Date of Award


Document Type



Edith Cowan University

Degree Name

Doctor of Philosophy


School of Accounting, Finance and Economics


Faculty of Business and Law

First Supervisor

Professor Malcolm Smith

Second Supervisor

Dr Charles Huang


This research investigates how the uses of Management Control Systems (MCS), namely, diagnostic use and interactive use, as moderating variables, influence the relationship between business (competitive) strategies (which are determined by strategic capabilities) and organizational performance. Simons’ levers of control model, Porter’s theory of generic competitive strategy and the Resource Based View (RBV) of strategy have been considered as the underpinning theories and models of the study in developing the theoretical framework and hypotheses. The theoretical framework consists of two strategic capabilities (low cost competency and uniqueness competency), two generic business strategies (cost leadership and differentiation), two uses of MCS (diagnostic and interactive) and organizational performance as the study variables leading to twelve hypotheses based upon the extant literature. In this quantitative research, five hypotheses are developed as exploratory while the other seven hypotheses are confirmatory.


Paper Location