The Interrelationship Between Management Control Mechanisms and Strategy
Download (358.42 kB)
-
Altmetric Citations
Kober, Ralph; Ng, Juliana; Paul, Byron J
Description
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]
dc.contributor.author | Kober, Ralph | |
---|---|---|
dc.contributor.author | Ng, Juliana | |
dc.contributor.author | Paul, Byron J | |
dc.date.accessioned | 2015-12-08T22:25:12Z | |
dc.identifier.issn | 1044-5005 | |
dc.identifier.uri | http://hdl.handle.net/1885/33343 | |
dc.description.abstract | 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 experienced a strategic change. A retrospective longitudinal study, spanning five years and involving archival data, interviews and a questionnaire, was adopted. The analysis confirms the existence of a two-way relationship between MCS and strategy. We find that the interactive use of MCS mechanisms helps to facilitate a change in strategy, and that MCS mechanisms change to match a change in strategy. | |
dc.publisher | Academic Press | |
dc.source | Management Accounting Research | |
dc.subject | Keywords: Interactive controls; Management control systems; Strategic change; Strategy | |
dc.title | The Interrelationship Between Management Control Mechanisms and Strategy | |
dc.type | Journal article | |
local.description.notes | Imported from ARIES | |
local.identifier.citationvolume | 18 | |
dc.date.issued | 2007 | |
local.identifier.absfor | 150311 - Organisational Behaviour | |
local.identifier.ariespublication | u4319152xPUB101 | |
local.type.status | Published Version | |
local.contributor.affiliation | Kober, Ralph, University of Auckland | |
local.contributor.affiliation | Ng, Juliana, College of Business and Economics, ANU | |
local.contributor.affiliation | Paul, Byron J, University of Western Australia | |
local.description.embargo | 2037-12-31 | |
local.bibliographicCitation.issue | 4 | |
local.bibliographicCitation.startpage | 425 | |
local.bibliographicCitation.lastpage | 452 | |
local.identifier.doi | 10.1016/j.mar.2007.01.002 | |
dc.date.updated | 2015-12-08T09:03:54Z | |
local.identifier.scopusID | 2-s2.0-35748941345 | |
Collections | ANU Research Publications |
Download
File | Description | Size | Format | Image |
---|---|---|---|---|
01_Kober_The_Interrelationship_Between_2007.pdf | 358.42 kB | Adobe PDF |
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.
Updated: 17 November 2022/ Responsible Officer: University Librarian/ Page Contact: Library Systems & Web Coordinator