سال انتشار:

2021

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عنوان انگلیسی مقاله:

The use of management accounting information by boards of directors to oversee strategy implementation

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ترجمه فارسی عنوان مقاله:

استفاده از اطلاعات حسابداری مدیریت توسط هیئت مدیره برای نظارت بر استراتژی

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منبع:

ScienceDirect- Elsevier- The British Accounting Review, 53 (2021) 100953: doi:10:1016/j:bar:2020:100953

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نویسنده:

Steeve Massicotte

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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

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قیمت: رایگان

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توضیحات اضافی:

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