业务单元有效性的组织结构与管理系统
Organizational configuration and management systems with business unit effectiveness
本研究采用测试应急之间的假设关系的经营战略、组织结构、管理会计系统和业务单位的有效性。权变理论的方法,相关的管理会计研究,策略和性能吸引了多年来的研究人员的关注。吸引力源于需要实践和学术界之间的差距。
虽然不是一个管理会计领域中特别新的现象在,该方法已被发现存在有价值的分析,可能会影响组织的情境因素。应急理论的前提是许多因素(突发事件)的影响的方式。jermias和加尼的研究,设计出对组织绩效影响的突发事件的理解的一些研究中。像大多数其他研究在管理会计研究了权变理论的概念。几乎为导向的研究方法需要被承认,这已被概括为:“从现实的角度来看,这项研究的结果可以帮助提高不同的战略重点,可能需要不同的组织结构的积极影响性能。
Introduction 引言
This paper reviews an article by Jermias and Gani (2004) titled 'integrating business
strategy, organizational configuration and management systems with business unit effectiveness: a fitness landscape approach', published in the 'Management
Accounting Research' journal. Jermias and Gani (2004) sought to clarify the relationship between situational factors and organizational performance. The study adopted a 'fitness landscape approach to test contingency hypotheses about the relationship between business strategy, organizational configurations, management accounting systems, and business unit effectiveness' (p.179). The contingency theory approach to studies relating management accounting, strategy and performance has attracted attention from researchers over the years (Gerdin and Greve, 2004; 2008; Chenhall and Lagnfield-Smith, 1998). The attraction stems from the need to fill the gap between practice and the academia (Roslender, 1995).
The central theme of the contingency theory is that there is no ideal or optimum form of management accounting system (Reid and Smith, 2000). Thus the concept of 'fit' between the structure of an organization and contingencies (technology, environmental uncertainty, globalization, demanding customers, organization size, diversity and formal structure) that impact on the design of these structures (Caniato et al., 2008).
The research by Jermias and Gani (2004) is intended 'to contribute to the limited body of knowledge in this area by attempting to develop and measure the contingent fit between strategic priorities and its contextual variables using fitness landscape approach and investigate the association between the level of contingent fit and effectiveness at business unit levels' (p.180).
This review process is a critical appraisal of how the researchers have been able to meet their objectives. The review is structured as follows; background of the study, contributions to the existing literature, evaluation of the methodologies adopted and the philosophical assumptions informing the
methodology, the appropriateness of the sample selection, the ethical considerations inherent in their chosen methodology, the thoroughness and robustness of their research design, the evidence warranting their conclusions and whether or not an alternative approach may have been more appropriate.
Background of the study 研究背景
The contingency theory approach to studies relating Management Accounting, Strategy and Performance has been prominent in management accounting research (Gerdin and Greve, 2004; 2008; Takeuchi, 2009; Reid and Smith, 2000; Naranjo-Gil and Hartmann, 2007; Chenhall and Lagnfield-Smith, 1998). The attraction stems from the need to fill the gap between practice and the academia (Roslender, 1995), and to enhance the role of the management accountants in organizations through t
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