| Title: | The impact of management control systems - strategy interaction on performance management : a case study |
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| Authors: | ID Peljhan, Darja (Author)
ID Tekavčič, Metka (Author) |
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| Files: |  Organizacija_2008_Peljhan,_Tekavcic_The_Impact_of_Management_Control_Systems_-_Strategy_Interaction_on_Performance_Management_A_Case_Stu.pdf (610,10 KB)
MD5: E3BF0E2513A06CD0C52C46E45823C316
PID: 20.500.12556/dkum/d4735b3b-17cb-4dc4-bcad-f9658ce6ba55
 http://www.degruyter.com/view/j/orga.2008.41.issue-5/v10051-008-0019-1/v10051-008-0019-1.xml
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | FOV - Faculty of Organizational Sciences in Kranj
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| Abstract: | We study the interaction between management control systems and strategy its impact on organisational performance considering the way in which multiple aspects of control systems and dimensions of context combine in a variety of ways to enhance performance. Our purpose is to investigate the relationship among management control systems, strategy and organisational performance in a particular company. The contribution of this study is that it upgrades the existing theory in that it does not only establish a relationship between strategy and management control systems, but also considers how this relationships impacts on organisational performance. The study shows that the combination of performance-driven behaviour and regular use of management control systems leads to improved results. The second contribution of the study is that it incorporates a wider range of controls, including informal controls as being equally important as formal controls, to provide a more comprehensive analysis, as opposed to the majority of prior studies focusing on a more limited range of controls. In this way, this paper contributes to the literature in terms of examination of the broader components of management control systems than was previously done. |
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| Keywords: | management, company performance, control, systems, strategy |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Year of publishing: | 2008 |
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| Number of pages: | str. 174-184 |
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| Numbering: | Letn. 41, št. 5 |
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| PID: | 20.500.12556/DKUM-69421  |
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| ISSN: | 1318-5454 |
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| UDC: | 005.5 |
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| ISSN on article: | 1318-5454 |
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| COBISS.SI-ID: | 18007526 |
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| DOI: | 10.2478/v10051-008-0019-1 |
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| NUK URN: | URN:SI:UM:DK:Y43DTMYM |
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| Publication date in DKUM: | 22.01.2018 |
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| Views: | 1124 |
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| Downloads: | 231 |
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| Metadata: |    |
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| Categories: | Misc.
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