Interdependencies in organization design: A test in universities

Tze Ki Jennie Chung, Graeme L. Harrison, Robert C. Reeve

Research output: Contribution to journalArticlepeer-review

17 Citations (Scopus)


This study replicates and extends the Abernethy and Lillis (2001) interdependencies model of organization design to Australian universities. The model proposes interdependent relations among strategy, structure, and performance measurement systems affecting effectiveness and efficiency. We find support for the model. Further, we modify the model to take account of differences between the hospital and university contexts, producing a better fit and suggesting some tailoring may be important in different contexts. Our results have implications for management control systems design in universities, and more generally.

Original languageEnglish
Pages (from-to)55-73
Number of pages19
JournalJournal of Management Accounting Research
Issue number1
Publication statusPublished - 2009


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