Management Accounting for Competitively Advantageous Performance Management Capabilities

Project Member(s): Wieder, B.

Funding or Partner Organisation: Chartered Institute of Management Accountants (Chartered Institute of Management Accountants Research Initiative)

Start year: 2013

Summary: The aim of the proposed project is to quantitatively examine key MA function attributes (asset and resource combinations) that make performance management capabilities more competitively advantageous. Despite the importance of these issues, there is very limited systematic, rigorous research into how to organize MA functions for enabling effective performance management capabilities. The proposed project develops a model that synthesise the diagnostic-interactive framework (Simons 2000) with the two leading approaches to competitive advantage in the contemporary strategic management literature (dynamic capabilities theory and resource-based theory). The model provides a powerful explanation of the impact of key MA attributes (assets and recourse-bases) on competitive advantage. The proposed project builds on our existing study of BI for performance management (Peters and Wieder 2013) by identifying how a MA function can turn such data into insights for managerial action.

Publications:

Peters, M, Wieder, B & Sutton, SG 2018, 'Organizational Improvisation and the Reduced Usefulness of Performance Measurement Bi Functionalities', International Journal of Accounting Information Systems, vol. 29, pp. 1-15.
View/Download from: Publisher's site

Peters, MD, Wieder, B, Sutton, SG & Wakefield, J 2016, 'Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage', INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, vol. 21, pp. 1-17.
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Peters, M, Wieder, B, Sutton, S & Wakefield, J 1970, 'BI Systems' Support of Performance Measurement System Capability: Implications for Enhanced Competitive Advantage', American Accounting Association - 2016 Joint Mid-Year Meeting of the AIS and SET Sections, No, Houston, Texas, UTS.

Peters, M, Wieder, B, Booth, P & Wakefield, J CIMA and UTS 2016, How Management Accounting Teams can Effectively Support Superior Performance Measurement Practices, Sydney Australia.

Peters, M & Wieder, B 1970, 'Performance Measurement Information Systems: Do they Convey (Sustainable) Competitive Advantage?', Conference on Performance Measurement and Management Control, Conference on Performance Measurement and Management Control, EIASM, Nice, France.

Keywords: Business Intelligence (BI), business performance management (BPM), performance management capabilities, dynamic capabilities, resource-based theory, organizational culture, market dynamism, competitive advantage.

FOR Codes: Management Accounting, Expanding Knowledge in Commerce, Management, Tourism and Services, Expanding knowledge in commerce, management, tourism and services

Acknowledgement of Country

UTS acknowledges the Gadigal people of the Eora Nation, the Boorooberongal people of the Dharug Nation, the Bidiagal people and the Gamaygal people, upon whose ancestral lands our university stands. We would also like to pay respect to the Elders both past and present, acknowledging them as the traditional custodians of knowledge for these lands.