search query: @indexterm CONTROL SYSTEMS / total: 274
reference: 141 / 274
| Author: | Simons, R. |
| Title: | The role of management control systems in creating competitive advantage: new perpectives. |
| Journal: | Accounting, Organizations and Society
1990 : VOL. 15:1/2, p. 127-143 |
| Index terms: | MANAGEMENT CONTROL CONTROL SYSTEMS COMPETITIVENESS CORPORATE STRATEGY |
| Language: | eng |
| Abstract: | Proposed new model, based on a 2 year field study, to show how interactive management control systems focus organizational attention on strategic uncertainties, examined in two competing firms to show how top managers use formal systems to guide the emergence of new strategies and ensure competitive advantage. Strategy, competitive advantage and management control. Strategy and management control systems. A process model. Two Figures illustrate a process model of the relationship between business strategy and management control systems, and the interactive process model in the two firms. Two Tables outline illustrative studies of strategic archetypes, and a comparison of competitive characteristics and management control systems. |
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