• A dynamic theory of the use of management control systems in achieving alignment of strategic investment decisions with strategy

      Slagmulder, Regine (1995)
      This research explores how management control systems are designed and used in an organization to help align strategic investment decisions with the firm's strategy. It contributes to the stream of accounting research whose purpose is to shed light on the relationship between management control and strategy. The focus of this research is on the strategic investments in manufacturing plant and equipment because the capital investment in this area constitutes an important business activity over which effective control must be exercised to ensure the best possible quality of the firm's investment programmes.