Strategy, Budgeting, and Crisis in Latin America

Collins, Frank; Holzmann, Oscar J.; Mendoza, Roberto

doi:10.1016/s0361-3682(96)00050-5

Cited by 81 publications

(43 citation statements)

References 36 publications

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“…Although the use of some results controls has been shown to benefit companies following a differentiation strategy (Simons 1987;Collins et al 1997), these findings stand in contrast to arguments that a differentiation strategy, being achieved through creativity and innovation, requires less formal types of control Van der Stede 2000). It was shown that financial controls were less intensively monitored in differentiator-type companies (Porter 1980), and differentiators with less intensive use of budgetary controls are more effective (Govindarajan 1988;Govindarajan and Fisher 1990).…”

Section: Business Strategy and Categories Of Mcssmentioning

confidence: 98%

Management control systems in innovation companies: a literature based framework

2014

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Section: Business Strategy and Categories Of Mcssmentioning

confidence: 98%

Management control systems in innovation companies: a literature based framework

2014

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“…In the control definition, control process focuses on the normal mechanisms or the process of comparison the realized and expected actions. (Collins et al, 1997) According to this study, concept of control should be expand by adding three other concepts, belief systems, boundary systems and interactive control systems to avoid this problem. Belief system performance is imposing people to seek ways and new alternatives by providing an explicit picture from organization, mission, goals and beliefs by applying formal and informal system in organization.…”

Section: Review Of Previous Researchesmentioning

confidence: 99%

The Relationship Between Social Performance and Corporate Financial Performance

Mojaveri

Daftaribesheli²,

Allahbakhsh

2016

IJOST

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This study investigates the relationship between social performance and corporate financial performance based on the information of companies listed in Tehran Stock Exchange -Iran. Today, economic entity has to identify the needs of their surrounding environment and community and in general interested parties to continue their survival and link with executive operation of the manufacturing of their products and by explaining the necessities of community provide the best services and achieve their organizational goals by selling more products. Overall, the process to identify community needs and interested parties and surrounding environment and provide services to them placed in social performance framework which is considered as the important issues to achieve success for organizations in today's competitive world. Therefore, we can say that the companies which do better their social functions financially might be in a desirable place than other competitor. In this study have been selected 90 companies of Tehran stock exchange based on elimination sampling and in order to investigate whether good social performance also leads to better financial performance. Financial variables are ROA and ROE and social variables contain five dimensions of Mark vinola model which obtain from tracking in financial statements and notes and based on score between -2 and +2. Finally, we conclude that there is no significant relationship between the social performance and corporate financial performance.

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“…The idea of multiple uses of budgets in organizations is not new, and there are many potential sources to generate a list of reasons-to-budget: management accounting and control textbooks (e.g., Anthony and Govindarajan, 1998;Horngren et al, 2003;Merchant and Van der Stede, 2003;Simons, 1995), academic research (e.g., Collins et al, 1997;Ekholm and Wallin, 2000;Epstein and Manzoni, 2002;Fisher et al, 2002;Luft and Shields, 2003;Shields and Shields, 1998), and practice (Barrett and Fraser, 1977;Hope and Fraser, 1997. Each source creates a slightly different list, and it is difficult to determine the best list.…”

Section: The Reasons-to-budgetmentioning

confidence: 99%

“…We also include a measure of organization strategy (Collins et al, 1997;Govindarajan and Gupta, 1985;Govindarajan, 1988), structure (Bruns and Waterhouse, 1975;Goold, 1991;Gordon and Narayanan, 1984;Ouchi, 1977;Vancil, 1980), and size (Bruns and Waterhouse, 1975;Merchant, 1981). We defer detailed descriptions of the precise measures of these antecedents to Section 3.…”

Section: Antecedents Of the Reasons-to-budgetmentioning

confidence: 99%