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. Proceedings of the Annual International Conference on Accounting and Finance. 2nd Annual International Conference on Accounting and Finance (AF 2012) , 21-22 May, 2012, Singapore , pp. 273-279.
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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 Type:||Conference Item (Refereed Research Paper - E1)|
|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%|
|Deposited On:||05 Nov 2012 15:50|
|Last Modified:||05 Nov 2012 18:02|
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