Past research has overlooked the specific informational needs and uses of management accounting information by boards of directors, which constitute a distinctive unit of analysis, focusing mainly on organizational actors within the boundaries of the firm. The aim of this study is to examine the use of management accounting information to oversee strategy implementation in the context of governance. Specifically, we intend to establish theoretical properties and propose a measurement model that captures the use of budget, financial and non-financial performance indicators by boards of directors to oversee the strategic plan. To develop the measurement instrument, conceptual specifications of constructs have been established based on a matrix approach that combines (i) the information conveyed by the three management accounting practices, along with (ii) two theoretical properties reflecting board activities, namely monitoring implementation of the strategic plan, and questioning of the strategic plan. The validity and reliability of the instrument have been evaluated and discussed using a rigorous multi-method integrated approach that includes a literature review, exploratory interviews, consultation of experts in management accounting and governance, and survey data collected from three samples of boards of directors.

过去的研究忽视了董事会对管理会计信息的特定信息需求和使用，这些信息构成了一个独特的分析单元，主要侧重于公司范围内的组织角色。这项研究的目的是研究管理会计信息在治理环境下监督战略实施的情况。具体来说，我们打算建立理论属性，并提出一种衡量模型，以捕获董事会对预算，财务和非财务绩效指标的使用，以监督战略计划。为了开发衡量工具，我们在矩阵方法的基础上建立了结构的概念性规范，该方法结合了（i）三种管理会计实务所传达的信息，（ii）反映董事会活动的两个理论属性，即监控战略计划的执行情况和对战略计划的质疑。已使用严格的多方法集成方法对工具的有效性和可靠性进行了评估和讨论，该方法包括文献回顾，探索性访谈，管理会计和治理专家咨询以及从三个董事会样本中收集的调查数据。