Accounting control systems and business strategy: An empirical analysis

@inproceedings{Simons1987AccountingCS,
  title={Accounting control systems and business strategy: An empirical analysis},
  author={Robert Simons},
  year={1987}
}
Abstract Accounting theoreticians have argued that control systems should be modified in accordance with the business strategy of a firm. This study tests this hypothesis by examining differences in accounting control system attributes between two groups of firms following distinctly different strategies. Interview data and questionnaire data are used to provide evidence of the ways in which firms align their control systems and strategy. In addition, prelimenary evidence is discussed which… CONTINUE READING

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