Controlling Strategy: Management, Accounting, and Performance Measurement

Christopher S. Chapman

2005年6月 · OUP Oxford

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Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. "Controlling Strategy" draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as: Strategic measurement; Strategic data analysis; The Balanced Scorecard; Capital budgeting; and Strategy coordination. Written as an introduction to the strategic role of management control systems "Controlling Strategy" provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.

作者简介

Christopher S. Chapman joined Saïd Business School in 1996 where he is now head of the accounting group. Previously he studied and taught at the London School of Economics. His PhD (also gained at the LSE), 'Accountants in Organisational Networks' was the first foreign thesis to win an outstanding dissertation award from the American Accounting Association. Chris is a member of the Science Committee of the European Institute for Advanced Studies in Management and sits on the editorial boards of Accounting, Organizations and Society, Contemporary Accounting Research and Journal of Management Accounting Research.