Change in Strategy and McS: A Match Over Time?

Kober, Ralph; Ng, Juliana; Paul, B

doi:10.1016/s0882-6110(03)20009-2

Cited by 19 publications

(16 citation statements)

References 23 publications

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“…Hence, MCS changed to match the strategy being pursued. These findings provide support for Research Question 2 (i.e., MCS mechanisms change to match a change in strategy) and are consistent with the traditional view of the role of MCS (e.g., Fiegener, 1994;Govindarajan and Shank, 1992;Kober et al, 2003;Miller and Friesen, 1982).…”

Section: Discussionsupporting

confidence: 84%

“…Consequently, the questionnaire included variables concerning: strategic typology, extent of perceived environmental uncertainty, management information system characteristics and requirements, MCS, and performance. A detailed discussion of all variables used in the questionnaire and associated measurement issues can be found in Kober et al (2003). 7 The Miles and Snow (1978) strategic typology was used in the present study for several reasons.…”

Section: Methodsmentioning

confidence: 99%

“…Detailed control reports 2. High tailoring of management control systems Based on Table 5 in Kober et al (2003). nine control groupings representing different categories of MCS mechanisms. The nine groupings and the MCS mechanisms that form each grouping are described in Table 1.…”

Section: Methodsmentioning

confidence: 99%

“…The traditional contingency approach contends that the appropriate MCS for an organisation is dependent on various contextual variables, including strategy. This contingency view suggests a passive relationship between MCS and strategy, such that the MCS is an outcome of organisational strategy (Den Hertog, 1978), and there needs to be a match between strategy and MCS in order to enhance organisational performance (e.g., Fiegener, 1994;Govindarajan and Shank, 1992;Kober et al, 2003;Miller and Friesen, 1982). Our second research question draws on this contingency literature to suggest that an organisation that undergoes strategic change needs to change its MCS to ensure a match with the new strategy.…”

Section: Research Questionsmentioning

confidence: 99%

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The interrelationship between management control mechanisms and strategy

Kober

Paul

2007

Management Accounting Research

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218

157

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This paper examines the interrelationship between management control system (MCS) mechanisms and strategy. The traditional view is that the MCS is shaped by organisational strategy. More contemporary viewpoints, however, suggest that there may be a two-way relationship between the two variables. That is, MCS shapes, and is shaped by, strategy.We develop two research questions that describe the interrelationship between MCS and strategy, and test them using a public sector entity that experienced a strategic change. A retrospective longitudinal study, spanning five years and involving archival data, interviews and a questionnaire, was adopted. The analysis confirms the existence of a two-way relationship between MCS and strategy. We find that the interactive use of MCS mechanisms helps to facilitate a change in strategy, and that MCS mechanisms change to match a change in strategy.

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Section: Discussionsupporting

confidence: 84%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Research Questionsmentioning

confidence: 99%

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The interrelationship between management control mechanisms and strategy

Kober

Paul

2007

Management Accounting Research

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218

157

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“…Few factors are taken into consideration when making decisions and no real effort is made to ensure the integration of different decisions (Lester, Parnell, & Carraher, 2003). Kober, Ng, and Paul (2003) developed the most complex model, including nine types of controls. Alternatively, Macintosh (1994) categorised controls into five types while Whitley (1999) suggested a four-category model.…”

Section: Literature Review and Research Hypotheses Olc Stagesmentioning

confidence: 99%

Management control systems from an organisational life cycle perspective: The role of input, behaviour and output controls

Baird

Schoch

2013

Journal of Management & Organization

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2013). Management control systems from an organisational life cycle perspective: The role of input, behaviour and output controls . AbstractThis study examines the association between the use of three types of controls (input, behaviour and output) and Miller and Friesen's organisational life cycle (OLC) stages (birth, growth, maturity, revival and decline). Data were collected by a survey questionnaire from a random sample of 1,000 General Managers in Australian manufacturing business units. The results indicate that the extent of use of different controls is associated with OLC stages. Specifically, both behaviour and input controls were found to be used to a significantly greater extent than output controls in both the birth stage and the growth stage, while all three types of controls were used to a similar level in the maturity and revival stages. An examination of the extent of use of controls across OLC stages revealed that each type of control was used to a significantly greater extent in the growth and revival stages than the birth and maturity stages. The study contributes to the literature by linking management control system studies to OLC studies. Most importantly, the study assists Australian manufacturing business units in identifying the appropriate use of controls both in and across OLC stages.

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Accounting for What Counts in the Value Chain in a Way That Counts

Lautour

2018

Strategic Management Accounting, Volume I

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Change in Strategy and McS: A Match Over Time?

Cited by 19 publications

References 23 publications

The interrelationship between management control mechanisms and strategy

The interrelationship between management control mechanisms and strategy

Management control systems from an organisational life cycle perspective: The role of input, behaviour and output controls

Accounting for What Counts in the Value Chain in a Way That Counts

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