Control Systems and Strategy: A Literature Review

Ana Filipa Roque ()
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Ana Filipa Roque: University of Beira Interior, NECE Research Centre in Business Sciences, Estrada do Sineiro, 6200-209, Covilh�, Portugal Author-2-Name: Maria do C�u Alves Author-2-Workplace-Name: University of Beira Interior, NECE Research Centre in Business Sciences, Estrada do Sineiro, 6200-209, Covilh�, Portugal Author-3-Name: M�rio Raposo Author-3-Workplace-Name: University of Beira Interior, NECE Research Centre in Business Sciences, Estrada do Sineiro, 6200-209, Covilh�, Portugal Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: Objective - Organisational change necessarily requires an adaptation of a company's information structure, particularly its Management Accounting and Control Systems (MACSs). These systems should be designed according to the defined strategies to assist managers in the decision-making process. This paper reviews research that analyzes the MACSs concept and the elements that characterise it, so that it may be used to identify and characterise the existing systems in any company. Methodology/Technique - Based on a contingency approach to management, the authors perform a broad literature review. Among other aspects, MACS information outputs will be analyzed in terms of the style of use, its nature and the type of decisions supported. In an attempt to broaden the scope of MACS functions, this paper reviews the present literature and provides a theoretical framework for studying the operationalization of MACS. Findings - The results obtained indicate that the operationalization of the MACS concept can be achieved through the way information is managed and characterised, establishing three categories and six different dimensions. Novelty - Theoretically, this framework characterises the existing MACS concept to analyse its impact on company strategy. The authors conclude that knowledge on the relationship between MCAS and strategy is limited, providing considerable scope for further research. In the future, the authors intend to develop a case study to analyse the impact of this framework on companies' internationalisation strategy.

Keywords: Management Accounting and Control Systems; Accounting Information System; Organizational Change; Strategy; Operationalization of Concepts. (search for similar items in EconPapers)
JEL-codes: F23 M16 M40 (search for similar items in EconPapers)
Pages: 10
Date: 2018-12-08
New Economics Papers: this item is included in nep-acc
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Published in Journal of Management and Marketing Review, Volume 4, Issue4

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