AN EMPIRICAL ASSESSMENT OF THE “FIT”BETWEEN STRATEGY AND MANAGEMENT INFORMATION SYSTEM DESIGN
Accounting and FinancePublished 1 November 1994
Margaret A. Abernethy, Cameron Guthrie
Citations224
SJR quartileQ1
SJR score0.90
SNIP1.27
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TL;DR
The study sheds light on the role of accounting as part of the “mosaic” of information provided to managers for decision making and indicates that the effectiveness of business units is dependent on a match between the design of the information system and the firm's strategic posture.
Abstract
Abstract This paper was motivated by the limited understanding of the role of accounting vis a vis other information in supporting the needs of management. The paper reports the findings of a study which examined differences in the design parameters of management information systems in firms adopting different strategic priorities. Based on a sample of 49 business unit general managers, the findings indicate that the effectiveness of business units is dependent on a match between the design of the information system and the firm's strategic posture. Information systems which have the characteristics of a broad scope system were found to be more effective in firms employing a strategy of continuous product/market development and innovation (Prospectors) than in firms which were protecting a comparatively narrow and stable product‐market (Defenders). The results have important implications for management accountants involved in the design and implementation of management information systems, especially in firms adopting a more innovative strategic posture. In particular, the study sheds light on the role of accounting as part of the “mosaic” of information provided to managers for decision making.
Keywords
Business, Management and Accounting
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