Organizational culture and performance measurement systems
|Abstract:||The aim of this study is to articulate and test the relationships between organizational culture and two attributes of performance measurement systems (PMS), namely the diversity of measurement and the nature of use. The results of a survey reveal that top managers of firms reflecting a flexibility dominant type tend to use more performance measures and to use PMS to focus organizational attention, support strategic decision-making and legitimate actions to a greater extent than top managers of firms reflecting a control dominant type.|
|Document Type:||Article de recherche|
|Issue Date:||1 January 2006|
|Open Access Date:||24 November 2016|
|This document was published in:||Accounting, Organizations and Society, Vol. 31 (1), 77–103 (2006)|
|Collection:||Articles publiés dans des revues avec comité de lecture|
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