The Role of Conflicts in Top Management Teams

2017 ◽  
Author(s):  
Goparaju Sudhakar
Keyword(s):  
Top Management Teams ◽  
Management Teams ◽  
Top Management

How Top Management Teams Use Management Accounting Systems to Implement Strategy

2006 ◽  
Vol 18 (1) ◽  
pp. 21-53 ◽  
Author(s):  
David Naranjo-Gil ◽  
Frank Hartmann
Keyword(s):  
Management Accounting ◽  
Firm Strategy ◽  
Top Management Teams ◽  
Strategy Implementation ◽  
Management Teams ◽  
Survey Study ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems

In this paper we investigate how top management teams (TMTs) use management accounting systems (MAS) for strategy implementation. Consistent with upper echelon theory we argue that professional and administrative TMTs differ in their use of MAS, which in turn affects the implementation of strategic policies. We extract three dimensions of MAS use from extant research on the MAS-strategy relationships. We further distinguish between sets of strategic objectives aimed at cost reduction and flexibility enhancement as part of an overall firm strategy. Hypotheses are developed and tested in a survey study among 884 TMT members in all 218 general hospitals in Spain, forming 92 complete TMTs. Overall, we find systematic differences between professional and administrative TMTs in their use of MAS and its effects on strategy implementation. In a secondary analysis, we explore whether the observed differences in the use of MAS are consistent with the coercive-enabling framework recently introduced into the management accounting literature. We find considerable support for the validity of this framework in our sample. Overall, the paper contributes to the growing literature on the role of MAS in supporting strategy implementation. We extend this literature by explicitly recognizing the role of TMT composition in both strategy implementation and the use of MAS and by providing evidence of the validity of the coerciveenabling framework of MAS in a cross-sectional analysis.

Science-based Firms Going Public: The Role of Patent Indicators and Top Management Teams

2016 ◽  
Vol 23 (3) ◽  
pp. 243-259
Author(s):  
Cristina Quintana-García ◽  
Carlos A. Benavides-Velasco ◽  
Vanesa F. Guzmán-Parra
Keyword(s):  
Top Management Teams ◽  
Management Teams ◽  
Top Management ◽  
Going Public ◽  
Patent Indicators

scholarly journals The Effects of Green Transformational Leadership on Adoption of Environmentally Proactive Strategies: The Mediating Role of Green Engagement

2021 ◽  
Vol 13 (6) ◽  
pp. 3366
Author(s):  
Stanley Y. B. Huang ◽  
Chih-Wen Ting ◽  
Ming-Way Li
Keyword(s):  
Transformational Leadership ◽  
Top Management Teams ◽  
Management Teams ◽  
Top Management ◽  
Potential Growth ◽  
Mediating Role ◽  
Upper Echelons Theory ◽  
Curve Model ◽  
Novel Concept

To explore key antecedents of environmentally proactive strategies, this work uses upper echelons theory to examine a novel concept-green engagement with its antecedents (green transformational leadership) and consequence (environmentally proactive strategies). This work employed a potential growth curve model with 501 CEOs and top management teams of technology manufacturing businesses in Greater China at three times over eight months to analyze the theoretical model. The results of this work showed that the green transformational leadership of CEOs significantly predicts positive changes of green engagement of top management teams, which consequently predicts environmentally proactive strategies. These findings provide theoretical insights for the field of environmental development that can advance the literature on environmentally proactive strategies.

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