Strategy and Management Control System’s design

Author/s Graziano Coller, Paolo Collini, M. Laura Frigotto
Publishing Year 2012 Issue 2012/2 Language Italian
Pages 27 P. 15-41 File size 712 KB
DOI 10.3280/MACO2012-002002
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

The relationship between management control system (MCS) and strategy has been widely discussed in literature but traditional studies on the fit between MCS and strategy assume that MCS must be designed to conform with a previously welldefined strategy. In this paper we adopt the idea that strategy is a continuous process, intertwined with daily business practice, and that strategy and MCS are mutually dependent; both these elements should be considered when designing a MCS. Through the analysis of a case study, we investigate how MCS affects firm’s ability in strategy exploration and firm’s strategy evolution. We claim that MCS design must be periodically revised in order to seek a balance between its ability to support exploration of new strategic directions and its capacity to allow the exploitation of previously defined strategies.

Keywords: Strategy, design, management control system, case study

  • The Strategic Intelligence implications for Information Systems Michele Galeotti, Stefano Garzella, Raffaele Fiorentino, Gaetano della Corte, in MANAGEMENT CONTROL 1/2016 pp.105
    DOI: 10.3280/MACO2016-001007
  • Il ruolo delle matrici di "Materialità" e di "Performance" per il controllo della sostenibilità Cristiana Buscarini, Fabio Cerroni, Livia Scarnecchia, in MANAGEMENT CONTROL 2/2021 pp.87
    DOI: 10.3280/MACO2021-002005
  • Strategie di sostenibilità: dalle motivazioni ai sistemi di misurazione della performance Raffaele Fiorentino, Stefano Garzella, Rita Lamboglia, Daniela Mancini, in MANAGEMENT CONTROL 2/2016 pp.115
    DOI: 10.3280/MACO2016-002006
  • "Early Warnings": incremento nella capacità di risposta o perdita di rilevanza? Michele Bertoni, Bruno De Rosa, Paola Rossi, in MANAGEMENT CONTROL 1/2021 pp.175
    DOI: 10.3280/MACO2021-001009
  • Performance Management Systems and Strategy: The state of the art in Italian journals Gaia Bassani, Cristiana Cattaneo, in MANAGEMENT CONTROL 2/2015 pp.13
    DOI: 10.3280/MACO2015-002002
  • Monitoraggio delle sequenze e risultati aziendali Domenico Nicolò, in MANAGEMENT CONTROL 3/2014 pp.35
    DOI: 10.3280/MACO2013-003003
  • Professionalization in Family Businesses. How to strengthen strategy implementation and control, favouring succession Francesca Culasso, Elisa Giacosa, Luca Maria Manzi, Leo-Paul Dana, in MANAGEMENT CONTROL 1/2018 pp.45
    DOI: 10.3280/MACO2018-001003

Graziano Coller, Paolo Collini, M. Laura Frigotto, Strategia e design del sistema di controllo in "MANAGEMENT CONTROL" 2/2012, pp 15-41, DOI: 10.3280/MACO2012-002002