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Despite the wide-spread use of Value Based Management (VBM) in European companies, findings about reasons for differences in its sophistication or performance implications remain controversial. Recent literature based on Diffusion Theory describes, that adaptations of administrative innovations in business practice may be caused by a misfit between the specific characteristics of an organization and an innovation. Because organizational structure is assumed to have an impact on the implementation of administrative innovations, this study examines the influence of organizational structure on the extent of VBM implementation (VBM sophistication). Furthermore, the study investigates, if VBM sophistication affects firm performance and if this effect is influenced by the satisfaction with the management accounting system. The data analysis, which is based on survey data from 1.122 private firms in Austria, Germany and Switzerland, is conducted based on the Partial Least Squares (PLS-) method. The results offer companies an orientation about the compatibility of their organizational structure for the successful application of value-based management.
keywordsControlling Diffusion Theory Management Organisationsstruktur Organizational fit PLS-SEM Shareholder Value Unternehmenssteuerung Value-based Management VBM sophistication Wertorientierte Unternehmenssteuerung
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