Management control systems and strategy: A critical review

Langfield‐Smith, Kim

doi:10.1016/s0361-3682(95)00040-2

Cited by 952 publications

(676 citation statements)

References 44 publications

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“…Furthermore, the role of control mechanisms and its interrelations with innovation processes needs further analysis as innovation and control types differ amongst family firms (see Davila et al 2009, p. 299). We recommend applying longitudinal or case studies to better grasp issues of transgenerational entrepreneurship or interactions between management control systems and business strategies (Langfield-Smith 1997). We also hope to have paved the way for further research on the importance and measurement of non-financial goals of family firms.…”

Section: Resultsmentioning

confidence: 99%

Tweaking the entrepreneurial orientation–performance relationship in family firms: the effect of control mechanisms and family-related goals

2017

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Management literature is currently giving growing conceptual and empirical attention to the peculiarity and relevance of entrepreneurial attitudes in family firms, with divergent outcomes. Aiming at concretizing the effects of these attitudes, denoted by the entrepreneurial orientation construct, on family business performance and considering that family dynamics come into play in this relationship, we particularly investigate the impact of control mechanisms and familyrelated goals. Findings are based on a sample of 180 family firms and show that Proactiveness and Autonomy are particularly relevant to financial performance. Agency-problems avoiding control mechanisms moderate the effect of Innovativeness and Autonomy, while socioemotional wealth (SEW) goals moderate the effect of Risk-Taking, respectively. The usage of these mechanisms and managing SEW goals provide opportunities for a more efficient exploitation of entrepreneurial attitudes.

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Section: Resultsmentioning

confidence: 99%

Tweaking the entrepreneurial orientation–performance relationship in family firms: the effect of control mechanisms and family-related goals

2017

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“…Up until this point, the approach taken by researchers was to view control systems as passively following change and not, in a direct contrast, as control systems proactively shaping change [51]. Simons [52] highlights the role of information-based routines and procedures in both elucidating strategic uncertainties and revealing strategic risks.…”

Section: Management Control As Strategy-makingmentioning

confidence: 99%

“…In reviewing the literature on MCSs and strategy, Langfield-Smith [53] observes the use of single constructs of strategy in research studies and points to dangers in an underlying assumption that managers view their organization's strategy in the same terms. More specifically, Langfield-Smith argues that strategy is multi-dimensional in nature but that this is rarely recognized by researchers in published studies.…”

Section: Management Control As Strategy-makingmentioning

confidence: 99%

Configuring management control systems: Theorizing the integration of strategy and sustainability

Gond

Grubnic

Herzig

et al. 2012

Management Accounting Research

445

583

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Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control system contributes to a deeper integration of sustainability within organizational strategy. This paper addresses this gap and mobilizes a configuration approach to theorise the roles and uses of management control system (MCS) and sustainability control system (SCS) in the integration of sustainability within organizational strategy. Building on the levers of control framework, we distinguish two possible uses of a MCS and a SCS-a diagnostic use and an interactive use-, and we specify the modes of MCS and SCS integration. We rely on these two core dimensions to identify eight organizational configurations that reflect the various uses as well as their modes of integration of SCS and MCS. We characterize these ideals-type configurations, explain their impact on the triple bottom line, and describe which mechanisms allow organizations to move from one configuration to another. In so doing, we highlight various paths toward sustainability integration or marginalization within organizations. Finally, we explain how our framework can support future research on the role of MCS and SCS in the integration of sustainability within strategy.

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“…Porter (1999) A implementação bem sucedida de cada estratégia envolve diferentes recursos e habilidades, apoio organizacional e sistemas de controle (Langfield-Smith, 1997). Na implementação das estratégias, a inovação pode ser essencial para a empresa desempenhar suas atividades e desenvolver o seu negócio.…”

Section: Estratégia De Diferenciação E Inovação De Produtosunclassified

Relação entre estratégia de diferenciação e inovação, e sistemas de controle gerencial

Beuren

Oro

2014

Rev. adm. contemp.

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O estudo objetiva verificar a relação da estratégia de diferenciação e inovação de produtos com o desenho dos Sistemas de Controle Gerencial, nas dimensões redes sociais, cultura orgânica inovadora e controles formais, em empresas têxteis brasileiras. A pesquisa caracteriza-se como descritiva, e foi realizada por meio de uma survey em uma amostra de 101 empresas associadas à Associação Brasileira da Indústria Têxtil. Aos gestores dessas empresas aplicou-se um questionário extraído de Chenhall, Kallunki e Silvola (2011). Para analisar as hipóteses replicadas desse estudo, aplicaram-se estatística descritiva e modelagem de equações estruturais (SEM). Os resultados apresentam evidências consistentes das conexões entre estratégia de diferenciação e inovação de produtos e desenho dos SCG, cuja relação é confirmada pelo uso dos controles formais e pela inovação de produtos. No entanto, não se confirma que empresas que adotam estratégias de diferenciação atingem níveis mais elevados de inovação de produtos. Observa-se ainda que as redes sociais favorecem a cultura orgânica inovadora, mas não reforçam a relação com inovação de produtos. Conclui-se que os resultados coadunam com os da pesquisa de Chenhall et al. (2011), exceto para a relação entre diferenciação e inovação, em que não se encontrou significância estatística.

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Management control systems and strategy: A critical review

Cited by 952 publications

References 44 publications

Tweaking the entrepreneurial orientation–performance relationship in family firms: the effect of control mechanisms and family-related goals

Tweaking the entrepreneurial orientation–performance relationship in family firms: the effect of control mechanisms and family-related goals

Configuring management control systems: Theorizing the integration of strategy and sustainability

Relação entre estratégia de diferenciação e inovação, e sistemas de controle gerencial

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