The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study

Melek Eker and Semih Eker
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Melek Eker: Uludag University
Semih Eker: Uludag University

Business and Economics Research Journal, 2016, vol. 7, issue 4, 123-141

Abstract: In recent years, there has been growing interest in examining the relationships among management control systems, business strategy and firm performance. In this study, the interactions of management control systems and strategy with their impact on firm performance are examined with an empirical analysis, based on the data from 94 manufacturing firms from the top 500 in Turkey in 2014. The results support the postulate that high interaction between interactive control system (ICS) and differentiation strategy (DS) is associated with high firm performance and that high interaction between diagnostic control system (DCS) and cost leadership strategy (CS) is associated with high firm performance.

Keywords: Business Strategy; Diagnostic Control System; Interactive Control System; Financial Performance; Non- Financial Performance (search for similar items in EconPapers)
JEL-codes: M10 M40 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ris:buecrj:0252

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