Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application

Bedford, David S.; Sandelin, Mikko

doi:10.1007/s00187-015-0204-3

Cited by 39 publications

(46 citation statements)

References 43 publications

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“…For instance, to validate the statement that "prospector firms with high MC effectiveness have an organic structure" does not require consideration of prospector firms with low MC effectiveness. This is substantively different to tests for the statement that "prospectors firms with more organic structures have higher MC effectiveness", which to be (Bedford & Sandelin, 2015) Set of firms with ~A·B…”

Section: Appendix B Overview Of Qcamentioning

confidence: 61%

“…As an illustration, consider an example with two MC practices (A and B) hypothesized to have an association with MC effectiveness (Y) (Bedford & Sandelin, 2015). Assuming that each MC practice can take only one of two values, either 1 or 0 to indicate high and low use, then there are a total of four possible combinations (i.e.…”

Section: Appendix B Overview Of Qcamentioning

confidence: 99%

See 1 more Smart Citation

Management control effectiveness and strategy: An empirical analysis of packages and systems

Bedford

Malmi

Sandelin

2016

Accounting, Organizations and Society

Self Cite

243

241

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Section: Appendix B Overview Of Qcamentioning

confidence: 61%

Section: Appendix B Overview Of Qcamentioning

confidence: 99%

Management control effectiveness and strategy: An empirical analysis of packages and systems

Bedford

Malmi

Sandelin

2016

Accounting, Organizations and Society

Self Cite

243

241

View full text Add to dashboard Cite

“…This study uses qualitative comparative analysis (QCA). Our research question could be answer by using other methods described in the literature [48]. However, the utility of QCA in strategy and organization studies is widely probed by the literature due to numerous advantages that promote its use [49].…”

Section: Methodsmentioning

confidence: 99%

“…In fsQCA cut-off values range from full non-membership (0.05) to full membership (0.95) with the 0.5 case representing the maximum ambiguity ( Table 2). For example, regarding firm size, companies have been classified in a continuous scale from 0 to 1 with companies with more than 73.5 employees being classified as "more large than small" and companies with less than 73.5 employees as "more small than large" [48]. After percentile determination, obtained breakpoints were adjusted on the basis of the knowledge of the sector and database characteristics.…”

Section: Methodsmentioning

confidence: 99%

Improving Firms’ Performance and Sustainability: The Case of Eco-Innovation in the Agri-Food Industry

2019

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Companies’ environmental responsibility has significantly increased in the last decade. However, the question about the benefits that this responsible decision has on the company’s performance in the market remains. In this scenario, the main goal of this study is to analyze the conditions that improve the performance of companies in the agri-food industry, paying specific attention to technological eco-innovation and different types of cooperation (in the use and in the development of eco-innovations). Our initial sample contains data of agri-food companies operating in Spain. The Qualitative Comparative Analysis (QCA) has been used as a new path for the analysis of firm’s data. Company performance has been considered by using a construct including three variables (increase in the sales, company profitability and cost reduction). Results show that the conditions that largely benefit company performance are R&D spending and the development of technological eco-innovation. Cooperation in the development and use of eco-innovations are especially important for the smaller companies, with the larger companies in the sector relying both in cooperation and in their own resources. The different recipes which improve the performance, as well as the sustainability of the sector, are presented in this study.

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“…This is why our findings may also be read as evidence that an interrelated usage of various management control systems is necessary in order to reach ambidexterity. Thus, there may be dependencies between these systems in line with the notion that there are systematic relationships between various management control systems (e.g., Bedford and Sandelin 2015;Bedford et al 2016;Grabner and Moers 2013).…”

Section: Further Research Avenuesmentioning

confidence: 96%

Management control systems and organizational ambidexterity

Gschwantner

Hiebl

2016

J Manag Control

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In recent years, the management literature has increasingly investigated organizational ambidexterity-the ability to balance exploitative and explorative activities-as an important antecedent to firm survival and performance. Some recent studies indicate that management control systems may be able to foster organizational ambidexterity. The aim of the present short survey paper is to provide an overview of the current literature on organizational ambidexterity and management control systems. Overall, the results of the review show that rather than a single specific management control system, a package of management control systems and various forms of using such systems may be necessary to successfully achieve and manage organizational ambidexterity. In line with this notion, some of the included papers even find a complementary effect of the combined use of opposing management controls to support the achievement of organizational ambidexterity. The paper concludes with several specific ideas for further research.

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Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application

Cited by 39 publications

References 43 publications

Management control effectiveness and strategy: An empirical analysis of packages and systems

Management control effectiveness and strategy: An empirical analysis of packages and systems

Improving Firms’ Performance and Sustainability: The Case of Eco-Innovation in the Agri-Food Industry

Management control systems and organizational ambidexterity

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