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

Bedford, David S.; Malmi, Teemu; Sandelin, Mikko

doi:10.1016/j.aos.2016.04.002

Cited by 243 publications

(346 citation statements)

References 112 publications

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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: 83%

“…However, the findings show that in the majority of situations, spans of accountability were wider than spans of control. This "entrepreneurial gap" is posited to be a result of management's desire for innovation and exploration and used as a catalyst for changing strategy, creating high levels of customer satisfaction, or motivating people to navigate complex matrix organizations Malmi and Brown's (2008) framework is suitable for our purposes because it comprises an empirically grounded (e.g., Bedford and Malmi 2015;Bedford et al 2016), comprehensive and well-structured overview of several types of management control systems. However, the Malmi and Brown (2008) framework is admittedly not the only available framework having these aspects and which might be used in categorizing prior literature.…”

Section: Organizational Ambidexterity and Management Controlmentioning

confidence: 99%

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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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Section: Further Research Avenuesmentioning

confidence: 83%

Section: Organizational Ambidexterity and Management Controlmentioning

confidence: 99%

Management control systems and organizational ambidexterity

Gschwantner

Hiebl

2016

J Manag Control

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“…There has also been support for the suggestion that different strategies at different stages, such as growth strategies, may call for different controls (Bedford et al 2016). Gazelle companies are important in this respect, as these have been claimed to be immune to failure (McKelvie and Wiklund 2010) and thus more likely to reach strategic goals.…”

mentioning

confidence: 99%

Personnel- and action control in gazelle companies in Sweden

Pesämaa

2017

J Manag Control

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Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned. The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.

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“…Research has indicated the significance of management control system (MCS) in building and sustaining valuable strategic priorities. Despite the success in identifying the relationships between strategy and individual MCS practices, minimal progress has been made toward understanding the choice and consequences of MCS practices in aggregate and in different strategic contexts (see Bedford et al 2016). The classic understanding of MCS is that it is a "process by which managers assure that resources are obtained and used effectively and efficiently in the accomplishment of the organization's objectives" (Anthony 1965cited in Langfield-Smith 1997.…”

Section: Introductionmentioning

confidence: 99%