Strategy Implementation through Hierarchical Couplings in a Management Control Package: An Explorative Case Study

Article English OPEN
van der Kolk, Berend; Schokker, Tom;
(2016)

We examine how couplings of management control (MC) elements help to implement an organization’s strategy. Despite prior research stating that couplings between MC elements form fruitful soil for further research, empirical studies in this area are still scarce. We draw... View more
  • References (30)
    30 references, page 1 of 3

    Abernethy, M. A., & Chua, W. F. (1996). A field study of control system “redesign”: The impact of institutional processes on strategic choice. Contemporary Accounting Research, 13, 569-606.

    Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2-26.

    Beekun, R. I., & Glick, W. H. (2001). Organization structure from a loose coupling perspective: A multidimensional approach. Decision Sciences, 32, 227-250.

    Brown, D. A. (2005) Management control systems as a coupled package: An analytical framework and empirically grounded implications. PhD thesis, Sydney: University of Technology.

    Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127-168.

    Friis, I., Hansen, A., & Vamosi, T. (2015). On the effectiveness of incentive pay: Exploring complementarities and substitution between management control system elements in a manufacturing firm. European Accounting Review, 24, 241-276.

    Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society, 38, 407-419.

    Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M. (2012). Why do employees take more initiatives to improve their performance after co-developing performance measures? A field study. Management Accounting Research, 23, 120-141.

    Hernandez, M. (2012). Toward an understanding of the psychology of stewardship. Academy of Management Review, 37, 172-193.

    Kaplan, R. S., & Norton, D. P. (2007). Using the balanced scorecard as a strategic management system. Harvard Business Review, 85, 150-161.

  • Metrics
Share - Bookmark