Michal Matejka
| Date of Ph.D. defense: | November 8, 2002 |
| Title of thesis: | Management Accounting in Organizational Design: Three Essays (PDF) |
| ISBN: | 90 5668 105 2 |
| Promotor: | Prof.dr. Doug DeJong |
| Co-promotor: | Dr. Anja De Waegenaere |
Abstract:
Organizational design relates to the findamental problem of coordinating economic activities within the firm. In the absence of the market price mechanism, firms have to find alternative ways to align incentives of employees and to coordinate their activities. There are three elementary organisational design choices: delegation of decision rights, performance evaluation and rewarding. Management accounting systems generate information to support these organisational design choices.
Theory posits that organisational design must be balanced. Previous literature has investigated the relationships between the three elementary design choices to understand how the balance is maintained. While management accounting choices are necessarily a part of the overall coordination mechanism, relatively little is known about the relationships between management accounting and organisational design choices. The aim of the dissertation is to generate some new insights in this area.
Global / English