Management control systems and strategy: a critical review

Article Abstract:

Research literature exploring the relationship between management control systems (MCS) and business strategy was reviewed. The review focused on empirical studies using contingency approaches and case study applications that investigate various aspects of MCS, including performance evaluation and reward systems, cost control orientation, strategic planning, resource sharing, and selection of interactive and diagnostic controls. It was found that there are still very few empirical studies examining the relationship between MCS and strategy. Still, a number of case studies that were uncovered offered in-depth discussions on the issue as well as thought-provoking theories and propositions. While case and survey research can both be useful in examining the MCS-strategy interaction, in-depth research may be the more suitable approach in exploring the complex nature of this relationship.

Evaluation, Management research, Control systems, Case method, Case teaching method

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Quality strategy, strategic control systems, and organizational performance

Article Abstract:

A study was conducted to ascertain if organizations pursuing a quality-oriented strategy have embraced the strategic control practices recommended in quality management research. This study looked at the use and performance implications of strategic control systems using survey data from the US, Canadian, German and Japanese automobile and computer industries. Findings revealed that organizations following more quality initiatives in their strategic plans more actively use quality-related strategic control practices. However, the notion that Japanese companies relate their control systems more strictly to competitive strategies compared to other countries was not supported. Variations in the performance implications of the strategic control practices across industries were observed. Finally, a number of strategic control practices were found to be negatively related to performance.

Motor vehicles and car bodies, Computers, Automobiles, Automobile Manufacturing, Planning, Computer industry, Quality control, Automobile industry, Organizational effectiveness, Internal auditing

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Towards a meta-theory of accounting information systems

Article Abstract:

A model for accounting information systems (AIS) research that combines and synthesizes the three main theoretical perspectives used in previous research studies, namely technological, organizational and cognitive approaches. This organizing framework addresses the changes in the nature of purpose of AIS as well as the diffused theoretical perspectives in the AIS literature. This meta-theory model serves as an extension of previous research by resolving the limitations of earlier information technology paradigms. An analysis of this approach focuses on a task-orientation and system perspective that incorporates the primary interrelationships among main categories of contingency factors. This examination suggests the need for an AIS research model that is reoriented around a task focus.

Accounting Computer Systems, Models, Accounting, Information technology, Information management, Computer applications, Information systems

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