Using management control systems to achieve alignment between strategic investment decisions and strategy
Slagmulder, Regine
Slagmulder, Regine
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Publication Type
Journal article with impact factor
Editor
Supervisor
Publication Year
1997-03
Journal
Management Accounting Research
Book
Publication Volume
8
Publication Issue
1
Publication Begin page
103
Publication End page
139
Publication Number of pages
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Abstract
The purpose of this field study is to gain better insights into the control strategies of firms with regard to strategic investments in manufacturing plant and equipment. More specifically, this research sets out to examine how management control systems (MCSs) are designed and used in an organization to help align strategic investment decisions (SIDs) with the firm’s strategy. A field research design is used combining exploratory and explanatory case studies. Data about SID processes and associated MCSs is gathered from field interviews and company documents at ten research sites. Data analysis is based upon a coding scheme designed to help generate theory from field research. The grounded theory that emerges is one of dynamic adaptation of MCSs triggered by changes in environmental conditions in order to help achieve strategic alignment of SIDs.
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Keywords
3503 Business Systems In Context, 35 Commerce, Management, Tourism and Services, 3507 Strategy, Management and Organisational Behaviour, 9 Industry, Innovation and Infrastructure