TY  - CHAP
AB  - This paper examines the implications for accounting, information, and control of a growing body of research to develop and empirically test of a holistic model of organizational success and failure in entrepreneurial organizations at different stages of growth. It builds upon previous work by Falmholtz and colleagues on developing a model of organizational success and failure. It also builds upon a perspective previously developed by Flamholtz, which presents a broader view of the role of accounting control systems in an organizational context.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.
VL  - 14
SN  - 978-0-76231-243-6, 978-1-84950-367-9/1474-7871
DO  - 10.1016/S1474-7871(05)14006-4
UR  - https://doi.org/10.1016/S1474-7871(05)14006-4
AU  - Flamholtz Eric G.
ED  - Marc J. Epstein
ED  - John Y. Lee
PY  - 2005
Y1  - 2005/01/01
TI  - Strategic Organizational Development and Financial Performance: Implications for Accounting, Information, and Control
T2  - Advances in Management Accounting
T3  - Advances in Management Accounting
PB  - Emerald Group Publishing Limited
SP  - 139
EP  - 165
Y2  - 2024/05/14
ER  -