Strategy and management control systems: A study of the design and use of management control systems following takeover

Fredrik Nilsson

Accounting and Finance, 2002, vol. 42, issue 1, 41-71

Abstract: This paper describes and analyses the approach taken by four well‐known Swedish companies to management control following takeover. The findings suggest two factors which can explain how the management control systems were designed and used after an acquisition: the corporate strategy of the acquirer and the business strategy of the acquired company. The case studies show how these forces could impose mutually inconsistent requirements on the management control system of the acquired firm, and also how these inconsistencies were resolved.

Date: 2002
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