Content and process approaches to studying strategy and management control systems

摘要: [Extract] This chapter is concerned with developing our understanding of the role management control systems (MCS) in formulating and implementing strategy. Strategy has become a dominant influence study organizations. Researchers areas such as economics (Milgrom Roberts 1992; Seth Thomas 1994), human resource (Miller 1991; Kochan Osterman information technology (IT) (Grover et al. 1997), organizational behaviour (Knights Morgan Rowe 1994; Rouleau Seguin 1995) all seek to understand the ways which their disciplines assist how managers use strategy achieve desired outcomes. Management accounting been informed by these literatures an extent that strategic seen many commentators key effective design implementation of MCS (Simmonds 1981; Bromwich 1990; Ward 1992). Costing developed focus whereby activity-based cost (ABCM) moved from refining attribution fixed costs objects link value drivers alternate strategies, thereby enabling cost-benefit analysis an understanding process requirements effect strategies (Shank Govindarajan 1995; Kaplan Cooper 1998). Performance measurement evolved enhancing usefulness performance measures including both financial non-financial more complex based on balanced suite provides strategic management, causal maps show operational implications for different (McNair Norton 1992, 1996, 200l). More recently, attention focused MCS can be used interactively developing responsiveness throughout organization uncertainties facing (Simons 1995, 2000). These advances are reflected emphasis given most contemporary textbooks orientation control. This draws distinction between content approaches help develop existing strategy-based research provide unifying perspective thinking about future agenda. The potential contribution clarify different purposes approaches, opening debate reflect past findings research. Also, variety issues concerning presented First, difference discussed. Second, related examined this area explored. Third, examined, again eye extant literature directions. Finally, issue change discussed consideration