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  • The role of management control systems in strategy implementation : the case of a Slovenian company
    Peljhan, Darja
    The aim of this paper is to examine the relationship between the use of management control systems ('MCS') and the strategy implementation. Management control is studied from Simons' four levers of ... control framework point of view (i.e. diagnostic control systems, interactive control systems, beliefs systems, and boundary systems). The theoretical framework is tested by applying an in-depth explanatory case study method to address the following research question: How do the four levers of control act in combination to produce a dynamic tension which contributes to successful strategy implementation? The study's results suggest that MCS influence the implementation and monitoring of strategies, providing feedback for learning and information to be further used interactively to formulate strategy. This paper upgrades the existing theory in that it not only establishes a relationship between strategy and MCS, but also considers how this relationship impacts on the organisational performance. Moreover, the paper's contribution is that it incorporates a wider range of controls, including informal mechanisms, to provide a more comprehensive analysis as opposed to the majority of previous studies that focus on a more limited range of controls.
    Vir: Economic and business review. - ISSN 1580-0466 (Vol. 9, no. 3, oct. 2007, str. 257-280)
    Vrsta gradiva - članek, sestavni del ; neleposlovje za odrasle
    Leto - 2007
    Jezik - angleški
    COBISS.SI-ID - 17518822

vir: Economic and business review. - ISSN 1580-0466 (Vol. 9, no. 3, oct. 2007, str. 257-280)

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