Using the management control system to promote competitive advantage in organizations: Behavioral and sociological perspectives

摘要: Recent research suggests that the firm's management control system (MCS) can have a significant and recursive influence on strategy formulation. We expand this discussion by arguing strategic role of MCS be enhanced through its dynamic capabilities (Teece et al., 1997). Dynamic are unique abilities to create sustain competitive advantage based processes (routines), positions (resources), paths (strategic choices). discuss various ways in which might more effectively help firms identify build such capabilities. Specifically, we propose accomplished by: (1) increasing both employees' understanding ongoing inventory existing processes, positions, paths, (2) building new knowledge-generating mechanisms into these paths. offer set related propositions for future studies suggest behavioral methods used investigate propositions.