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Change in Strategy and MCS: A Match Over Time?

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Kober, R; Ng, Juliana; Paul, Byron J

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This paper examines the relationship between strategy and MCS over time to study whether MCS changes when there is a change in strategic typology. This was achieved through the use of a questionnaire, supplemented with documentation review and interviews, in a public sector organization that had experienced a strategic change. The results showed that, as strategy changed, the MCS also changed. There was a significant increase in the use of both formal and informal control mechanisms over the...[Show more]

dc.contributor.authorKober, R
dc.contributor.authorNg, Juliana
dc.contributor.authorPaul, Byron J
dc.date.accessioned2015-12-08T22:16:15Z
dc.identifier.issn0882-6110
dc.identifier.urihttp://hdl.handle.net/1885/30583
dc.description.abstractThis paper examines the relationship between strategy and MCS over time to study whether MCS changes when there is a change in strategic typology. This was achieved through the use of a questionnaire, supplemented with documentation review and interviews, in a public sector organization that had experienced a strategic change. The results showed that, as strategy changed, the MCS also changed. There was a significant increase in the use of both formal and informal control mechanisms over the period examined, which is consistent with Simons (1987). Furthermore, the manner in which some controls were used became more interactive.
dc.publisherElsevier
dc.sourceAdvances in Accounting
dc.titleChange in Strategy and MCS: A Match Over Time?
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume20
dc.date.issued2003
local.identifier.absfor150105 - Management Accounting
local.identifier.ariespublicationu4319152xPUB75
local.type.statusPublished Version
local.contributor.affiliationKober, R, University of Western Australia
local.contributor.affiliationNg, Juliana, College of Business and Economics, ANU
local.contributor.affiliationPaul, Byron J, University of Western Australia
local.description.embargo2037-12-31
local.bibliographicCitation.startpage199
local.bibliographicCitation.lastpage231
local.identifier.doi10.1016/S0882-6110(03)20009-2
dc.date.updated2015-12-08T07:58:49Z
local.identifier.scopusID2-s2.0-35748932160
CollectionsANU Research Publications

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