Organizational culture and performance measurement systems

Authors: Henri, Jean-François
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
Document version: AM
This document was published in: Accounting, Organizations and Society, Vol. 31 (1), 77–103 (2006)
Alternative version: 10.1016/j.aos.2004.10.003
Collection:Articles publiés dans des revues avec comité de lecture

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