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dc.contributor.authorVan der Stede, Wim A.
dc.contributor.authorBruggeman, Werner
dc.date.accessioned2017-12-01T11:58:48Z
dc.date.available2017-12-01T11:58:48Z
dc.date.issued1993
dc.identifier.urihttp://hdl.handle.net/20.500.12127/152
dc.description.abstractRecent publications suggest that existing management accounting and control systems prevent business unit managers from realizing their desired competitive advantage. Although the concept of competitive advantage has already been thoroughly discussed in strategy literature, it has not yet been integrated into the management accounting and management control frameworks. Only a limited number of researchers have concentrated on contingency research in this area. Contingency theory simply states that organizational structure, process, and management control systems are contingent upon various internal and external factors, such as industry, technology, size, culture, and strategy. An attempt is made to identify and investigate the management control and strategy relationship. The results of exploratory field research in 18 companies (32 business units) are reported. Based on the results, some hypotheses are formulated on the observed characteristics of the management control process in case of low-cost strategy, differentiation strategy in a standard product environment, and differentiation strategy for customized products.
dc.language.isoen
dc.titleFitting management control systems to the competitive advantage: A research note
dc.identifier.journalBritish Journal of Management
dc.source.volume4
dc.source.issue3
dc.source.beginpage205
dc.source.endpage218
vlerick.supervisor
vlerick.typearticleArticle in academic journal
vlerick.vlerickdepartmentA&F
dc.identifier.vperid19223
dc.identifier.vperid44548
dc.identifier.vpubid93


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