平衡计分卡
绩效衡量
战略实施
战略管理
战略地图
过程管理
计算机科学
领域(数学)
业务
营销
数学
纯数学
作者
Dennis Campbell,Srikant M. Datar,Susan L. Kulp,V.G. Narayanan
出处
期刊:Journal of Management Accounting Research
[American Accounting Association]
日期:2015-07-01
卷期号:27 (2): 39-65
被引量:22
摘要
ABSTRACT This study investigates the idea that business strategies can be tested and validated based on statistical analysis of a firm's internal performance measures. The strategy literature describes business strategies using the concepts of formulation, implementation, and fit. The management accounting literature links these strategy concepts with the selection and use of performance measures. Building on these two streams we examine whether and how a multidimensional performance measurement system can be used to distinguish between strategic problems related to strategic inputs, customer-oriented strategic outputs, and financial performance. We use data from the performance measurement system of a field site that formulated, implemented, and subsequently abandoned an innovative operating strategy. Managers learned the strategy was ineffective over a two-year period. We find that the company's internal performance measures systematically reveal more timely information about problems with the strategy. Furthermore, the performance measures can help identify where and why the strategy failed. The results are consistent with strategy inputs leading to positive customer experiences but poor financial performance because of a poor fit between the strategy and the firm's internal capabilities and skills. These results provide evidence that strategically linked firm-specific performance measures can be used (1) to evaluate strategy on a timely basis, and (2) to distinguish between problems, such as strategy formulation, implementation, and fit, that cause strategies to fail.
科研通智能强力驱动
Strongly Powered by AbleSci AI