Management Control System and Their Effects on Strategy Formation at Middle - Management Levels : Evidence from A U. K. Organization  

Oleh:

Marginson, David E.W.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Strategic Management Journal vol. 23 no. 11 (2002), page 1019-1032.
Topik: MANAGEMENT SYSTEMS; management control system; strategy formation; middle managers

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: SS30.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The relationship between management control systems (MCS) and the strategy process is a largely unexplored area of strategic management. This paper reports the findings of an in - depth longitudinal case study of a major british -based organization operating within the increasingly globalized telecommunications industry. Informed by simons' (1991, 1994, 1995) theoretical model of the strategy process - MCS relationship, the study examines the nature and extent of this relationships at middle and lower - management levels. Of particular interest were the effects that the design and use of three groups of MCS have on the development of new ideas and initiatives. Findings suggest that beliefs systems influence managers "initiation or triggering" decisions, the use of adminsitrative controls affects the locationof strategic initiatives and may lead to the polarization of roles, and simultaneous emphasis on a range of key performance indicators can create a bias towards one set of measures and against another.

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