Linking uses of management control systems with strategy-performance relationship
Document Type
Conference Proceeding
Publisher
Australian and New Zealand Academy of Management
Faculty
Faculty of Business
School
School of Business and Law
RAS ID
22378
Abstract
In this study, the moderating effects created by diagnostic use and interactive use of management control systems (MCS) on strategy-performance relationship are examined. The results of the survey-based research support the postulate that these two uses moderate the relationship between business strategy and performance. However, it is found that the moderating effect created by the diagnostic use of MCS is more significant when the cost leadership strategy is used for performance. No evidence is found in favor of Porter’s proposition on mutual exclusiveness of business strategies for better performance. Consequently, the results of this study have important implications for both management practice and the academic literature.
Access Rights
free_to_read
Comments
Kapu Arachchilage, N., & Smith, M. (2012, December). Linking Uses of Management Control Systems with Strategy-Performance Relationship. In Proceedings of the 26th Annual Australian and New Zealand Academy of Management (ANZAM) Conference (p. 1-49). Available here