Ý tưởng về vai trò của hệ thống kế toán quản trị trong chiến lược của một công ty đã thay đổi trong những năm gần đây, và cuốn sách này khám phá những cách này đã xảy ra. Hệ thống kiểm soát quản lý đã thường xuyên được xem như là không liên quan đến chiến lược, hoặc thậm chí gây tổn hại Kiểm soát Chiến lược rút ra những cách khác nhau, trong đó hệ thống kiểm soát quản lý có thể xây dựng và duy trì vai trò chiến lược có giá trị | 156 PETER B. MILLER AND TED O LEARY subsequent research in particular by utilizing the detailed empirical description provided for theory development and communication. Four research methods were used to compile a substantive database. These were interviews with key decision-makers the manual collection and analysis of internal documents first-hand observation of processes and the collection and analysis of the public record concerning the firm and the industry. Given the concern to study the coordination of major capital investments interviews were sought with many of the firm s most senior officers. Interviews were requested with thirty-three executives and managers selected for their roles in making investment decisions and in developing and extending the firm s capital budgeting practices. All of those approached agreed to be interviewed. All interviews were conducted by the authors. Most of these were at Intel s corporate offices in Santa Clara California and at its facilities in Chandler Arizona Albuquerque New Mexico and Hillsboro Oregon and the remaining were at one of the firm s manufacturing facilities in Leixlip Ireland . Those interviewed included the president and CEO the chief financial officer vice-presidents for technology development manufacturing microprocessor product design and marketing the director of technology strategy and managers and engineers in R D facilities and high-volume factories. In addition interviews were conducted with three technical analysts who focus exclusively on examining the semiconductor industry for the primary trade publications. They were asked to describe their understanding of Intel s coordination practices. All interviews were semi-structured and lasted a minimum of one hour. All but three of the interviews were tape-recorded. The researchers gained access to and analysed a range of documents confidential to Intel. These included the firm s capital investment manual engineering and technical manuals and the .
