Journal title MANAGEMENT CONTROL
Author/s Andrea Dello Sbarba, Riccardo Giannetti, Alessandro Marelli
Publishing Year 2015 Issue 2015/2 Language English
Pages 36 P. 65-100 File size 183 KB
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This paper responds to the call for more diffusion-theoretic work on sophistication and disposal of Value-Based Management (VBM) (Ansari et al., 2010). In particular, we examine how rational and social factors affect the VBM multidimensional construct sophistication and disposal (Burkert and Lueg, 2013). Our research is based on a longitudinal case study (Yin, 2003) of a private held Italian company. The results provide interesting findings on how shareholder characteristics and top management team (TMT) background influence VBM sophistication, as well as how little can be worthwhile to consider rational and social factors separately, since these factors have a "combined effect" in determining sophistication and disposal. While strategy and organizational structure are the main determinants of the potential of VBM sophistication (potential information needs), ownership structure and TMT background represent the precondition for VBM implementation. Technology and perceived environmental uncertainty affect negatively VBM sophistication.
Keywords: Value-Based Management sophistication, social and rational factors, shareholder, Top Management Team, management accounting practice diffusion.
Andrea Dello Sbarba, Riccardo Giannetti, Alessandro Marelli, A field study of Value-Based Management sophistication: The role of shareholders in "MANAGEMENT CONTROL" 2/2015, pp 65-100, DOI: 10.3280/MACO2015-002004