市场竞争强度、管理控制系统与企业业绩
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财经研究 2012 年 第 38 卷第 06 期, 页码：81 - 91
摘要
参考文献
摘要
管理控制系统(management control system,以下简称MCS)被视为企业在激烈竞争环境下提升自身业绩的良好应对机制。文章基于一项问卷调查,运用结构方程模型,考察了市场竞争强度、MCS与企业业绩三者之间的关系,以实证方法检测竞争环境下MCS影响企业业绩的具体机制。研究发现,市场竞争强度的增加使企业愿意更多地运用MCS;MCS的使用也有利于提升企业的内部经营业绩及客户与市场业绩;市场竞争强度对企业业绩无直接影响,但通过MCS这一媒介可对企业业绩产生间接的正向效应。
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[3]文东华,潘飞.全面质量管理与管理控制系统的适配性研究———基于权变理论的视角[J].财经研究,2008,(8):133-143.
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[5]Anderson J C,Gerbing D W.Structural equation modeling in practice:A review and recommended two-step approach[J].Psychological Bulletin,1988,103(3):411-423.
[6]Ferreira A,Otley D.The design and use of performance management systems:An ex-tended framework for analysis[J].Management Accounting Research,2009,20(4):263-282.
[7]Grafton J,Lillis A M,Widener S K.The role of performance measurement and evalua-tion in building organizational capabilities and performance[J].Accounting,Organiza-tions and Society,2010,35(7):689-706.
[8]Kaplan R S,Norton D P.The balanced scorecard measures that drive performance[J].Harvard Business Review,1992,70(1):71-79.
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[10]Khandwalla P N.The effect of different types of competition on the use of manage-ment controls[J].Journal of Accounting Research,1972,10(2):275-285.
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[13]O’Connor N G,Vera-Muoz S C,Chan F.Competitive forces and the importance of management control systems in emerging-economy firms:The moderating effect of in-ternational market orientation[J].Accounting,Organizations and Society,2011,36(4-5):246-266.
引用本文
文东华, 潘飞, 杨玉龙, 等. 市场竞争强度、管理控制系统与企业业绩[J]. 财经研究, 2012, 38(6): 81–91.
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