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The Interrelationship Between Management Control Mechanisms and Strategy

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


This paper examines the interrelationship between management control system (MCS) mechanisms and strategy. The traditional view is that the MCS is shaped by organisational strategy. More contemporary viewpoints, however, suggest that there may be a two-way relationship between the two variables. That is, MCS shapes, and is shaped by, strategy. We develop two research questions that describe the interrelationship between MCS and strategy, and test them using a public sector entity that...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
Source: Management Accounting Research
DOI: 10.1016/j.mar.2007.01.002


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