بررسي ارتباط همزمان بين استراتژي رقابتي سازمان ، طرح سازماني و سيستم حسابداري مديريت با عملكرد سازمان: رويكرد تناسب اقتضايي در صنايع شيميايي و دارويي و وسايل نقليه موتوري و خودرو

Integrating Business Strategy, Organizational Configurations and Management Accounting Systems with Business Unit Effectiveness: A Fitness Landscape Approach (Iranian Company of Pharmacology Industry, & Auto Industry)

This study adopts a fitness landscape approach to test contingency hypotheses about the relationship between business strategy, organizational configurations, management accounting systems, and business unit effectiveness. Central to this approach is the notion of contingent fit between strategic priorities and its contextual variables. Building on Kauffman, this study predicts that the degree of contingent fit, defined as the weighted sum of independent fitness contributions of each contextual variables, will have a positive association with business unit effectiveness. Based on a mail survey and personal interviews of At business unit managers companies on Pharmacology industry, & Auto industry in Tehran bourse. Iran . this study indicates that the degree of contingent fit has a positive association with business unit effectiveness. Further analysis reveals that strategic priorities affect the types of controls and management accounting systems used by the business units.