基于网络组织的新型管理控制系统研究
|
摘要
随着新经济时代的到来，企业所面临的环境比过去更加复杂、不确定和充满竞争，动态适应环境的有机组织结构、有效支持战略的管理控制系统以及员工的企业家精神成为企业竞争优势的重要来源。传统的科层组织结构以及基于命令和控制的管理控制系统越来越不能适应互联网时代的环境。为此，许多企业开始采用网络组织结构，需构建一种基于网络组织的新型管理控制系统来更好地实现组织的目标。
本文首先对科层组织结构及传统的管理控制系统在新经济环境下存在的问题进行了梳理，对网络组织的特征及其对传统管理控制系统的挑战进行了分析。本文研究了一种将组织内部网络结构与组织间网络结构跨边界整合的新型网络组织，它以顾客为中心，以自主经营团队为经营单元，组织内外部成员跨边界自主合作。本文提出的自主经营团队是一种具有企业家精神的新型团队，作为网络组织的节点。网络组织通过构建整合的平台为各团队提供资源、信息、机制和文化等支持，促进战略协同与整合。
随后，本文研究了基于网络组织的新型管理控制系统的设计、运行机理、权变机制和理论框架，分析了网络组织管理控制的目标、体系、角色和方式的转变，对网络组织的新型管理控制系统特别是其预算管理体系、绩效评价体系和激励体系的构建和运行进行了理论研究。同时，对中国企业海尔集团以自主经营体为单元的网络组织和以人单合一双赢模式为特色的新型管理控制系统进行了案例研究，对理论进行印证。
本文构建了基于网络组织的广义管理控制系统，将战略形成、战略执行与运营过程有机整合，在正式控制系统基础上导入非正式控制系统，将环境、战略、组织结构、文化、信息系统等融入管理控制系统。本文认为，战略更新、组织变革与管理控制系统权变之间应动态匹配和相互促进。
本文认为，构建网络组织的新型管理控制系统的核心是从传统管理者视角的自上而下的控制转向员工视角的自主经营，驱动员工的企业家精神，实现员工的自我激励和自我约束、自主决策和创造价值、自主创新和控制风险，实现组织与员工目标的内在统一。
同时，网络组织的管理控制系统需要转型。管理控制的目标在风险控制和绩效管理的基础上，还包括促进组织创新和自主适应；管理控制手段从正式控制转向强化非正式控制和自主管理，从委托代理视角的对立博弈转向社会关系视角的信任合作，从纵向控制转向横向自主协调；管理控制机制从科层控制转向基于自主控制、市场控制与社会控制的整合机制；管理控制的角色从对员工的约束转向对员工的充分赋权。
最后，本文提出了基于网络组织的新型管理控制理论框架。网络组织的管理控制系统由四部分组成，包括自主适应系统、绩效管理系统、信念系统和边界控制系统。其中，自主适应系统主要通过构建柔性的战略体系、网络组织结构和网络化的信息系统来自主适应环境变化；绩效管理系统主要通过团队自主预算管理、团队绩效评价和团队激励来驱动战略绩效和运营绩效目标的实现；信念系统主要通过激发员工的企业家精神，驱动团队自主承诺目标和认同组织的价值观，实现目标统一和战略协同；边界控制系统主要驱动团队的自我约束，规避组织的战略风险和运营风险。不同系统基于利益相关者价值最大化整合运行。
本文的创新点主要包括三个方面。第一，本文以竞争型企业为例分析了网络组织这一新型组织形式的结构、特征及其对传统管理控制系统的挑战，研究了基于网络组织的新型管理控制系统的设计、运行和实践案例，构建了基于网络组织的新型管理控制理论，这对传统基于科层组织的从管理者视角进行自上而下控制的管理控制理论进行了深刻变革。第二，本文以跨边界自主经营团队作为网络组织的单元，研究了基于自主团队的新型预算管理、绩效评价、激励和非正式控制等过程，这对传统的基于责任中心的管理控制进行了变革。第三，本文对网络组织的管理控制系统的运行机理进行创新，构建了以市场控制、自主控制、非正式控制、协同控制等为主要特征的新型管理控制机制，这对传统的主要依靠科层控制、外部控制和正式控制的管理控制机制进行了创新。
In the era of new economy, the environment is full of more complexity, uncertainty andcompetition than before. To be more competitive in the market, a flexible structure to adapt tothe market change quickly, an effective management control system to meet the strategictarget and the entrepreneurship of employee is crucial to the company. The hierarchicalstructure and traditional formal management control system based on command and controlare not appropriate for the environment of new economy. As a result, many companies adoptthe structure of network organization, and it is necessary to design new management controlsystem based on network organization.
Firstly, this paper discusses the issues of the hierarchical structure and traditionalmanagement control system in the environment of new economy, and then analyses thecharacteristics of network organization and its challenge to the traditional managementcontrol system. This paper discusses a new kind of network organization structure in whichthe cross-boundary autonomous team act as the knot and strategic block of the networkorganization and its member cooperate crossing the internal and external boundary oforganization to satisfy the customer. This paper raises the concept of entrepreneurial businessteam as a new kind of team with entrepreneurship. The network organization designs anintegrated platform to provide resources, information, operation mechanism and culture etc. tothe teams to enable the strategic alignment of the organization.
Secondly, this paper studies the design, operation mechanism, contingency and theoryframework of innovative management control system in the network organization. This paperdiscusses the target, system, role and types of management control in the context of networkorganization. It discusses the redesign and operation of budget system, performancemeasurement system, incentive system, belief system and boundary control system in thenetwork organization based on autonomous team. This paper uses the case study of a Chinesecompany Haier Group to introduce Haier’s network organization structure based onautonomous team and its innovative management control system which is internally called“win-win model of employee-customer integration” to support the theory.
This paper designs a broader management control framework in the network organizationwhich integrating the strategy formulation, strategy implementation and operation, aligning theformal control system and informal control system, and incorporating the environment,strategy, structure, culture and information system. This paper argues that the strategy renewal,organization change and management control system innovation should be matched andinteracted with each other dynamically.
This paper argues that it is very important to design the management control system in thenetwork organization from the perspective of employee rather than the perspective of managerto encourage employee entrepreneurship. The traditional top-down control system should betransformed to self-management system of employee. This transformation will encourage theemployee to act as owner with characters of self motivation, self control, self decision makingand they create value, innovate and control the risk on their own basis. The target of employeewill be more congruent with the target of organization.
The innovative management control system in the network organization has newcharacters. The target of management control system in the network organization is broaderwhich not only focusing on the compliance and performance management, but also aiming forimproving the self-adaption and innovation of the organization. It focuses more on theinformal control system and self control of employee rather than the formal control system. Itencourages trust and cooperation based on social network which decreases the conflict of thetraditional agency system. It focuses more on the lateral coordination and cooperation ratherthan the vertical control. It integrates different mechanism including self control, marketcontrol and social control which is quite different from the hierarchical control. The role ofmanagement control focuses more on enabling rather than constraining the employee.
Finally, based on the theory research and case study, this paper designs a new theoryframework of the innovative management control system in the network organization. Thenew framework includes four parts. The first is the adaptive system to enable the strategyrenewal, organization change and information interaction to adapt to the environment changedynamically. The second is the performance management system which encourages the teamto create value and meet the target of strategic performance and operational performanceproactively. The third is belief system to improve the goal congruence, share the core value ofthe organization and encourage the employee entrepreneurship. The last is boundary controlsystem which encourages self-control of employee to avoid strategic and operational risk ofthe organization effectively. Different parts of management control system are integrated basedon the value of stakeholder.
As for the innovation of this paper, there are mainly three points. The first is that thispaper studies the structure and characteristics of network organization and its challenge to thetraditional management control system. Then this paper studies the design, operationmechanism, practices and theory framework of innovative management control system in thenetwork organization which is quite different from the traditional management control systemin the hierarchical structure. The management control system in the network organization isdesigned more from the perspective of employee to encourage employee entrepreneurship. Onthe contrary, the traditional management control system is designed more from the perspectiveof manager based on top-down control and command. The second is that this paper studies themanagement control of cross-functional autonomous team including budget, performancemeasurement, incentive and informal control which is quite different from the traditionalmanagement control based on responsibility center. The third is that this paper studies the new mechanism of management control system in the network organization which focused moreon market control, self control, lateral control and informal control. As contrast, the traditionalmanagement control system is mainly based on hierarchical control, extrinsic control andformal control.
本文首先对科层组织结构及传统的管理控制系统在新经济环境下存在的问题进行了梳理，对网络组织的特征及其对传统管理控制系统的挑战进行了分析。本文研究了一种将组织内部网络结构与组织间网络结构跨边界整合的新型网络组织，它以顾客为中心，以自主经营团队为经营单元，组织内外部成员跨边界自主合作。本文提出的自主经营团队是一种具有企业家精神的新型团队，作为网络组织的节点。网络组织通过构建整合的平台为各团队提供资源、信息、机制和文化等支持，促进战略协同与整合。
随后，本文研究了基于网络组织的新型管理控制系统的设计、运行机理、权变机制和理论框架，分析了网络组织管理控制的目标、体系、角色和方式的转变，对网络组织的新型管理控制系统特别是其预算管理体系、绩效评价体系和激励体系的构建和运行进行了理论研究。同时，对中国企业海尔集团以自主经营体为单元的网络组织和以人单合一双赢模式为特色的新型管理控制系统进行了案例研究，对理论进行印证。
本文构建了基于网络组织的广义管理控制系统，将战略形成、战略执行与运营过程有机整合，在正式控制系统基础上导入非正式控制系统，将环境、战略、组织结构、文化、信息系统等融入管理控制系统。本文认为，战略更新、组织变革与管理控制系统权变之间应动态匹配和相互促进。
本文认为，构建网络组织的新型管理控制系统的核心是从传统管理者视角的自上而下的控制转向员工视角的自主经营，驱动员工的企业家精神，实现员工的自我激励和自我约束、自主决策和创造价值、自主创新和控制风险，实现组织与员工目标的内在统一。
同时，网络组织的管理控制系统需要转型。管理控制的目标在风险控制和绩效管理的基础上，还包括促进组织创新和自主适应；管理控制手段从正式控制转向强化非正式控制和自主管理，从委托代理视角的对立博弈转向社会关系视角的信任合作，从纵向控制转向横向自主协调；管理控制机制从科层控制转向基于自主控制、市场控制与社会控制的整合机制；管理控制的角色从对员工的约束转向对员工的充分赋权。
最后，本文提出了基于网络组织的新型管理控制理论框架。网络组织的管理控制系统由四部分组成，包括自主适应系统、绩效管理系统、信念系统和边界控制系统。其中，自主适应系统主要通过构建柔性的战略体系、网络组织结构和网络化的信息系统来自主适应环境变化；绩效管理系统主要通过团队自主预算管理、团队绩效评价和团队激励来驱动战略绩效和运营绩效目标的实现；信念系统主要通过激发员工的企业家精神，驱动团队自主承诺目标和认同组织的价值观，实现目标统一和战略协同；边界控制系统主要驱动团队的自我约束，规避组织的战略风险和运营风险。不同系统基于利益相关者价值最大化整合运行。
本文的创新点主要包括三个方面。第一，本文以竞争型企业为例分析了网络组织这一新型组织形式的结构、特征及其对传统管理控制系统的挑战，研究了基于网络组织的新型管理控制系统的设计、运行和实践案例，构建了基于网络组织的新型管理控制理论，这对传统基于科层组织的从管理者视角进行自上而下控制的管理控制理论进行了深刻变革。第二，本文以跨边界自主经营团队作为网络组织的单元，研究了基于自主团队的新型预算管理、绩效评价、激励和非正式控制等过程，这对传统的基于责任中心的管理控制进行了变革。第三，本文对网络组织的管理控制系统的运行机理进行创新，构建了以市场控制、自主控制、非正式控制、协同控制等为主要特征的新型管理控制机制，这对传统的主要依靠科层控制、外部控制和正式控制的管理控制机制进行了创新。
In the era of new economy, the environment is full of more complexity, uncertainty andcompetition than before. To be more competitive in the market, a flexible structure to adapt tothe market change quickly, an effective management control system to meet the strategictarget and the entrepreneurship of employee is crucial to the company. The hierarchicalstructure and traditional formal management control system based on command and controlare not appropriate for the environment of new economy. As a result, many companies adoptthe structure of network organization, and it is necessary to design new management controlsystem based on network organization.
Firstly, this paper discusses the issues of the hierarchical structure and traditionalmanagement control system in the environment of new economy, and then analyses thecharacteristics of network organization and its challenge to the traditional managementcontrol system. This paper discusses a new kind of network organization structure in whichthe cross-boundary autonomous team act as the knot and strategic block of the networkorganization and its member cooperate crossing the internal and external boundary oforganization to satisfy the customer. This paper raises the concept of entrepreneurial businessteam as a new kind of team with entrepreneurship. The network organization designs anintegrated platform to provide resources, information, operation mechanism and culture etc. tothe teams to enable the strategic alignment of the organization.
Secondly, this paper studies the design, operation mechanism, contingency and theoryframework of innovative management control system in the network organization. This paperdiscusses the target, system, role and types of management control in the context of networkorganization. It discusses the redesign and operation of budget system, performancemeasurement system, incentive system, belief system and boundary control system in thenetwork organization based on autonomous team. This paper uses the case study of a Chinesecompany Haier Group to introduce Haier’s network organization structure based onautonomous team and its innovative management control system which is internally called“win-win model of employee-customer integration” to support the theory.
This paper designs a broader management control framework in the network organizationwhich integrating the strategy formulation, strategy implementation and operation, aligning theformal control system and informal control system, and incorporating the environment,strategy, structure, culture and information system. This paper argues that the strategy renewal,organization change and management control system innovation should be matched andinteracted with each other dynamically.
This paper argues that it is very important to design the management control system in thenetwork organization from the perspective of employee rather than the perspective of managerto encourage employee entrepreneurship. The traditional top-down control system should betransformed to self-management system of employee. This transformation will encourage theemployee to act as owner with characters of self motivation, self control, self decision makingand they create value, innovate and control the risk on their own basis. The target of employeewill be more congruent with the target of organization.
The innovative management control system in the network organization has newcharacters. The target of management control system in the network organization is broaderwhich not only focusing on the compliance and performance management, but also aiming forimproving the self-adaption and innovation of the organization. It focuses more on theinformal control system and self control of employee rather than the formal control system. Itencourages trust and cooperation based on social network which decreases the conflict of thetraditional agency system. It focuses more on the lateral coordination and cooperation ratherthan the vertical control. It integrates different mechanism including self control, marketcontrol and social control which is quite different from the hierarchical control. The role ofmanagement control focuses more on enabling rather than constraining the employee.
Finally, based on the theory research and case study, this paper designs a new theoryframework of the innovative management control system in the network organization. Thenew framework includes four parts. The first is the adaptive system to enable the strategyrenewal, organization change and information interaction to adapt to the environment changedynamically. The second is the performance management system which encourages the teamto create value and meet the target of strategic performance and operational performanceproactively. The third is belief system to improve the goal congruence, share the core value ofthe organization and encourage the employee entrepreneurship. The last is boundary controlsystem which encourages self-control of employee to avoid strategic and operational risk ofthe organization effectively. Different parts of management control system are integrated basedon the value of stakeholder.
As for the innovation of this paper, there are mainly three points. The first is that thispaper studies the structure and characteristics of network organization and its challenge to thetraditional management control system. Then this paper studies the design, operationmechanism, practices and theory framework of innovative management control system in thenetwork organization which is quite different from the traditional management control systemin the hierarchical structure. The management control system in the network organization isdesigned more from the perspective of employee to encourage employee entrepreneurship. Onthe contrary, the traditional management control system is designed more from the perspectiveof manager based on top-down control and command. The second is that this paper studies themanagement control of cross-functional autonomous team including budget, performancemeasurement, incentive and informal control which is quite different from the traditionalmanagement control based on responsibility center. The third is that this paper studies the new mechanism of management control system in the network organization which focused moreon market control, self control, lateral control and informal control. As contrast, the traditionalmanagement control system is mainly based on hierarchical control, extrinsic control andformal control.
引文
[1] Berry, A.J., Coad, A.F., Harris, E.P., Otley, D.T., Stringer, C. Emerging themes in management control:A review of recent literature. The British Accounting Review,2009,41:2~20
[2] Weber, M. The protestant ethic and the spirit of capitalism. New York: Scribner’s,1958.
[3] Weber, M. Economy and society. In: Roth. G., Wittich. C., eds. Berkeley: university of carlifolia press,1978.
[4] Barker, J. R. Tightening the iron cage: concertive control in self-managing team. AdministrativeScience Quarterly,1993,38(3):408~437
[5] Williamson, O. Hierarchical control and optimum firm size. Journal of Political Economy,1967,75(2):123~138
[6] Miles, R., Snow, C. Organizations: new concepts for new forms. California Management Review,1986,28(3):62~73
[7] Alstyne, M.V. The state of network organization: a survey in three frameworks. Journal ofOrganizational Computing and Electronic Commerce,1997,7(3):83~151
[8] Applegate, L.M., Cash, J.I., Mills, D.Q. Information technology and tomorrow’s manager. HarvardBusiness Review,1988, November–December:128~136
[9] Scott, W. R. Organizations: rational, natural, and open systems. Englewood Cliffs, N.J: Prentice-HallInc.1981.
[10] Abernethy, M.A., Chua, W. Field study of control system ‘Redesign’: the impact of institutionalprocess on strategic choice. Contemporary Accounting Research,1996,13(2):569~606
[11] Malmi, T., Brown, D.A. Management control systems as a package–opportunities, challenges andresearch directions. Management Accounting Research,2008,19:287~300
[12] Ouchi, W.G., A conceptual framework for the design of organizational control mechanisms.Management Science,1979,25(9):833~848
[13] Merchant, K.A. The control function of management. Sloan Management Review,1982,23(4):43~55
[14] Tessier, S, Otley, D. A conceptual development of Simons’ Levers of Control framework.Management Accounting Research,2012,23:171~185
[15] Anthony, R. Planning and control systems: a framework for analysis. Boston: Harvard Business Press,1965.
[16] Anthony, R., Govindarajan, V. Management Control Systems, McGraw-Hill,1998.
[17]罗伯特N安东尼，维杰伊戈文达拉扬．管理控制系统．北京：机械工业出版社，2004.
[18] Chenhall, R.H. Management control systems design within its organizational context: findings fromcontingency-based research and directions for the future. Accounting, Organizations and Society,2003,28:127~168
[19] Merchant, K.A., Otley, D.T. A review of the literature on control and accountability. In: Chapman,C.S., Hopwood, A., Shields, M.D., eds. Handbook of Management Accounting Research. Elsevier,Oxford,2007.785~803
[20] Otley, D.T. Performance management: a framework for management control systems research.Management Accounting Research,1999,10:363~382
[21] Ferreira, A., Otley, D.T. The design and use of management control systems: an extended frameworkfor analysis. Management Accounting Research,2009,20:263~282
[22] Giglioni, G.B., Bedeian A. G. A conspectus of management control theory:1900-1972. Academy ofManagement Journal,1974,17(2):292~305
[23] Otley, D.T., Broadbent, J.M., Berry, A.J. Research in management control: an overview of itsdevelopment. British Journal of Management,1995,6:S31~S34
[24]张先治，顾水彬．管理控制研究主题与研究方法的变迁——国外A类期刊40年研究文献的回顾．经济管理，2011，33（12）：173~184
[25] Hansen, S.C., Otley, D.T., Van der Stede, W.A. Practice developments in budgeting: an overview andresearch perspective. Journal of Management Accounting Research,2003,15:95~116
[26] Langfield-Smith, K. A review of quantitative research in management control systems and strategy. In:Chapman, C.S., Hopwood, A., Shields, M.D., eds. Handbook of Management Accounting Research.Elsevier, Oxford,2007.753~784
[27] Simons, R. Control in an age of empowerment. Harvard business review,1995, March-April:80~88
[28] Collier, P. Entrepreneurial control and the construction of a relevant accounting. ManagementAccounting Research,2005,16:321~339
[29] Dekker, H.C. Control of inter-organizational relationships: evidence on appropriation concerns andcoordination requirements. Accounting, Organizations and Society,2004,29:27~49
[30] Ray, C.A. Corporate culture: the last frontier of control? Journal of Management Studies,1986,23(3):287~297
[31] Perrow, C. Complex organizations: a critical essay. New York: McGraw-Hill Inc.,1986.
[32] Chenhall, R.H., Morris, D. Organic decision and communication processes and managementaccounting systems in entrepreneurial and conservative business organizations. OMEGA, TheInternational Journal of Management Science,1995,23:485~497
[33] Ouchi, W.G., Maguire. M.A. Organizational control: two functions. Administrative Science Quarterly,1975,20:559~569
[34] Merchant, K.A. Control in Business Organizations. Boston: Pitman Publishing Inc.,1985.
[35] Lebas. M., Weigenstein. J. Management control: the roles of rules, markets and culture. Journal ofManagement Studies,1986,23(3):259~272
[36]杰罗尔德L齐默尔曼．决策与控制会计（邱寒译）．大连：东北财经大学出版社，2000．
[37]论内部管理控制系统十要素．财会月刊，2005，（10）：2~4
[38]陈亮．员工知识网络、员工关系网络及其与员工绩效间关系的研究：[博士学位论文]．上海：上海交通大学，2009
[39] Meyer. C. How the right measures help teams excel. Harvard Business Review,1994. May-June:95~103
[40] Ryan, R.M., Deci, E. L. Intrinsic and extrinsic motivations: classic definitions and new directions.Contemporary Educational Psychology,2000,25:54~67
[41]陈俊佳．企业战略、管理控制与业绩评价的权变关系：[博士学位论文]．厦门：厦门大学，2003
[42] Khandwalla, P. Design of organizations. New York: Harcourt Brace Jovanovich,1977.
[43] Chenhall, R.H. Theorising contingencies in management control research. In: Chapman, C.S.,Hopwood, A., Shields, M.D., eds. Handbook of Management Accounting Research. Elsevier, Oxford,2007.163~206
[44] Govindarajan, V. A contingency approach to strategy implementation at the business-unitlevel—integrating administrative mechanisms with strategy. Academy of Management Journal,1988,31(4):828~853
[45] Langfield-Smith, K. Management control systems and strategy: a critical review. Accounting,Organizations and Society,1997,22(2):207~232
[46] Miles, R. W., Snow, C. C. Organizational strategy, structure and process. New York: McGraw Hill,1978.
[47] Porter, M. Competitive strategy. New York: The Free Press,1980.
[48] Johnson, G., Scholes, K., Whittington, R. Exploring corporate strategy: text and cases,7th ed.Prentice-Hall Financial Times, Pearson Education Limited,2005.363~382
[49] Burns, T., Stalker, G. The management of innovation. London, UK: Tavistock,1961.
[50] Chandler, A. D. Strategy and structure—chapters in the history of American industrial enterprise.Cambridge, MA: MIT Press,1962.
[51] Bruns, W.J. Jr., Waterhouse, J.H. Budgetary control and organizational structure. Journal ofAccounting Research,1975, Autumn:177~203
[52] Scott, T. W., Tiessen, P. Performance measurement and managerial teams. Accounting, Organizationsand Society,1999,24(3):107~125
[53] Hofstede, G. H. The cultural relativity of the quality of life concept. Academy of ManagementReview,1984,27:389~398
[54] Hirst, M. K. Reliance on accounting performance measures, task uncertainty and dysfunctionalbehaviour. Journal of Accounting Research,1983,21(2):596~605
[55] Chenhall, R. H., Morris, D. The impact of structure, environment and interdependencies on theperceived usefulness of management accounting systems. Accounting Review,1986,61(1):16~35
[56] Simons, R. The entrepreneurial gap: how managers adjust span of accountability and span of controlto implement business strategy. Harvard Business School working paper,2013,13-100
[57] Williamson, O. E. The economic institutions of capitalism. New York: Free Press,1985.
[58] Thorelli, H.B. Networks: between markets and hierarchies. Strategic Management Journal,1986,7(1):37~51
[59] Powell, W.W. Neither market nor hierarchy: network forms of organization. Research inOrganizational Behavior,1990,12:295~336
[60] Baker, W.E. The network organization in theory and practice, In: Nohria N., Eccles, R.G., eds.Networks and Organizations, Boston, MA: Harvard Business School Press,1992.397~429
[61] Sailer, L.D. Structural Equivalence: Meaning and definition, computation and application. SocialNetworks,1978.1(1):73~90
[62] Jarillo, C. On Strategic networks. Strategic management journal,1988,9:31~41
[63]林润辉，李维安．网络组织－更具环境适应能力的新型组织模式．南开管理评论，2000，（3）：4~7
[64]刘俊茹．企业预算管理历史分析及未来展望：[博士学位论文]．厦门：厦门大学，2006
[65]万百五．社会控制论及其进展．控制理论与应用，2012，29（1）：1~10
[66] Malone, T.W., Rockart, J.F. Computers, networks and the corporation. Scientific American,1991,265(3):128~136
[67] Lawrence, P.R., Lorsch, J.W. Organization and environment. Homewood, Ill: Irwin,1967.
[68] Warnerfelt, B. Resource-based view of the firm. Strategic Management Journal,1984,5(2):171~180
[69] Prahalad, C.K. Hamel, C. The core competence of the corporation. Harvard Business Review,1990,(3):79~91
[70] Teece, D.J. Pisano, G., Shuen, A. Dynamic capabilities and strategic management. StrategicManagement Journal,1997,18(7):509~533
[71] Teece, D.J. Explicating dynamic capabilities: the nature and micro foundations of (sustainable)enterprise performance, Strategic Management Journal,2007,28(13):1319~1350
[72] Quinn, J.B. Intelligent enterprise. New York: Free Press.1992.
[73]梁栋．网络组织的兴起－信息化与企业组织网络化关系研究：[博士学位论文]．北京：中国社会科学院研究生院，2002
[74] Cohen, S.G., Bailey. D.E. What makes teams work: group effectiveness research from the shop floorto the executive suite. Journal of management,1997,23(3):239~290
[75] Alchian, A.A., Demsetz, H. Production, information costs, and economic organization, The AmericanEconomic Review,1972,62(5):777~795
[76] Salas, E., Dickinson, T.L., Converse, S.A., Scott T.I. Toward an understanding of team performanceand training. In: Swezey R., Salas E, eds. Teams: their training and performance. Norwood, NJ: Ablex,1992.3~29
[77] Mohrman, S. A., Mohrman Jr., A. M. Organisational change and learning. In Galbraith, J.R., Lawler,E. E., eds. Organizing for the future. San Francisco, CA: Josey-Bass,1993.87~108
[78] Ezzamel, M., Green, C., Lilley, S., Willmott, H. Changing managers and managing change. London:CIMA,1995.
[79] Zenger, T.R. Crafting internal hybrids: complementarities, common change initiatives and theteam-based organization. International Journal of the Economics of Business,2002,9(1):79~95
[80] Rowe, C., Birnberg, J.G., Shields, M.D. Effects of organizational process change on responsibilityaccounting and managers’ revelations of private knowledge. Accounting, Organizations and Society,2008,33:164~198
[81] Dent, J.F. Tension in the design of formal control systems: a field study in a computer company. In:Bruns, W.J., Kaplan, R.S, eds. Accounting and management-field study perspectives. Boston:Harvard Business School Press,1987.119~145
[82] Frow, N., Marginson, D., Ogden, S. Encouraging strategic behaviour while maintaining managementcontrol: multi-functional project teams, budgets, and the negotiation of shared accountabilities incontemporary enterprises. Management Accounting Research,2005,16:269~292
[83]戴天婧，汤谷良，彭家钧．企业动态能力提升，组织结构倒置与新型管理控制系统嵌入－基于海尔集团自主经营体的案例研究．中国工业经济，2012，（2）：128~138
[84]文东华，潘飞，陈世敏.环境不确定性、二元管理控制系统与企业业绩实证研究——基于权变理论的视角．管理世界，2009，（10）：102~114
[85] Sutcliffe, K. M., Sitkin, S. B., Browning, L. D. Tailoring process management to situationalrequirements. In: Cole R., Scott, W., eds. The Quality Movement and Organization Theory. CA: Sage,Thousand Oaks,1999.315~330
[86]罗伯特S卡普兰．高级管理会计（吕长江译）．大连：东北财经大学出版社，2007．
[87] Antle, R., Demski, J.S. The controllability principle in responsibility accounting. The AccountingReview,1988,63:700~718
[88] Hope, J., Fraser R. Beyond budgeting questions and answers. CAM-I, October2001
[89] Neely, A., Sutcliff, M. R., Heyns. H. R. Driving value through strategic planning and budgeting. NewYork, NY: Accenture.2001.
[90] Dunk, A.S., Nouri, H. Antecedents of budgetary slack: A literature review and synthesis. Journal ofAccounting Literature,1998,17:72~96
[91]许云．预算管理研究：历史、本质与预算松弛：[博士学位论文]．厦门：厦门大学，2006
[92]李志斌．组织转型视角的预算管理研究．会计研究，2006，（11）：53~60
[93] Fisher, J. Use of nonfinancial performance measures. In: Young S. M., eds. Readings in managementaccounting. Englewood Cliffs, NJ: Prentice Hall,1995.329~335
[94] Chenhall, R.H., Langfield-Smith, K. Multiple perspectives of performance measures, EuropeanManagement Journal,2007,25(4):266~282
[95] Davidsson, P. Researching Entrepreneurship. Boston, MA: Springer,2004.
[96] L vst l, E. Management control systems in entrepreneurial organisations–a balancing challenge. JIBSDissertation Series,2008, No.045
[97] CIMA, IFAC. Entreprise Governance: Getting the balance right.2004.
[98] March, J.G. Exploration and exploitation in organizational learning. Organization Science1991,2(1):71~87
[99] Tushman, M.L., O’Reilly. C.A. Ambidextrous organizations: managing evolutionary andrevolutionary change. California Management Review1996,(38):8~30
[100] Kober, R., Ng, J., Paul, B.J. The interrelationship between management control mechanisms andstrategy. Management Accounting Research,2007,18(4):425~452
[101] Tomkins, C. Interdependencies, trust and information in relationships, alliances and networks.Accounting, Organizations and Society,2001,26:161~191
[102] Dekker, H.C. Value chain analysis in interfirm relationships: a field study. Management AccountingResearch,2003,14:1~23
[103] Charan R., Colvin, G. Why CEOs Fail, Fortune, June21,1999.
[104] Balanced Scorecard Collaborative—bscol.com, May23,2006.
[105]薛云奎，齐大庆，韦华宁．中国企业战略执行现状及执行力因素分析．管理世界，2005（9）：88~98
[106] Chenhall, R.H. Integrative strategic performance measurement systems, strategic alignment ofmanufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations andSociety,2005,30:395~422
[107] Ittner, C. D., Larcker, D. F., Meyer, M. W. Subjectivity and the weighting of performance measures:Evidence from a balanced scorecard. The Accounting Review,2003,78(July):725~758
[108] Kaplan, R.S., Norton, D.P. Strategy-focused organization: how balanced scorecard companies thrivein the new business environment. Boston, MA: Harvard Business School Press,2000.
[109] Van der Meer-Kooistra, J., Scapens, R.W. The governance of lateral relations: between and withinorganisations. Management accounting research,2008,19:365~384
[110] Williamson, O.E. Comparative economic organization: the analysis of discrete structural alternatives,Administrative Science Quarterly,1991,36(2):269~296
[111]聂辉华．交易费用经济学：过去、现在和未来——兼评威廉姆森《资本主义经济制度》．管理世界，2004，（12）：146~153
[112] Zenger, T.R., Hesterly, W.S. The Disaggregation of Corporations: Selective Intervention,High-powered Incentives, and Molecular Units. Organization Science,1997,8(3):209~222
[113] Galbraith, J. R. Designing complex organisations. Reading, MA: Addison-Wesley,1973.
[114] Ostroff, F., Smith, D. The horizontal organization. McKinsey Quarterly,1992,1:148~167
[115] Ledford, G.E. Employee involvement: lessons and predictions. In: Galbraith, J. R., Lawler, E. E., eds.Organizing for the future. San Francisco, CA: Josey-Bass,1993.43~64
[116] Organ, D.W. Organizational citizenship behavior: The good soldier syndrome. Lexington. MA:Lexington Books,1988.
[117]谢德仁．企业剩余所取权：分享安排与剩余计量．上海：上海三联书店，上海人民出版社，2001.
[118]陈宏辉，罗兴．员工参与管理：基于利益相关者理论视角的研究．内蒙古科技与经济，2005.
[119]高晨，汤谷良．交互预算：应对战略不确定性、契合管理控制的新机制．会计研究，2010（9）：51~59
[120] Libby, T., Lindsay, R. M. Beyond budgeting or budgeting reconsidered? A survey of North-Americanbudgeting practice. Management Accounting Research,2010,21:56~75
[121]佟成生，潘飞，吴俊．企业预算管理的功能：决策，抑或控制？．会计研究，2011，（5）：44~49
[122]蔡剑辉．预算的职能冲突与协调对策研究．会计研究，2009，（12）：56～58
[123] Barrett M.E., Fraster L.B. Conflicting roles in budgeting for operations. Harvard Business Review,1977, July-August:137~146
[124] Ittner, C.D., Larcker, D.F. Assessing empirical research in managerial accounting: a value-basedmanagement perspective. Journal of Accounting and Economics,2001,32:349~410
[125] Hansen, S. C., Torok. R. The closed loop: implementing activity-based planning and budgeting.Bedford, TX: CAM-I,2003.
[126] Hope, J., Fraser, R. Beyond budgeting: how managers can break free from the annual performancetrap. Boston, MA: Harvard Business School Press,2003.
[127] Daum, J.H. Beyond Budgeting: A Model for Performance Management and Controlling in the21stCentury? Controlling&Finance,2002,6.
[128] Simons, R. Accountability and control as catalysts for strategic exploration and exploitation: fieldstudy results. Harvard business school working paper,2010,10-051
[129] Shields M.D., Young S.M. Antecedents and consequences of participative budgeting: evidence on theeffects of asymmetrical information. Journal of Management Accounting Research,1993,5:265~280
[130] Young, M., Fisher, J., Lindquist, T. M. The effects of intergroup competition and intragroupcooperation on slack and output in a manufacturing settings. The Accounting Review,1993,68(3):466~481
[131] Fisher, J.G., Maines, L.A., Peffer S.A., Sprinkle. G.B. Using budgets for performance evaluation:effects of resource allocation and horizontal information asymmetry on budget proposals, budgetslack, and performance. The Accounting Review,2002,77(4):847~865
[132] Merchant, K.A. Organizational controls and discretionary program decision making: A field study.Accounting, Organizations and Society,1985,10(1):67~85
[133] Freeman, R.E., David L.R. Stockholders and stakeholders: a new perspective on corporategovernance. California Management Review,1983,25(3):88~106
[134]王竹泉．会计信息披露的外部性与会计信息质量——基于利益相关者的视角．当代会计评论，2008，1（2）：39~49
[135]陆庆平．以企业价值最大化为导向的企业绩效评价体系—基于利益相关者理论．会计研究，2006，（3）：56~62
[136] Hope, J., Fraser, R. Who needs budgets?. Harvard Business Review,2003,81(2):108~115
[137] Bunce, P. The ‘beyond budgeting’ journey towards adaptive management, Better Budgeting: A reporton the Better Budgeting forum from CIMAand ICAEW,2004:8~10
[138] Dean, J.W., Bowen. D.E. Management theory and total quality: improving research and practicethrough theory development. Academy of Management Review,1994,19(3):381~624
[139] Gibbs, D.M., Merchant, A.K., Van-der-Stede, A.W., Vargus, E.M. Determinants and effects ofsubjectivity in incentives. The Accounting Review,2004,79:409~436
[140] Kaplan, R.S., Norton, D.P. The balanced scorecard: Measures that drive performance. HarvardBusiness Review,1992,70(1):71~79
[141] Towry. K. L. Control in a teamwork environment: the impact of social ties on the effectiveness ofmutual monitoring contracts. The Accounting Review,2003,78(4):1069~1095
[142] Ittner, C.D., Larcker, D.F., Randall, T. Performance implications of strategic performancemeasurement in financial services firms. Accounting, Organizations and Society,2003,28:715~741
[143] Heskett, J.L. Jones, T.O., Loveman, G.W., Sasser, W.E. Jr., Schlesinger, L.A. Putting the service-profitchain to work. Harvard Business Review,1994, March–April:164~174
[144] Reichheld, F.F. The loyalty effect: the hidden force behind growth, profits and lasting value. Boston,MA: Harvard Business School Press,1996
[145] Marr, B., Adams, C. The balanced scorecard and intangible assets: Similar ideas, unaligned concepts.Measuring Business Excellence,2004,8(3):18~27
[146] Baiman, S., Rajan. M.V. The informational advantages of discretionary bonus schemes. TheAccounting Review,1995,70(October):557~579
[147]王斌．跨职能团队的管理控制问题：一个理论思考．会计研究，2011（7）：38~44
[148] Hackman, J. R, Oldham, G.R. Work redesign. Reading, MA: Addison-wesley Publishing Company,1980.
[149] Stock, R. Drivers of team performance: what do we know and what have we still to Learn?.Schmalenbach Business Review,2004,56:274~306
[150] Simons, R. Designing high-performance jobs. Harvard Business Review,2005, July-August:54~62
[151] Simons, R. Levers of organization design. Boston: Harvard Business School Press.2005.39
[152] Merchant, K. A. How and why firms disregard the controllability principle. In: Accounting&Management: Field Study Perspectives, Bruns W.J., Jr., Kaplan. R.S., eds. Boston: Harvard BusinessSchool Press,1987.
[153] Stevenson, H., Jarillo. J. A Paradigm of entrepreneurship: entrepreneurial management. StrategicManagement Journal,1990,11(Special Summer Issue):17~27
[154] Román, F. J. An analysis of changes to a team-based incentive plan and its effects on productivity,product quality, and absenteeism. Accounting, Organizations and Society,2009,34:589~618
[155] Strebel. P. Why do employees resist change? Harvard Business Review,1996, May-June:86~92
[156]程斌武，苏红健．基于多层次契约的激励机制设计．科技进步与对策，2005，（8）：178~180
[157] Pierce, J. L., Rubenfeld S.A., Morgan S. Employee ownership: a conceptual model of process andeffects, The Academy of Management Review,1991,16(1):121~144
[158] Brown, D., Armstrong, M. Paying for contribution. Dover, NH: Kogan Page,1999.
[159] Lawler, E. E. Pay and organisational development. Reading, MA: Addison-Wesley,1981.
[160] Jody R.H., Rogelberg, S.G. A guide to team incentive systems, Team Performance Management,1998,4(1):22~32
[161] Grossman, S.J., Hart, O.D. The costs and benefits of ownership: A theory of vertical and lateralintegration. Journal of Political Economy,1986,94:691~719
[162]张维迎．所有制、治理结构及委托代理关系——兼评崔之元和周其仁的一些观点．经济研究，1996，（9）.
[163] Rajan, R.G., Zingales, L. Power in a theory of the firm. Quarterly Journal of Economics,1998,113(2):387~432
[164]周其仁．市场里的企业：一个人力资本与非人力资本的特别合约．经济研究，1996，（6）：71~80
[165]葛永波．契约理论视角下的企业所有权问题探析．山东经济，2007（2）：43~46
[166] Baker, G. P., Jensen, M. C., Murphy, K. J. Compensation and incentives: Practice vs. theory. Journalof Finance,1988,43:593~615
[167] Merchant, K., Van der Stede, W. Management control systems: performance measurement,evaluation and incentives,2nd ed. Harlow: FT Prentice-Hall,2007.
[168] Miller. C.S., Schuster. M. H. Gainsharing plans: A comparative analysis. Organizational Dynamics,1987, Summer:44~67
[169] Antonioni, D., Park. H. The relationshaip between rater affect and three sources of360-degreefeedback ratings. Journal of Management,2001,27(4):479~495
[170] Tajfel, H., Turner. J. The social identity theory of intergroup behavior. In: The Social Psychology ofIntergroup Relations (2nd ed.), Worchel S., Austin W.G., eds. Chicago: Nelson-Hill Publishers,1986.
[171] Kidwell, R.E., Jr., Bennett, N. Employee propensity to withhold effort: A conceptual model tointersect three avenues of research. Academy of Management Review,1993,18(3):429~456
[172] Kandel, E., Lazear. E.P. Peer Pressure and partnerships, Journal of Political Economy,1992,100(4):801~817
[173] Barron, J. M., Gjerde. K. P. Peer pressure in an agency relationship. Journal of Labor Economics,1997,15(2):234~254
[174] Burgelman, R.A. Corporate entrepreneurship and strategic management: insights from a processstudy. Management Science,1983,29(12):1349~1364
[175] Pinchot, Gifford III. Intrapreneuring: why you don't have to leave the corporation to become anentrepreneur. University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership.1985.
[176] Eisenberger, R.H., Huntington,R., Hutchison,S., Sowa. D. Perceived Organizational Support. Journalof Applied Psychology,1986,71(3):500～507
[177] Eisenhardt, K.M. Building theories from case study research. Academy of Management Review,1989,14(4):532~550
[178]汤谷良，穆林娟，彭家钧．SBU：战略执行与管理控制系统在中国的实践与创新—基于海尔SBU制度的描述性案例研究．会计研究，2010，（5）：47~53
[179] Santos, F.M., Eisenhardt, K.M. Constructing markets and shaping boundaries: entrepreneurial powerin nascent fields. Academy of Management Journal,2009,52(4):643~671
[180]肖海林，彭星闾，王方华．企业持续发展的生成机理模型：基于海尔案例的分析．管理世界，2004（8）：111~118
[181]傅元略．管理控制的发展与创新———从会计控制拓展到与公司治理集成．当代会计评论，2009，2（2）：1~20
[182]欧阳桃花．中国企业的高起点经营———基于海尔的案例分析．管理世界，2003，（2）：116~126
[183]王凤彬，陈公海，李东红．模块化组织模式的构建与运作———基于海尔“市场链”再造案例的研究．管理世界，2008，（4）：122～139
[184]李海舰，郭树民．企业市场化研究：基于案例的视角．中国工业经济，2008，（8）：120~131
[185]彼得德鲁克．管理：任务、责任和实践（孙耀君等译）．北京：中国社会科学出版社，1987.
[186]彭家钧，王竹泉．海尔集团营运资金管理体系的构建与运行．财务与会计，2012，（3）：36~38
[187]彭家钧．互联网时代组织变革与管理控制系统创新-海尔集团节点网状组织与人单合一双赢模式的设计运行．财务与会计，2013，（12）：19~21
[188]苏慧文，何冉．海尔集团SBU再造机制的案例研究．管理案例研究与评论，2008，1（5）：53~61.
[189]张瑞敏．极限革命—流程再造要实现“三个零”访谈海尔张瑞敏．大众日报，2003.9.8
[2] Weber, M. The protestant ethic and the spirit of capitalism. New York: Scribner’s,1958.
[3] Weber, M. Economy and society. In: Roth. G., Wittich. C., eds. Berkeley: university of carlifolia press,1978.
[4] Barker, J. R. Tightening the iron cage: concertive control in self-managing team. AdministrativeScience Quarterly,1993,38(3):408~437
[5] Williamson, O. Hierarchical control and optimum firm size. Journal of Political Economy,1967,75(2):123~138
[6] Miles, R., Snow, C. Organizations: new concepts for new forms. California Management Review,1986,28(3):62~73
[7] Alstyne, M.V. The state of network organization: a survey in three frameworks. Journal ofOrganizational Computing and Electronic Commerce,1997,7(3):83~151
[8] Applegate, L.M., Cash, J.I., Mills, D.Q. Information technology and tomorrow’s manager. HarvardBusiness Review,1988, November–December:128~136
[9] Scott, W. R. Organizations: rational, natural, and open systems. Englewood Cliffs, N.J: Prentice-HallInc.1981.
[10] Abernethy, M.A., Chua, W. Field study of control system ‘Redesign’: the impact of institutionalprocess on strategic choice. Contemporary Accounting Research,1996,13(2):569~606
[11] Malmi, T., Brown, D.A. Management control systems as a package–opportunities, challenges andresearch directions. Management Accounting Research,2008,19:287~300
[12] Ouchi, W.G., A conceptual framework for the design of organizational control mechanisms.Management Science,1979,25(9):833~848
[13] Merchant, K.A. The control function of management. Sloan Management Review,1982,23(4):43~55
[14] Tessier, S, Otley, D. A conceptual development of Simons’ Levers of Control framework.Management Accounting Research,2012,23:171~185
[15] Anthony, R. Planning and control systems: a framework for analysis. Boston: Harvard Business Press,1965.
[16] Anthony, R., Govindarajan, V. Management Control Systems, McGraw-Hill,1998.
[17]罗伯特N安东尼，维杰伊戈文达拉扬．管理控制系统．北京：机械工业出版社，2004.
[18] Chenhall, R.H. Management control systems design within its organizational context: findings fromcontingency-based research and directions for the future. Accounting, Organizations and Society,2003,28:127~168
[19] Merchant, K.A., Otley, D.T. A review of the literature on control and accountability. In: Chapman,C.S., Hopwood, A., Shields, M.D., eds. Handbook of Management Accounting Research. Elsevier,Oxford,2007.785~803
[20] Otley, D.T. Performance management: a framework for management control systems research.Management Accounting Research,1999,10:363~382
[21] Ferreira, A., Otley, D.T. The design and use of management control systems: an extended frameworkfor analysis. Management Accounting Research,2009,20:263~282
[22] Giglioni, G.B., Bedeian A. G. A conspectus of management control theory:1900-1972. Academy ofManagement Journal,1974,17(2):292~305
[23] Otley, D.T., Broadbent, J.M., Berry, A.J. Research in management control: an overview of itsdevelopment. British Journal of Management,1995,6:S31~S34
[24]张先治，顾水彬．管理控制研究主题与研究方法的变迁——国外A类期刊40年研究文献的回顾．经济管理，2011，33（12）：173~184
[25] Hansen, S.C., Otley, D.T., Van der Stede, W.A. Practice developments in budgeting: an overview andresearch perspective. Journal of Management Accounting Research,2003,15:95~116
[26] Langfield-Smith, K. A review of quantitative research in management control systems and strategy. In:Chapman, C.S., Hopwood, A., Shields, M.D., eds. Handbook of Management Accounting Research.Elsevier, Oxford,2007.753~784
[27] Simons, R. Control in an age of empowerment. Harvard business review,1995, March-April:80~88
[28] Collier, P. Entrepreneurial control and the construction of a relevant accounting. ManagementAccounting Research,2005,16:321~339
[29] Dekker, H.C. Control of inter-organizational relationships: evidence on appropriation concerns andcoordination requirements. Accounting, Organizations and Society,2004,29:27~49
[30] Ray, C.A. Corporate culture: the last frontier of control? Journal of Management Studies,1986,23(3):287~297
[31] Perrow, C. Complex organizations: a critical essay. New York: McGraw-Hill Inc.,1986.
[32] Chenhall, R.H., Morris, D. Organic decision and communication processes and managementaccounting systems in entrepreneurial and conservative business organizations. OMEGA, TheInternational Journal of Management Science,1995,23:485~497
[33] Ouchi, W.G., Maguire. M.A. Organizational control: two functions. Administrative Science Quarterly,1975,20:559~569
[34] Merchant, K.A. Control in Business Organizations. Boston: Pitman Publishing Inc.,1985.
[35] Lebas. M., Weigenstein. J. Management control: the roles of rules, markets and culture. Journal ofManagement Studies,1986,23(3):259~272
[36]杰罗尔德L齐默尔曼．决策与控制会计（邱寒译）．大连：东北财经大学出版社，2000．
[37]论内部管理控制系统十要素．财会月刊，2005，（10）：2~4
[38]陈亮．员工知识网络、员工关系网络及其与员工绩效间关系的研究：[博士学位论文]．上海：上海交通大学，2009
[39] Meyer. C. How the right measures help teams excel. Harvard Business Review,1994. May-June:95~103
[40] Ryan, R.M., Deci, E. L. Intrinsic and extrinsic motivations: classic definitions and new directions.Contemporary Educational Psychology,2000,25:54~67
[41]陈俊佳．企业战略、管理控制与业绩评价的权变关系：[博士学位论文]．厦门：厦门大学，2003
[42] Khandwalla, P. Design of organizations. New York: Harcourt Brace Jovanovich,1977.
[43] Chenhall, R.H. Theorising contingencies in management control research. In: Chapman, C.S.,Hopwood, A., Shields, M.D., eds. Handbook of Management Accounting Research. Elsevier, Oxford,2007.163~206
[44] Govindarajan, V. A contingency approach to strategy implementation at the business-unitlevel—integrating administrative mechanisms with strategy. Academy of Management Journal,1988,31(4):828~853
[45] Langfield-Smith, K. Management control systems and strategy: a critical review. Accounting,Organizations and Society,1997,22(2):207~232
[46] Miles, R. W., Snow, C. C. Organizational strategy, structure and process. New York: McGraw Hill,1978.
[47] Porter, M. Competitive strategy. New York: The Free Press,1980.
[48] Johnson, G., Scholes, K., Whittington, R. Exploring corporate strategy: text and cases,7th ed.Prentice-Hall Financial Times, Pearson Education Limited,2005.363~382
[49] Burns, T., Stalker, G. The management of innovation. London, UK: Tavistock,1961.
[50] Chandler, A. D. Strategy and structure—chapters in the history of American industrial enterprise.Cambridge, MA: MIT Press,1962.
[51] Bruns, W.J. Jr., Waterhouse, J.H. Budgetary control and organizational structure. Journal ofAccounting Research,1975, Autumn:177~203
[52] Scott, T. W., Tiessen, P. Performance measurement and managerial teams. Accounting, Organizationsand Society,1999,24(3):107~125
[53] Hofstede, G. H. The cultural relativity of the quality of life concept. Academy of ManagementReview,1984,27:389~398
[54] Hirst, M. K. Reliance on accounting performance measures, task uncertainty and dysfunctionalbehaviour. Journal of Accounting Research,1983,21(2):596~605
[55] Chenhall, R. H., Morris, D. The impact of structure, environment and interdependencies on theperceived usefulness of management accounting systems. Accounting Review,1986,61(1):16~35
[56] Simons, R. The entrepreneurial gap: how managers adjust span of accountability and span of controlto implement business strategy. Harvard Business School working paper,2013,13-100
[57] Williamson, O. E. The economic institutions of capitalism. New York: Free Press,1985.
[58] Thorelli, H.B. Networks: between markets and hierarchies. Strategic Management Journal,1986,7(1):37~51
[59] Powell, W.W. Neither market nor hierarchy: network forms of organization. Research inOrganizational Behavior,1990,12:295~336
[60] Baker, W.E. The network organization in theory and practice, In: Nohria N., Eccles, R.G., eds.Networks and Organizations, Boston, MA: Harvard Business School Press,1992.397~429
[61] Sailer, L.D. Structural Equivalence: Meaning and definition, computation and application. SocialNetworks,1978.1(1):73~90
[62] Jarillo, C. On Strategic networks. Strategic management journal,1988,9:31~41
[63]林润辉，李维安．网络组织－更具环境适应能力的新型组织模式．南开管理评论，2000，（3）：4~7
[64]刘俊茹．企业预算管理历史分析及未来展望：[博士学位论文]．厦门：厦门大学，2006
[65]万百五．社会控制论及其进展．控制理论与应用，2012，29（1）：1~10
[66] Malone, T.W., Rockart, J.F. Computers, networks and the corporation. Scientific American,1991,265(3):128~136
[67] Lawrence, P.R., Lorsch, J.W. Organization and environment. Homewood, Ill: Irwin,1967.
[68] Warnerfelt, B. Resource-based view of the firm. Strategic Management Journal,1984,5(2):171~180
[69] Prahalad, C.K. Hamel, C. The core competence of the corporation. Harvard Business Review,1990,(3):79~91
[70] Teece, D.J. Pisano, G., Shuen, A. Dynamic capabilities and strategic management. StrategicManagement Journal,1997,18(7):509~533
[71] Teece, D.J. Explicating dynamic capabilities: the nature and micro foundations of (sustainable)enterprise performance, Strategic Management Journal,2007,28(13):1319~1350
[72] Quinn, J.B. Intelligent enterprise. New York: Free Press.1992.
[73]梁栋．网络组织的兴起－信息化与企业组织网络化关系研究：[博士学位论文]．北京：中国社会科学院研究生院，2002
[74] Cohen, S.G., Bailey. D.E. What makes teams work: group effectiveness research from the shop floorto the executive suite. Journal of management,1997,23(3):239~290
[75] Alchian, A.A., Demsetz, H. Production, information costs, and economic organization, The AmericanEconomic Review,1972,62(5):777~795
[76] Salas, E., Dickinson, T.L., Converse, S.A., Scott T.I. Toward an understanding of team performanceand training. In: Swezey R., Salas E, eds. Teams: their training and performance. Norwood, NJ: Ablex,1992.3~29
[77] Mohrman, S. A., Mohrman Jr., A. M. Organisational change and learning. In Galbraith, J.R., Lawler,E. E., eds. Organizing for the future. San Francisco, CA: Josey-Bass,1993.87~108
[78] Ezzamel, M., Green, C., Lilley, S., Willmott, H. Changing managers and managing change. London:CIMA,1995.
[79] Zenger, T.R. Crafting internal hybrids: complementarities, common change initiatives and theteam-based organization. International Journal of the Economics of Business,2002,9(1):79~95
[80] Rowe, C., Birnberg, J.G., Shields, M.D. Effects of organizational process change on responsibilityaccounting and managers’ revelations of private knowledge. Accounting, Organizations and Society,2008,33:164~198
[81] Dent, J.F. Tension in the design of formal control systems: a field study in a computer company. In:Bruns, W.J., Kaplan, R.S, eds. Accounting and management-field study perspectives. Boston:Harvard Business School Press,1987.119~145
[82] Frow, N., Marginson, D., Ogden, S. Encouraging strategic behaviour while maintaining managementcontrol: multi-functional project teams, budgets, and the negotiation of shared accountabilities incontemporary enterprises. Management Accounting Research,2005,16:269~292
[83]戴天婧，汤谷良，彭家钧．企业动态能力提升，组织结构倒置与新型管理控制系统嵌入－基于海尔集团自主经营体的案例研究．中国工业经济，2012，（2）：128~138
[84]文东华，潘飞，陈世敏.环境不确定性、二元管理控制系统与企业业绩实证研究——基于权变理论的视角．管理世界，2009，（10）：102~114
[85] Sutcliffe, K. M., Sitkin, S. B., Browning, L. D. Tailoring process management to situationalrequirements. In: Cole R., Scott, W., eds. The Quality Movement and Organization Theory. CA: Sage,Thousand Oaks,1999.315~330
[86]罗伯特S卡普兰．高级管理会计（吕长江译）．大连：东北财经大学出版社，2007．
[87] Antle, R., Demski, J.S. The controllability principle in responsibility accounting. The AccountingReview,1988,63:700~718
[88] Hope, J., Fraser R. Beyond budgeting questions and answers. CAM-I, October2001
[89] Neely, A., Sutcliff, M. R., Heyns. H. R. Driving value through strategic planning and budgeting. NewYork, NY: Accenture.2001.
[90] Dunk, A.S., Nouri, H. Antecedents of budgetary slack: A literature review and synthesis. Journal ofAccounting Literature,1998,17:72~96
[91]许云．预算管理研究：历史、本质与预算松弛：[博士学位论文]．厦门：厦门大学，2006
[92]李志斌．组织转型视角的预算管理研究．会计研究，2006，（11）：53~60
[93] Fisher, J. Use of nonfinancial performance measures. In: Young S. M., eds. Readings in managementaccounting. Englewood Cliffs, NJ: Prentice Hall,1995.329~335
[94] Chenhall, R.H., Langfield-Smith, K. Multiple perspectives of performance measures, EuropeanManagement Journal,2007,25(4):266~282
[95] Davidsson, P. Researching Entrepreneurship. Boston, MA: Springer,2004.
[96] L vst l, E. Management control systems in entrepreneurial organisations–a balancing challenge. JIBSDissertation Series,2008, No.045
[97] CIMA, IFAC. Entreprise Governance: Getting the balance right.2004.
[98] March, J.G. Exploration and exploitation in organizational learning. Organization Science1991,2(1):71~87
[99] Tushman, M.L., O’Reilly. C.A. Ambidextrous organizations: managing evolutionary andrevolutionary change. California Management Review1996,(38):8~30
[100] Kober, R., Ng, J., Paul, B.J. The interrelationship between management control mechanisms andstrategy. Management Accounting Research,2007,18(4):425~452
[101] Tomkins, C. Interdependencies, trust and information in relationships, alliances and networks.Accounting, Organizations and Society,2001,26:161~191
[102] Dekker, H.C. Value chain analysis in interfirm relationships: a field study. Management AccountingResearch,2003,14:1~23
[103] Charan R., Colvin, G. Why CEOs Fail, Fortune, June21,1999.
[104] Balanced Scorecard Collaborative—bscol.com, May23,2006.
[105]薛云奎，齐大庆，韦华宁．中国企业战略执行现状及执行力因素分析．管理世界，2005（9）：88~98
[106] Chenhall, R.H. Integrative strategic performance measurement systems, strategic alignment ofmanufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations andSociety,2005,30:395~422
[107] Ittner, C. D., Larcker, D. F., Meyer, M. W. Subjectivity and the weighting of performance measures:Evidence from a balanced scorecard. The Accounting Review,2003,78(July):725~758
[108] Kaplan, R.S., Norton, D.P. Strategy-focused organization: how balanced scorecard companies thrivein the new business environment. Boston, MA: Harvard Business School Press,2000.
[109] Van der Meer-Kooistra, J., Scapens, R.W. The governance of lateral relations: between and withinorganisations. Management accounting research,2008,19:365~384
[110] Williamson, O.E. Comparative economic organization: the analysis of discrete structural alternatives,Administrative Science Quarterly,1991,36(2):269~296
[111]聂辉华．交易费用经济学：过去、现在和未来——兼评威廉姆森《资本主义经济制度》．管理世界，2004，（12）：146~153
[112] Zenger, T.R., Hesterly, W.S. The Disaggregation of Corporations: Selective Intervention,High-powered Incentives, and Molecular Units. Organization Science,1997,8(3):209~222
[113] Galbraith, J. R. Designing complex organisations. Reading, MA: Addison-Wesley,1973.
[114] Ostroff, F., Smith, D. The horizontal organization. McKinsey Quarterly,1992,1:148~167
[115] Ledford, G.E. Employee involvement: lessons and predictions. In: Galbraith, J. R., Lawler, E. E., eds.Organizing for the future. San Francisco, CA: Josey-Bass,1993.43~64
[116] Organ, D.W. Organizational citizenship behavior: The good soldier syndrome. Lexington. MA:Lexington Books,1988.
[117]谢德仁．企业剩余所取权：分享安排与剩余计量．上海：上海三联书店，上海人民出版社，2001.
[118]陈宏辉，罗兴．员工参与管理：基于利益相关者理论视角的研究．内蒙古科技与经济，2005.
[119]高晨，汤谷良．交互预算：应对战略不确定性、契合管理控制的新机制．会计研究，2010（9）：51~59
[120] Libby, T., Lindsay, R. M. Beyond budgeting or budgeting reconsidered? A survey of North-Americanbudgeting practice. Management Accounting Research,2010,21:56~75
[121]佟成生，潘飞，吴俊．企业预算管理的功能：决策，抑或控制？．会计研究，2011，（5）：44~49
[122]蔡剑辉．预算的职能冲突与协调对策研究．会计研究，2009，（12）：56～58
[123] Barrett M.E., Fraster L.B. Conflicting roles in budgeting for operations. Harvard Business Review,1977, July-August:137~146
[124] Ittner, C.D., Larcker, D.F. Assessing empirical research in managerial accounting: a value-basedmanagement perspective. Journal of Accounting and Economics,2001,32:349~410
[125] Hansen, S. C., Torok. R. The closed loop: implementing activity-based planning and budgeting.Bedford, TX: CAM-I,2003.
[126] Hope, J., Fraser, R. Beyond budgeting: how managers can break free from the annual performancetrap. Boston, MA: Harvard Business School Press,2003.
[127] Daum, J.H. Beyond Budgeting: A Model for Performance Management and Controlling in the21stCentury? Controlling&Finance,2002,6.
[128] Simons, R. Accountability and control as catalysts for strategic exploration and exploitation: fieldstudy results. Harvard business school working paper,2010,10-051
[129] Shields M.D., Young S.M. Antecedents and consequences of participative budgeting: evidence on theeffects of asymmetrical information. Journal of Management Accounting Research,1993,5:265~280
[130] Young, M., Fisher, J., Lindquist, T. M. The effects of intergroup competition and intragroupcooperation on slack and output in a manufacturing settings. The Accounting Review,1993,68(3):466~481
[131] Fisher, J.G., Maines, L.A., Peffer S.A., Sprinkle. G.B. Using budgets for performance evaluation:effects of resource allocation and horizontal information asymmetry on budget proposals, budgetslack, and performance. The Accounting Review,2002,77(4):847~865
[132] Merchant, K.A. Organizational controls and discretionary program decision making: A field study.Accounting, Organizations and Society,1985,10(1):67~85
[133] Freeman, R.E., David L.R. Stockholders and stakeholders: a new perspective on corporategovernance. California Management Review,1983,25(3):88~106
[134]王竹泉．会计信息披露的外部性与会计信息质量——基于利益相关者的视角．当代会计评论，2008，1（2）：39~49
[135]陆庆平．以企业价值最大化为导向的企业绩效评价体系—基于利益相关者理论．会计研究，2006，（3）：56~62
[136] Hope, J., Fraser, R. Who needs budgets?. Harvard Business Review,2003,81(2):108~115
[137] Bunce, P. The ‘beyond budgeting’ journey towards adaptive management, Better Budgeting: A reporton the Better Budgeting forum from CIMAand ICAEW,2004:8~10
[138] Dean, J.W., Bowen. D.E. Management theory and total quality: improving research and practicethrough theory development. Academy of Management Review,1994,19(3):381~624
[139] Gibbs, D.M., Merchant, A.K., Van-der-Stede, A.W., Vargus, E.M. Determinants and effects ofsubjectivity in incentives. The Accounting Review,2004,79:409~436
[140] Kaplan, R.S., Norton, D.P. The balanced scorecard: Measures that drive performance. HarvardBusiness Review,1992,70(1):71~79
[141] Towry. K. L. Control in a teamwork environment: the impact of social ties on the effectiveness ofmutual monitoring contracts. The Accounting Review,2003,78(4):1069~1095
[142] Ittner, C.D., Larcker, D.F., Randall, T. Performance implications of strategic performancemeasurement in financial services firms. Accounting, Organizations and Society,2003,28:715~741
[143] Heskett, J.L. Jones, T.O., Loveman, G.W., Sasser, W.E. Jr., Schlesinger, L.A. Putting the service-profitchain to work. Harvard Business Review,1994, March–April:164~174
[144] Reichheld, F.F. The loyalty effect: the hidden force behind growth, profits and lasting value. Boston,MA: Harvard Business School Press,1996
[145] Marr, B., Adams, C. The balanced scorecard and intangible assets: Similar ideas, unaligned concepts.Measuring Business Excellence,2004,8(3):18~27
[146] Baiman, S., Rajan. M.V. The informational advantages of discretionary bonus schemes. TheAccounting Review,1995,70(October):557~579
[147]王斌．跨职能团队的管理控制问题：一个理论思考．会计研究，2011（7）：38~44
[148] Hackman, J. R, Oldham, G.R. Work redesign. Reading, MA: Addison-wesley Publishing Company,1980.
[149] Stock, R. Drivers of team performance: what do we know and what have we still to Learn?.Schmalenbach Business Review,2004,56:274~306
[150] Simons, R. Designing high-performance jobs. Harvard Business Review,2005, July-August:54~62
[151] Simons, R. Levers of organization design. Boston: Harvard Business School Press.2005.39
[152] Merchant, K. A. How and why firms disregard the controllability principle. In: Accounting&Management: Field Study Perspectives, Bruns W.J., Jr., Kaplan. R.S., eds. Boston: Harvard BusinessSchool Press,1987.
[153] Stevenson, H., Jarillo. J. A Paradigm of entrepreneurship: entrepreneurial management. StrategicManagement Journal,1990,11(Special Summer Issue):17~27
[154] Román, F. J. An analysis of changes to a team-based incentive plan and its effects on productivity,product quality, and absenteeism. Accounting, Organizations and Society,2009,34:589~618
[155] Strebel. P. Why do employees resist change? Harvard Business Review,1996, May-June:86~92
[156]程斌武，苏红健．基于多层次契约的激励机制设计．科技进步与对策，2005，（8）：178~180
[157] Pierce, J. L., Rubenfeld S.A., Morgan S. Employee ownership: a conceptual model of process andeffects, The Academy of Management Review,1991,16(1):121~144
[158] Brown, D., Armstrong, M. Paying for contribution. Dover, NH: Kogan Page,1999.
[159] Lawler, E. E. Pay and organisational development. Reading, MA: Addison-Wesley,1981.
[160] Jody R.H., Rogelberg, S.G. A guide to team incentive systems, Team Performance Management,1998,4(1):22~32
[161] Grossman, S.J., Hart, O.D. The costs and benefits of ownership: A theory of vertical and lateralintegration. Journal of Political Economy,1986,94:691~719
[162]张维迎．所有制、治理结构及委托代理关系——兼评崔之元和周其仁的一些观点．经济研究，1996，（9）.
[163] Rajan, R.G., Zingales, L. Power in a theory of the firm. Quarterly Journal of Economics,1998,113(2):387~432
[164]周其仁．市场里的企业：一个人力资本与非人力资本的特别合约．经济研究，1996，（6）：71~80
[165]葛永波．契约理论视角下的企业所有权问题探析．山东经济，2007（2）：43~46
[166] Baker, G. P., Jensen, M. C., Murphy, K. J. Compensation and incentives: Practice vs. theory. Journalof Finance,1988,43:593~615
[167] Merchant, K., Van der Stede, W. Management control systems: performance measurement,evaluation and incentives,2nd ed. Harlow: FT Prentice-Hall,2007.
[168] Miller. C.S., Schuster. M. H. Gainsharing plans: A comparative analysis. Organizational Dynamics,1987, Summer:44~67
[169] Antonioni, D., Park. H. The relationshaip between rater affect and three sources of360-degreefeedback ratings. Journal of Management,2001,27(4):479~495
[170] Tajfel, H., Turner. J. The social identity theory of intergroup behavior. In: The Social Psychology ofIntergroup Relations (2nd ed.), Worchel S., Austin W.G., eds. Chicago: Nelson-Hill Publishers,1986.
[171] Kidwell, R.E., Jr., Bennett, N. Employee propensity to withhold effort: A conceptual model tointersect three avenues of research. Academy of Management Review,1993,18(3):429~456
[172] Kandel, E., Lazear. E.P. Peer Pressure and partnerships, Journal of Political Economy,1992,100(4):801~817
[173] Barron, J. M., Gjerde. K. P. Peer pressure in an agency relationship. Journal of Labor Economics,1997,15(2):234~254
[174] Burgelman, R.A. Corporate entrepreneurship and strategic management: insights from a processstudy. Management Science,1983,29(12):1349~1364
[175] Pinchot, Gifford III. Intrapreneuring: why you don't have to leave the corporation to become anentrepreneur. University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership.1985.
[176] Eisenberger, R.H., Huntington,R., Hutchison,S., Sowa. D. Perceived Organizational Support. Journalof Applied Psychology,1986,71(3):500～507
[177] Eisenhardt, K.M. Building theories from case study research. Academy of Management Review,1989,14(4):532~550
[178]汤谷良，穆林娟，彭家钧．SBU：战略执行与管理控制系统在中国的实践与创新—基于海尔SBU制度的描述性案例研究．会计研究，2010，（5）：47~53
[179] Santos, F.M., Eisenhardt, K.M. Constructing markets and shaping boundaries: entrepreneurial powerin nascent fields. Academy of Management Journal,2009,52(4):643~671
[180]肖海林，彭星闾，王方华．企业持续发展的生成机理模型：基于海尔案例的分析．管理世界，2004（8）：111~118
[181]傅元略．管理控制的发展与创新———从会计控制拓展到与公司治理集成．当代会计评论，2009，2（2）：1~20
[182]欧阳桃花．中国企业的高起点经营———基于海尔的案例分析．管理世界，2003，（2）：116~126
[183]王凤彬，陈公海，李东红．模块化组织模式的构建与运作———基于海尔“市场链”再造案例的研究．管理世界，2008，（4）：122～139
[184]李海舰，郭树民．企业市场化研究：基于案例的视角．中国工业经济，2008，（8）：120~131
[185]彼得德鲁克．管理：任务、责任和实践（孙耀君等译）．北京：中国社会科学出版社，1987.
[186]彭家钧，王竹泉．海尔集团营运资金管理体系的构建与运行．财务与会计，2012，（3）：36~38
[187]彭家钧．互联网时代组织变革与管理控制系统创新-海尔集团节点网状组织与人单合一双赢模式的设计运行．财务与会计，2013，（12）：19~21
[188]苏慧文，何冉．海尔集团SBU再造机制的案例研究．管理案例研究与评论，2008，1（5）：53~61.
[189]张瑞敏．极限革命—流程再造要实现“三个零”访谈海尔张瑞敏．大众日报，2003.9.8
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |