Journal ArticleDOI
The role of management control systems in creating competitive advantage: New perspectives
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TLDR
In this article, the power of management control systems in the strategy formulation process is examined in two competing firms to illustrate how top managers use formal systems to guide the emergence of new strategies and ensure continuing competitive advantage.Abstract:
For the last two decades, management control systems have been conceputalized in terms of implementing a firm’s strategy. This view fails to recognize, however, the power of management control systems in the strategy formulation process. Based on a 2 year field study, a new model is presented to show how interactive management control systems focus organizational attention on strategic uncertainties. This process is examined in two competing firms to illustrate how top managers use formal systems to guide the emergence of new strategies and ensure continuing competitive advantage.read more
Citations
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Performance measurement system design: A literature review and research agenda
TL;DR: Following a comprehensive review of the literature, proposes a research agenda that focuses on the process of performance measurement system design, rather than the detail of specific measures.
Journal ArticleDOI
Management control systems and strategy: A critical review☆
TL;DR: It is concluded that knowledge of the relationship between MCS and strategy is limited, providing considerable scope for further research.
Journal ArticleDOI
Management control systems and strategy: A resource-based perspective
TL;DR: The results suggest that an interactive use ofPMS fosters the four capabilities by focusing organizational attention on strategic priorities and stimulating dialogue, and some evidence suggests the influence of dynamic tension resulting from the balanced use of PMS in a diagnostic and interactive fashion on capabilities and performance.
Journal ArticleDOI
The effects of the interactive use of management control systems on product innovation
Josep Bisbe,David Otley +1 more
TL;DR: In this paper, the authors examine the relationship among variables embedded in Simons' framework of lever-of-control, explicitly distinguishing the different types of effects involved and testing their significance.
Journal ArticleDOI
How new top managers use control systems as levers of strategic renewal
TL;DR: Analysis of the data suggests that control systems are important levers used to manage both evolutionary and revolutionary change.
References
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Journal ArticleDOI
Organizational Strategy, Structure, and Process.
TL;DR: The proposed theoretical framework deals with alternative ways in which organizations define their product-market domains (strategy) and construct mechanisms (structures and processes) to pursue these strategies.
Journal ArticleDOI
A Garbage Can Model of Organizational Choice.
TL;DR: In this paper, an explicit computer simulation model of a garbage can decision process is presented, with the general implications of such a model described in terms of five major measures on the process.
Book
Organizational Strategy, Structure, and Process
TL;DR: In this paper, a theoretical framework for organizational adaptation is proposed, which deals with alternative ways in which organizations define their product-market domains (strategies) and construct mechanisms (structures and processes) to pursue these strategies.