assignment写作范文:业务单元有效性的组织结构与管理系统 [4]
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:10395
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。
the relationship between theory and practice. This particular world-view, with its emphasis on hypothetico-deductivism and technical control, possesses certain strengths…'.
This informs the research approach as either deductive (in line with the functionalist point of view) or inductive (in line with social constructionist perspective). The positivist approach epistemological view is informed by observation of phenomena. Thus only things which can be observed are reckoned with to provide reliable evidence. It focuses on developing causal inferences and generalization of outcome(s). The inductive approach tends towards what informs actions, details about circumstances and subjective factors informing a particular action.
The survey research design has been employed for the purpose of the study reviewed. Surveys are linked with the deductive approach built on the realist ontological assumption. Contingency theory studies have generally been considered on positivistic studies (Chenhall, 2003; Krumwiede, 1998; Abdel-Kader and Luther, 2008). They employ surveys research design to produce answers to the what, who, where and quantification questions of how many or how much Saunders et al., (2009). Surveys enhance data collection in large quantity in an economical way which could then be analyzed using inferential
statistics. On the basis of the analysis, a framework could be established or causal relationship inferred which could be generalized to the entire population. Survey designs afford the researcher control over the research process.
The survey design as adopted by the researchers is appropriate for the study as it enabled the collection of large data which was analyzed by the researchers to test the hypotheses they formulated. It enabled them to draw inferences on the contingencies that impact on effectiveness of a business unit. The adoption of the survey design to conducting the research suggests that the researchers have a positivist perception of reality and rely on concrete evidence to reach their conclusions.
Sample selection 样本选择
Jermias and Gani (2004) select their sample of companies listed on the 'Jakarta Stock Exchange under the consumer goods industry' (p.188). The researchers have stated that the choice of companies in a single industry has been informed by the desire to 'minimize the effects of environmental heterogeneity (p.188). Efforts were also made to involve a diversified approach to strategy, and multiple products which aimed at ensuring that different organizational design, management accounting, and control mechanisms were in force in the different companies selected in the sample.
Chenhall (2003) suggested that industry specific factors are likely to impact on the design of management accounting systems (MAS). Caniato et al., (2008) contend that different industries are exposed to different challenges and contingencies which inform their structures and MAS. Based on the evidence from previous studies as stated above, the selection of an industry for study is appropriate given the need for sampling.
However, it may be argued that although selection of a single industry for study 'minimizes environmental heterogeneity' (p.188), it implies that the researchers have assumed that every firm in the industry is exposed to the same situational factors. It may be argued that the industry (consumer goods) ranges may be broad and result in differ
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