (2009) argue that the different philosophical positions allow for evaluation of the subject matter of a research from different perspectives which could be advantageous.
Research in accounting like most other disciplines are distinguished with respect to the fundamental supposition of knowledge, the phenomenon being studied, and the underlying relationship between practice and theory building. (Chua, 1986, p.601) stated as follows:
Mainstream accounting is grounded in a common set of philosophical assumptions about knowledge, the empirical world, and
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