Strategic Organizational Development and Financial Performance: Implications for Accounting, Information, and Control

Abstract

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.

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