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Title:The impact of management control systems - strategy interaction on performance management : a case study
Authors:ID Peljhan, Darja (Author)
ID Tekavčič, Metka (Author)
Files:.pdf 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
 
URL http://www.degruyter.com/view/j/orga.2008.41.issue-5/v10051-008-0019-1/v10051-008-0019-1.xml
 
Language:English
Work type:Scientific work
Typology:1.01 - Original Scientific Article
Organization:FOV - Faculty of Organizational Sciences in Kranj
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.
Keywords:management, company performance, control, systems, strategy
Publication status:Published
Publication version:Version of Record
Year of publishing:2008
Number of pages:str. 174-184
Numbering:Letn. 41, št. 5
PID:20.500.12556/DKUM-69421 New window
ISSN:1318-5454
UDC:005.5
ISSN on article:1318-5454
COBISS.SI-ID:18007526 New window
DOI:10.2478/v10051-008-0019-1 New window
NUK URN:URN:SI:UM:DK:Y43DTMYM
Publication date in DKUM:22.01.2018
Views:1124
Downloads:216
Metadata:XML DC-XML DC-RDF
Categories:Misc.
:
PELJHAN, Darja and TEKAVČIČ, Metka, 2008, The impact of management control systems - strategy interaction on performance management : a case study. Organizacija : revija za management, informatiko in kadre [online]. 2008. Vol. 41, no. 5, p. 174–184. [Accessed 26 March 2025]. DOI 10.2478/v10051-008-0019-1. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=69421
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Record is a part of a journal

Title:Organizacija : revija za management, informatiko in kadre
Shortened title:Organizacija
Publisher:Moderna organizacija
ISSN:1318-5454
COBISS.SI-ID:610909 New window

Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:22.01.2018

Secondary language

Language:Slovenian
Title:Vpliv vzajemnega delovanja managerskih sistemov nadzora in strategije na obvladovanje uspešnosti poslovanja : študija primera
Abstract:V prispevku proučujemo medsebojno delovanje managerskih sistemov nadzora in strategije ter njegov vpliv na uspešnost poslovanja. Naš namen je raziskati odnos med managerskimi sistemi nadzora, strategijo in uspešnostjo poslovanja v izbranem slovenskem podjetju. Prispevek pričujoče raziskave je v tem, da nadgrajuje obstoječo teorijo, ker se ne osredotoča le na proučevanje odnosa med staretgijo in managerskimi sistemi nadzora pač pa upošteva tudi vpliv tega odnosa na uspešnost poslovanja podjetja. Ugotovili smo, da kombinacija ciljno usmerjenega vedenja ter redne uporabe managerskih sistemov nadzora vodi do boljših poslovnih rezultatov. Drugi prispevek raziskave je v tem, da vključuje širok nabor kontrolnih mehanizmov, saj upošteva tudi neformalne oblike nadzora kot enakovredne formalnim. S tem omogoča celovitejšo analizo kot prejšnje raziskave s tega področja, ki so se osredotočile na bolj omejen nabor kontrolnih mehanizmov (predvsem formalnih). Na ta način članek nadgrajuje obstoječo literaturo s področja proučevanja managerskih sistemov nadzora.
Keywords:management, poslovanje podjetja, kontrola, sistemi, strategija


Collection

This document is a part of these collections:
  1. Organizacija

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