The linkages between management control systems and strategy: an organic approach

Durden, Chris (2012) The linkages between management control systems and strategy: an organic approach. In: Proceedings of the Annual International Conference on Accounting and Finance. pp. 273-279. From: 2nd Annual International Conference on Accounting and Finance (AF 2012), 21-22 May, 2012, Singapore.

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Abstract

There seems to be recognition in the literature that traditional management control systems (MCS) have limitations. However, there is limited knowledge about the practices organisations with a strategic focus adopt in relation to the development and operation of MCS. This paper reports the findings of a study designed to observe and codify MCS practices and their interface with strategy within the natural setting of an organisation. The research is based on a case study of a consumer foods manufacturing company. 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 performance management in a contemporary organisation.

Item ID: 23523
Item Type: Conference Item (Research - E1)
ISSN: 2251-1997
Date Deposited: 05 Nov 2012 05:50
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services @ 100%
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