The initial model proposes that there are six key factors or “strategic building blocks” of successful organizations, and the six key variables must be designed as a holistic system, which has been termed “The Pyramid of Organizational Development”. The model together with the growing body of research designed to assess its validity has significant implications for accounting, information, and control.
Flamholtz, E. (2005), "Strategic Organizational Development and Financial Performance: Implications for Accounting, Information, and Control", Epstein, M. and Lee, J. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 14), Emerald Group Publishing Limited, Bingley, pp. 139-165. https://doi.org/10.1016/S1474-7871(05)14006-4Download as .RIS
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