سال انتشار:
2021
عنوان انگلیسی مقاله:
The use of management accounting information by boards of directors to oversee strategy implementation
ترجمه فارسی عنوان مقاله:
استفاده از اطلاعات حسابداری مدیریت توسط هیئت مدیره برای نظارت بر استراتژی
منبع:
ScienceDirect- Elsevier- The British Accounting Review, 53 (2021) 100953: doi:10:1016/j:bar:2020:100953
نویسنده:
Steeve Massicotte
چکیده انگلیسی:
Past research has overlooked the specific informational needs and uses of management
accounting information by boards of directors, which constitute a distinctive unit of
analysis, focusing mainly on organizational actors within the boundaries of the firm. The
aim of this study is to examine the use of management accounting information to oversee
strategy implementation in the context of governance. Specifically, we intend to establish
theoretical properties and propose a measurement model that captures the use of budget,
financial and non-financial performance indicators by boards of directors to oversee the
strategic plan. To develop the measurement instrument, conceptual specifications of
constructs have been established based on a matrix approach that combines (i) the information conveyed by the three management accounting practices, along with (ii) two
theoretical properties reflecting board activities, namely monitoring implementation of
the strategic plan, and questioning of the strategic plan. The validity and reliability of the
instrument have been evaluated and discussed using a rigorous multi-method integrated
approach that includes a literature review, exploratory interviews, consultation of experts
in management accounting and governance, and survey data collected from three samples
of boards of directors.
keywords: استفاده از اطلاعات حسابداری مدیریت | پیاده سازی استراتژی | هیئت مدیره | بودجه | شاخص های عملکرد | حکومت | توسعه یک ابزار نظرسنجی | Use of management accounting information | Strategy implementation | Boards of directors | Budget | Performance indicators | Governance | Development of a survey instrument
قیمت: رایگان
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