Search results for "strategic control"
showing 10 items of 11 documents
The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company
2008
International audience; In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced Scorecard have been designed in the framework of the Knowledge Management Theory. To work, the Balanced Scorecard needs a sophisticated information system support. Using two theoretical backgrounds, the Strategic Control approach and the Knowledge Management Theory, we analyse t…
ERP in action — Challenges and benefits for management control in SME context
2013
ERP systems have fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. However, the existing research in accounting has provided only relatively few empirical findings on the implications for management control when companies implement ERP systems as the technological platform. Especially scarce are the findings concerning the production phase, after implementation, when the information processes, related work practices and the new information contents can be seen as established. In this paper we explored and theorized the benefits, challenges and problems for management control when an ERP system is in use, four years after the impl…
Training strategic thinking: Experimental evidence
2014
Abstract Strategic behavior is crucial for strong firm performance, especially in competitive environments. Thus, designing a good strategy is a key issue for firms. Designing a strategy requires a combination of strategic thinking—which involves analyzing a firm's strategic environment, defining a vision of its future, and devising new ideas to out-think competitors – and strategic planning – which implies using these ideas to formulate a business plan. Although many firms excel at strategic planning, few devote enough resources to strategic thinking, which results in strategic insanity (i.e., firms repeatedly applying the same strategies with the expectation of different outcomes). To fos…
Integrating greenness into a balanced scorecard in a food processing company
2012
PurposeThe purpose of this paper is to investigate how and why a case company integrated an environmental management system (EMS) into a performance management system (PMS), specifically a balanced scorecard (BSC).Design/methodology/approachThis interpretative case study utilized qualitative methods in semi‐structured interviews, internal documents and e‐mails.FindingsThe company integrated its environmental measures into the process perspective in its BSC. The integration centralized its fragmented PMS, stimulated its strategic control and complemented its financial reporting. This integration also crystallized the causality between the company's environmental actions and financial perform…
Managing Organizational Growth and Dynamic Complexity
2016
Managers, entrepreneurs and administrators are often reluctant to invest time in order to frame the future of their own organization. They may look too much focused on reducing the complexity of current management. The vision of the future they create in their own minds may remain unchanged even for many years, or may incrementally and ambiguously change, with no effort on learning, on perceiving the early symptoms of crises, and assessing the sustainability of organizational growth rate.
A strategic needs perspective on operations outsourcing and other inter-firm relationships
2013
Abstract This paper considers two issues: the formation of inter-firm relationships, and the choice of governance form. These have been widely investigated in both the strategic management and operations management fields. This paper contributes to the literature in three ways. First, we address why firms enter inter-firm relationships by hypothesizing that managers enter them to pursue three strategic needs, that is: efficiency/effectiveness, knowledge/learning, and global market access. Our first contribution evidences the relationship between the above strategic needs and a number of operational objectives that managers normally pursue in an inter-firm relationship. Second, we hypothesiz…
Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach
2010
International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…
The Strategic Scorecards: An Instrumentation of the Strategic Management Accounting. Exploration of a Concept, Instrumentation and Results from a Fre…
2003
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …
Strategic Management of Knowledge Workers: Communicational Value of Balanced Scorecard
2013
Knowledge-intensive firms (KIFs) are strategically dependent on knowledge. This knowledge can be found in two types: the knowledge based on the organization’s members’ expertise and the assimilated knowledge resources (eg. norms, routines, policies, and physical knowledge bases) (Kirjavainen 2001). When the company is operating in a constantly changing environment, the management of its knowledge resources becomes a crucial task.
Measuring Distraction at the Levels of Tactical and Strategic Control: The Limits of Capacity-Based Measures for Revealing Unsafe Visual Sampling Mod…
2011
The control theory of driving suggests that driver distraction can be analyzed as a breakdown of control at three levels. Common approach for analyzing distraction experimentally is to utilize capacity-based measures to assess distraction at the level of operational control. Three driving simulation experiments with 61 participants were organized to evaluate which kind of measures could be used to analyze drivers' tactical visual sampling models and the related effects of distraction while searching textual information on in-car display. The effects of two different text types were evaluated. The utilized capacity-based measures seemed to be insufficient for revealing participants' tactical…