Management control systems: a review

Strauß, Erik; Zecher, Christina

doi:10.1007/s00187-012-0158-7

Cited by 124 publications

(129 citation statements)

References 42 publications

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“…4 For a review of conceptualisations of MCS see, for example, Strauß and Zecher (2012). Hopwood (1976) and Ouchi (1979) were among the first to consider socialization processes as a type of control which they named social control and clan control, respectively.…”

mentioning

confidence: 99%

Management control systems in innovation companies: a literature based framework

2014

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mentioning

confidence: 99%

Management control systems in innovation companies: a literature based framework

2014

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“…Many of these cost driving issues are either organizational or strategic in nature, involving different individuals with different competencies who expect different information. Therefore, we propose that innovativeness along with behavioral controls may support current growth (Davila et al 2004;Strauß and Zecher 2013), which further supports future growth.…”

mentioning

confidence: 89%

“…Strauß and Zecher (2013) defined management control as the type of planning that synchronizes strategic (i.e., long-term) and operational (i.e., short-term maintenance and day-to-day routines) control. Furthermore, management control involves tight formal output controls in combination with interactive, open, flexible diagnostics of these controls (Simons 1987(Simons , 1994.…”

Section: Behavioral Theories In Accounting and Management Controlmentioning

confidence: 99%

Personnel- and action control in gazelle companies in Sweden

Pesämaa

2017

J Manag Control

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Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned. The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.

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“…Management control systems (MCS) are often assumed to influence the behaviour of employees in such ways that the organization can achieve its goals (Merchant and Van der Stede 2006). While historically rooted in management accounting (Otley et al 1995), MCS literature has matured substantially in recent years with increased attention on informal control systems and non-financial outcomes (Auzair and Langfield-Smith 2005;Berry et al 2009;Arjaliès and Mundy 2013;Strauß and Zecher 2013). This has broadened the field and current studies incorporate extended insights from a variety of disciplines such as strategic management (Simons 1994;Langfield-Smith 1997), highlighting the crucial, yet underemphasized, role of MCS in the strategy process.…”

Section: The Role Of Top and Middle Managers: An Editorialmentioning

confidence: 99%