The Linkages between Management Control Systems and Strategy: An Organic Approach

DOI: 10.5176/2251-1997_AF41

Authors: Chris Durden

Abstract:

There seems to be recognition in the literature that traditional management control systems (MCS) have limitations. However, there is limited knowledge about the practices organisations with a strategic focus adopt in relation to the development and operation of MCS. This paper reports the findings of a study designed to observe and codify MCS practices and their interface with strategy within the natural setting of an organisation. The research is based on a case study of a consumer foods manufacturing company. The findings provide evidence of an organic approach in the development and support of a strategic focus to MCS. This suggests an innovative style of performance management in a contemporary organisation.

Keywords: management conntrol; organic control; peformance management

Cited by 1   LinkOut:  James Cook University, AU