Organizational culture and performance measurement systems [An article from: Accounting, Organizations and Society]

This digital document is a journal article from Accounting, Organizations and Society, published by Elsevier in . The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
The aim of this study is to articulate and test the relationships between organizational culture and two attributes of performance measurement systems (PMS), namely the diversity of measurement and the nature of use. The results of a survey reveal that top managers of firms reflecting a flexibility dominant type tend to use more performance measures and to use PMS to focus organizational attention, support strategic decision-making and legitimate actions to a greater extent than top managers of firms reflecting a control dominant type.