Relevance and Usage of Management Control Systems with Reference to Strategy Formulation and Control

Author:

Aureli Selena1

Affiliation:

1. University of Bologna, Italy

Abstract

Management control systems (MCSs) can undoubtedly support organizations' strategic processes as they help coordinate and align personnel behaviour to organizational goals, verify the validity of the organization's strategic plan and contribute to better formulate future plans. However, past research indicates that SMEs scarcely adopt MCSs. With the aim to update past research, the present chapter explores the current role and quality of MCSs used by SMEs in relation to strategic processes. Moreover, it evaluates whether MCSs adoption is associated to specific SMEs owner-managers' beliefs and other contingency factors. A survey conducted in Italy in 2012 indicates that SMEs attribute an important role to MCSs in supporting strategy formulation, its control and subsequent reformulation, but this strategic role is not associated with the adoption of advanced MCSs. SMEs still rely on traditional accounting-based control systems or perform some ad hoc analysis to obtain information useful for top managers strategic decision making.

Publisher

IGI Global

Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3