Strategia e design del sistema di controllo

Graziano Coller, Paolo Collini and M. Laura Frigotto

MANAGEMENT CONTROL, 2012, vol. 2012/2, issue 2, 15-41

Abstract: 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.

Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 561&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fan:macoma:v:html10.3280/maco2012-002002

Ordering information: This journal article can be ordered from
http://www.francoang ... o.aspx?IDRivista=166

Access Statistics for this article

MANAGEMENT CONTROL is currently edited by FrancoAngeli

More articles in MANAGEMENT CONTROL from FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().