Fitting Management Control Systems to Competitive Advantage

British Journal of Management - Tập 4 Số 3 - Trang 205-218 - 1993
Werner Bruggeman1, Wim A. Van der Stede1
1The Vlerick School of Management, University of Ghent, Belgium

Tóm tắt

SUMMARYRecent publications suggest that existing management accounting and control systems prevent business unit managers realising their desired competitive advantage. Although the concept of competitive advantage has already been thoroughly discussed in strategy literature, it has not yet been integrated in the management accounting and management control frameworks. Only a limited number of researchers have concentrated on contingency research in this area. Contingency theory simply states that organization structure, process and management control systems are contingent upon various internal and external factors, such as industry, technology, size, culture and strategy (Anthony and Young, 1988; Anthony et al., 1992).This article is an attempt to identify and investigate the management control – strategy relationship. We report the results of our exploratory field research in 18 companies (32 business units). Based on our results, we formulate some hypotheses on the observed characteristics of the management control process in case of low‐cost strategy, differentiation strategy in a standard product environment and differentiation strategy for customized products (make to order, engineer to order).

Từ khóa


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British Journal of Management

Tập 4 Số 3

205-218

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