ŠIŠKA, Ladislav. How Strategic Priorities Are Reflected in Features of Strategic Performance Measurement System? Engineering Economics, Kaunas, Litva: Technologija - Kaunas University of Technology, 2018, roč. 29, 5 (2018), s. 591-600. ISSN 1392-2785. doi:10.5755/j01.ee.29.5.17463.
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Základní údaje
Originální název How Strategic Priorities Are Reflected in Features of Strategic Performance Measurement System?
Název česky Jak se strategické priority odrážejí do charakteristik systémů pro měření výkonnosti?
Autoři ŠIŠKA, Ladislav (203 Česká republika, garant, domácí).
Vydání Engineering Economics, Kaunas, Litva, Technologija - Kaunas University of Technology, 2018, 1392-2785.
Další údaje
Originální jazyk angličtina
Typ výsledku Článek v odborném periodiku
Obor 50204 Business and management
Stát vydavatele Litva
Utajení není předmětem státního či obchodního tajemství
WWW URL
Impakt faktor Impact factor: 0.730
Kód RIV RIV/00216224:14560/18:00105102
Organizační jednotka Ekonomicko-správní fakulta
Doi http://dx.doi.org/10.5755/j01.ee.29.5.17463
UT WoS 000453577500010
Klíčová slova anglicky Contingency Theory; Differentiation Strategy; Cost-leadership Strategy; Performance Measurement; Performance Measurement Systems; Management Control; Levers of Control
Štítky management accounting, managerial accounting, Performanace Management, Structural Equation Modelin
Příznaky Mezinárodní význam, Recenzováno
Změnil Změnila: Mgr. Daniela Marcollová, učo 111148. Změněno: 4. 4. 2019 10:42.
Anotace
Strategic Performance Measurement Systems (SPMSs) are designed to present integrated information, which together with other controls in Management Control Systems (MCSs) helps managers to implement strategy properly and thus outperform the company’s competitors. A wide range of potential factors impacting the design and use of SPMS and MCS has been studied by proponents of the contingency theory since the 1980s who soon found strategy to be one of the most dominant contingencies. But recent reviews of contingency theory provide mixed, sometimes even conflicting evidence, partly because of inconsistent definitions of MCS and SPMS, partly because of exploring contingencies in isolation from other context factors and components. This article addresses both of these challenges. Firstly, it introduces four distinctive features of SPMS and complements them with often neglected “Beliefs” and “Boundaries” controls from the influential MCS framework “Levers of Control” devised by Simons (1995). Secondly, the resulting MCS concept is tested by PLS-SEM whether or not it is influenced by contingency factors of size, industry and especially by two opposing Porter’s generic strategic priorities – differentiation and/or cost-leadership (low prices). Surprisingly, only the former is found to be positively connected to the features of SPMS, however, the link is not direct but mediated by improvements in Boundaries and Beliefs. So the study broadens current knowledge on antecedents of SPMSs, that are applied in the medium-sized and large companies. At the same time, the study urges managers trying to implement differentiation strategy not only to establish the SPMS with all analyzed features, but concurrently to promote values and other belief controls as well as to set organizational rules and boundaries. In other words, the implementation of differentiation strategy has to be accompanied by establishment of the MCS incl. Beliefs and Boundaries, not just SPMS. Contrary to this implication, in case of low-price strategy, the detailed analysis proves that Belief and Boundary components of MCS are not very important tools for achieving cost-leadership.
Návaznosti
MUNI/A/1001/2016, interní kód MUNázev: Nástroje podnikového controllingu a jejich IT podpora
Investor: Masarykova univerzita, Grantová agentura MU, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty
Typ Název Vložil/a Vloženo Práva
FINAL_PUBLISHED_17463-68322-1-PB.pdf   Verze souboru Šiška, L. 31. 12. 2018

Práva

Právo číst
  • kdokoliv přihlášený v ISu
Právo vkládat
 
Právo spravovat
  • osoba Ing. Ladislav Šiška, Ph.D., učo 114747
Atributy
 
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Požádat autora o autorský výtisk Zobrazeno: 27. 10. 2020 15:33