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]
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.