2019
DOI: 10.1108/jaoc-10-2018-0108
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Organizational lifecycle and strategic management accounting

Abstract: Purpose This study aims to examine the relationship between organizational lifecycle stages, the adoption of strategic management accounting (SMA) practices and the performance consequences of SMA adoption. Design/methodology/approach The analysis is based on survey data from 377 firms operating in German speaking countries. Findings The author finds that the firms’ adoption rates of SMA increase from the birth to the revival lifecycle stages and drop at the decline stage. Firms that deviate from the optim… Show more

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Cited by 16 publications
(13 citation statements)
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References 54 publications
(113 reference statements)
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“…The Open Organisation Life-Cycle framework (Table 2), developed by the authors, is based on the 5phase life-cycle models of Pasch (2019) and Lester (2004). As both models focus on businesses, phases were adapted and enhanced to consider the specific nature of university-industry research centres (UIRC).…”
Section: Open Organisation Life-cycle Frameworkmentioning
confidence: 99%
“…The Open Organisation Life-Cycle framework (Table 2), developed by the authors, is based on the 5phase life-cycle models of Pasch (2019) and Lester (2004). As both models focus on businesses, phases were adapted and enhanced to consider the specific nature of university-industry research centres (UIRC).…”
Section: Open Organisation Life-cycle Frameworkmentioning
confidence: 99%
“…In other words, the switching of corporate life cycle stages is a manifestation of the changes in the internal environment of the company, especially in the organizational structure (Miller & Friesen, 1984). It is a prerequisite for managers to make strategic choices to clarify the life cycle stage of a company (Lester et al, 2008;Pasch, 2019).…”
Section: Moderating Effect Of Corporate Life Cyclementioning
confidence: 99%
“…As startups grow, coordination channels and complexity increase disproportionately. Therefore, startups need control systems to monitor coordination and build an infrastructure for communication (Pasch, 2019). Second, MCSs facilitate a systematic analysis of information to provide a better overview of problems, categorize them and find appropriate solutions (Davila et al, 2010).…”
Section: Literature Review 21 Management Control Systems In Startupsmentioning
confidence: 99%
“…Third, MCSs clarify company goals and increase transparency. Especially in an unpredictable environment, it becomes important for all employees to make decisions according to company strategy (Pasch, 2019;Malmi and Brown, 2008). Fourth, the alert systems inherent to MCSs allow managers to meet expectations while releasing them from completing routine duties and monitoring performance (Davila et al, 2010).…”
Section: Literature Review 21 Management Control Systems In Startupsmentioning
confidence: 99%