- Title
- Managers and management control systems in the strategy process
- Creator
- Reimer, Marko; Van Doorn, Sebastiaan; Heyden, Mariano L. M.
- Relation
- Journal of Management Control Vol. 27, Issue 2-3, p. 121-127
- Publisher Link
- http://dx.doi.org/10.1007/s00187-016-0231-8
- Publisher
- Springer
- Resource Type
- journal article
- Date
- 2016
- Description
- Organizations have become more structurally differentiated, adopting the rationale that semi-autonomous units and their local managers may better serve the diverging demands of an increasing set of stakeholders (Berry 1994; Otley et al. 1995). Management control systems (MCS) are often assumed to influence the behaviour of employees in such ways that the organization can achieve its goals (Merchant and Van der Stede 2006). While historically rooted in management accounting (Otley et al. 1995), MCS literature has matured substantially in recent years with increased attention on informal control systems and non-financial outcomes (Auzair and Langfield-Smith 2005; Berry et al. 2009; Arjaliès and Mundy 2013; Strauß and Zecher 2013). This has broadened the field and current studies incorporate extended insights from a variety of disciplines such as strategic management (Simons 1994; Langfield-Smith 1997), highlighting the crucial, yet underemphasized, role of MCS in the strategy process.
- Subject
- managers; management; management control systems
- Identifier
- http://hdl.handle.net/1959.13/1323963
- Identifier
- uon:24926
- Identifier
- ISSN:2191-4761
- Language
- eng
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