Sailing through turbulence: strategic control or strategic navigation?

Durden, Chris (2007) Sailing through turbulence: strategic control or strategic navigation? In: Proceedings of the Fifth Asia Pacific Interdisciplinary Research in Accounting Conference (19). From: APIRA 2007 Auckland Conference, 8-10 July 2007, Auckland, New Zealand.

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Abstract

This paper proposes a performance management approach that deals with the organisational impact of environmental turbulence. The proposed approach expands the traditional concept of strategic control and could be used to guide the design of management accounting systems concerned with managing organisational performance. In the current organisational environment, where turbulence can be a prominent feature, traditional ideas of strategic control may be too restrictive and lack flexibility in helping organisations respond effectively to varying and capricious external circumstances. Strategic navigation as a performance management approach provides a basis for enhancing the relevance and usefulness of management accounting systems within organisations because it facilitates a focus on managing performance rather than controlling performance and explicitly incorporates flexible and organic control elements.

Item ID: 3020
Item Type: Conference Item (Refereed Research Paper - E1)
Keywords: management control; management accounting; strategic control
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ISSN: 0951-3574
Date Deposited: 09 Oct 2009 01:22
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 100%
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