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
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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

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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