2000
DOI: 10.1111/1467-8551.00161
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On Strategy and Management Control: The Importance of Classifying the Strategy of the Business

Abstract: The point of departure for this paper is a number of contingency‐theory studies on the relationship between business strategy and the design and use of management control. In these studies strategy has been operationalized in different ways – a major reason why the findings are ambiguous and difficult to integrate. Thus there is a strong need for a common frame of reference for classifying business strategy. In view of the multifaceted nature of the concept of strategy, however, it is neither desirable nor pos… Show more

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Cited by 78 publications
(69 citation statements)
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References 44 publications
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“…It distinguished four organizations based on their strategic Naranjo-Gil The Role of Sophisticated Accounting Systems in Strategy Management pattern: Defenders, Prospectors, Analyzers and Reactors. The typology of Miles and Snow (1978) has been frequently examined along the continuum of defenders and prospectors, since analyzers are a hybrid of defenders and prospectors, and reactors have no strategy (Kald, Nilsson and Rapp, 2000). Organizations adopting a defender strategy focus on process efficiency by providing standard, high volume products with low margins for which costs of service and innovation are minimal.…”
Section: Accounting Information System and Strategymentioning
confidence: 99%
“…It distinguished four organizations based on their strategic Naranjo-Gil The Role of Sophisticated Accounting Systems in Strategy Management pattern: Defenders, Prospectors, Analyzers and Reactors. The typology of Miles and Snow (1978) has been frequently examined along the continuum of defenders and prospectors, since analyzers are a hybrid of defenders and prospectors, and reactors have no strategy (Kald, Nilsson and Rapp, 2000). Organizations adopting a defender strategy focus on process efficiency by providing standard, high volume products with low margins for which costs of service and innovation are minimal.…”
Section: Accounting Information System and Strategymentioning
confidence: 99%
“…An organisation which distinguished itself to establish customer loyalty ought to be better recognised and its products should be better positioned vis-à-vis competitive substitutes (Porter, 1980). An application of the cost leadership attitude indicates that an organisation intends to be the lowest cost producer within its sector, since it may benefit from such factors as the economy of scale, an access to raw materials and first-class technology, or standardized products (Kald et al, 2000;Langfield-Smith, 2007). The focus strategy consists in an orientation on a defined segment of a market respecting: buyer groups, product lines or geographic locations (Kald et al, 2000).…”
Section: Theoretical Framework Business Strategymentioning
confidence: 99%
“…En revanche, le contrôle stratégique repose sur de critères à long terme stratégiquement pertinents pour évaluer la perf ormance de l'entreprise, par exemple, les critères de satisfaction des clients, le développement de nouveaux produits, et la réalisation des normes de contrôle de la qualité, etc. Spécifiquement, le contrôle stratégique est un processus ayant pour but de veiller à ce que le dévelop-pement et la mise en oeuvre de la stratégie soient effectués de manière efficace et efficiente (Kald et al, 2000).…”
Section: Les Différentes Dimensions De La Planification Stratégique Runclassified