The Strategic focus of management control systems: the use of innovative and organic processes

Durden, Chris (2013) The Strategic focus of management control systems: the use of innovative and organic processes. In: Proceedings of the International Conference on Managing the Asian Century. pp. 225-237. From: ICMAC 2013: International Conference on Managing the Asian Century, 11-13 July 2013, Singapore.

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Abstract

There is limited knowledge about the practices organisations utilise to link their strategic focus to the development and operation of management control systems (MCS). The literature suggests that traditional MCS have limitations in this context. This paper reports the findings of a case study designed to observe and codify MCS practices and their interface with strategy within the natural setting of a consumer foods organisation. The findings provide evidence of an organic approach in the development and support of a strategic focus to MCS. This suggests an innovative style of organisational performance management in a contemporary organisation.

Item ID: 31554
Item Type: Conference Item (Research - E1)
ISBN: 978-981-4560-61-0
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Date Deposited: 11 Mar 2014 04:59
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910499 Management and Productivity not elsewhere classified @ 100%
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