The Strategic Focus of Management Control Systems: The use of Innovative and Organic Processes

Chris Durden ()
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Chris Durden: School of Business James Cook University Cairns

Chapter 26 in Proceedings of the International Conference on Managing the Asian Century, 2013, pp 225-237 from Springer

Abstract: Abstract There is limited knowledge about the practices organisations utilise to link their strategic focus to the development and operation of management control systems (MCS). The literature suggests that traditional MCS have limitations in this context. This paper reports the findings of a case study designed to observe and codify MCS practices and their interface with strategy within the natural setting of a consumer foods organisation. The findings provide evidence of an organic approach in the development and support of a strategic focus to MCS. This suggests an innovative style of organisational performance management in a contemporary organisation.

Keywords: Organic control; Management control systems; Management accounting; Case study method; Performance management (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-4560-61-0_26

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DOI: 10.1007/978-981-4560-61-0_26

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