Accounting Managerial Accounting

Controlling Strategy Management, Accounting, and Performance Measurement

By Christopher S. Chapman
Oxford University Press June 2005

Specifications

ISBN-13
9780199280636
Publisher
Oxford University Press
Publication
June 2005
Format
Paperback , 204 pages
Jurisdiction
U.K. ? Countri(es) for reference only

Details

  • Draws out the various ways in which management control systems can build and sustain strategy
  • Explores topics such as strategic measurement, strategic data analysis, the Balanced Scorecard, capital budgeting, and strategy coordination
  • Written as an introduction to the topic
  • Provides a synthesis of importat work in the fields of strategy and management accounting
  • Contributions from leading international academics

Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened. 

Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as:

*Strategic measurement;
*Strategic data analysis;
*The Balanced Scorecard;
*Capital budgeting;
*Strategy coordination;

Written as an introduction to the strategic role of management control systems Controlling Strategy provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.

Readership: Academics and Advanced Students of Accounting, Strategy, and Management Studies

Table of Contents

1: Christopher S. Chapman: Controlling Strategy
2: Robert H. Chenhall: Content and Process Approaches to Studying Strategy and Management Control Systems
3: Tony Davila: The Promise of Management Control Systems for Innovation and Strategic Change
4: Kim Langfield-Smith: What do we Know About Management Control Systems and Strategy?
5: Christopher D. Ittner and Dave F. Larcker: Moving from Strategic Measurement to Strategic Data Analysis
6: Thomas Ahrens and Christopher S. Chapman: Management Control Systems and the Crafting of Strategy: A Practice-Based View
7: Allan Hansen and Jan Mouritsen: Strategies and Organizational Problems: Construcing Corporate Value and Coherence in Balanced Scorecard Processes
8: Peter Miller and Ted O'Leary: Capital Budgeting, Coordination, and Strategy: A Field Study of Inter-Firm and Intra-Firm Mechanisms

About the Author

Edited by Christopher S. Chapman, University Lecturer in Management Studies at the Saïd Business School, and Fellow in Accounting, Linacre College, University of Oxford

Contributors: 
Thomas Ahrens, Warwick Business School, University of Warwick
Christopher S. Chapman, Saïd Business School, University of Oxford
Robert H. Chenhall, Monash University & James Cook University
Tony Davila, STanford Graduate School of Business, Stanford University & IESE Business School
Allan Hansen, Copenhagen Business School
Christopher Ittner, The Wharton School, University of Pennsylvania
Kim Langfield-Smith, Monash University
Dave Larcker, The Wharton School, University of Pennsylvania
Peter Miller, London School of Economics
Jan Mouritsen, Copenhagen Business School
Ted O'Leary, University of Manchester

Reviews

"An indispensable guide for scholars and advanced students of accounting, strategy and management." - The International Journal of Accounting

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