Anmerkungen:
In: Dekker, H.C., Groot, T.L.C.M. & Schoute, M. (2013). A balancing act? The implications of mixed strategies for performance measurement system design. Journal of Management Accounting Research, 25, 71-98
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 5, 2012 erstellt
Beschreibung:
This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation for their use of performance measurement and incentive compensation. Analysis of survey data of 387 firms shows that more than half of the sample to some extent or fully mixes strategic priorities, while strategic priorities resembling strategic archetypes (primarily low cost or differentiation) populate only 36% of the sample. Our analyses support that as compared to archetypal strategies, pursuing mixed strategies elicits design of more comprehensive and complex PMSs that are aimed at balancing effort and decisions toward the multiple strategies pursued