Click here to download

Strategy and Management Control System’s design
Journal Title: MANAGEMENT CONTROL 
Author/s: Graziano Coller, Paolo Collini, M. Laura Frigotto 
Year:  2012 Issue: Language: Italian 
Pages:  27 Pg. 15-41 FullText PDF:  712 KB
DOI:  10.3280/MACO2012-002002
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 


The relationship between management control system (MCS) and strategy has been widely discussed in literature but traditional studies on the fit between MCS and strategy assume that MCS must be designed to conform with a previously welldefined strategy. In this paper we adopt the idea that strategy is a continuous process, intertwined with daily business practice, and that strategy and MCS are mutually dependent; both these elements should be considered when designing a MCS. Through the analysis of a case study, we investigate how MCS affects firm’s ability in strategy exploration and firm’s strategy evolution. We claim that MCS design must be periodically revised in order to seek a balance between its ability to support exploration of new strategic directions and its capacity to allow the exploitation of previously defined strategies.
Keywords: Strategy, design, management control system, case study

Graziano Coller, Paolo Collini, M. Laura Frigotto, Strategy and Management Control System’s design in "MANAGEMENT CONTROL" 2/2012, pp. 15-41, DOI:10.3280/MACO2012-002002

   

FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content