ORGANIZATIONAL CAPABILITIES, STRATEGIC MANAGEMENT ACCOUNTING AND FIRM PERFORMANCE

IT Assets, Organizational Capabilities, and Firm Performance: How Resource Allocations and Organizational Differences Explain Performance Variation

Despite evidence of a positive relationship between information technology (IT) investments and firm performance, results still vary across firms and performance measures. We explore two organizational explanations for this variation: differences in firms’ IT investment allocations and their IT capabilities. We develop a theoretical model of IT resources, defined as the combination of specific ...

Strategic purchasing , supply management , and firm performance

Purchasing has increasingly assumed a pivotal strategic role in supply-chain management. Yet, claims of the strategic role of purchasing have not been fully subjected to rigorous theoretical and empirical scrutiny. Extant research has remained largely anecdotal and theoretically under-developed. In this paper, we examine the links among strategic purchasing, supply management, and firm performa...

Strategic Information Management: Organizational and Performance Aspects

Organizational Capabilities, Strategic Orientation, Strategy Formulation Quality, Strategy Implementation and Organizational Performance in Brazilian Textile Industries

This research analyses how the interaction between strategy capabilities, strategy types, strategy formulation quality and strategy implementation capability affects organizational performance in the Brazilian textiles companies. A conceptual framework was proposed and tested, with data from 211 firms. It was found a support for links between organizational capabilities and strategies types. It...

Strategy, Strategic Management Accounting and Performance: a Configurational Analysis

Purpose The purpose of this study is to investigate the effectiveness of different configurational archetypes of strategy and strategic management accounting and to appraise how management accounting’s horizontal and vertical alignment with strategy can facilitate performance. Design/methodology/approach The study deploys a holistic configurational approach to examine the relationship between s...