Does strategy follow structure?

13 April 2022

Reason to celebrate: The article "The influence of organizational structure on value-based management sophistication" by Steven Nowotny, Bernhard Hirsch and Christian Nitzl has been accepted for publication in the very renowned journal Management Accounting Research. The article examines how value-based management (keyword: shareholder value) is influenced by the structure of an organization. As a result, the authors show that when implementing and using new information systems to manage organizations in general, attention must be paid not only to how the information is prepared, but also to the organizational structures in which such a system is embedded.

Thanks to the kind support of the Universität der Bundeswehr München, the article can be freely downloaded as an open access publication here.