Strategic Information Content And Performance: The Impact Of Management Accounting And Control System Changes

Abstract

Research has revealed that different strategy content requires different planning and control systems to supply the requisite information. Strategic typologies potentially allow managers to understand the mix of information systems needed to enhance firm performance. This paper investigates the relationship between changes to the firm’s management accounting and control system and performance under different scenarios of strategic content using the Miles and Snow (1978) framework. Data from Singapore companies is used to assess this relationship. Results indicate a positive relationship for the three strategic types analyzed and, further, each type reveals a different configuration of components changes that comprise the management accounting and control system.