Management Control Systems and Strategy: A Resource Based Perspective. Evidence from Greece

N. Theriou, D. Maditinos, Georgios N. Theriou
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引用次数: 11

Abstract

Purpose: The purpose of this paper is to empirically examine from the resource-based perspective, the relationship between the use of management control systems (MCS) and organisational capabilities in the Greek context. Design/Methodology/Approach: The study follows Henri's (2006) methodology and explores the relationships between the diagnostic and interactive uses of performance measurement systems (PMS) and the five capabilities (e.g. market orientation, organisational learning, entrepreneurship, innovativeness and market responsiveness) leading to strategic choice. Structural equation modelling represents the relationships between the variables and data collected from the survey, which was analysed as a statistical tool with AMOS. Findings: Results revealed that diagnostic use of PMS negatively influence only the organisational learning, while the interactive use positively interacts with most of the capabilities. Research limitations/implications: This study can be further extended by incorporating more factors in the proposed model, such as environmental uncertainty, size and organisational culture, and examine their possible effect on the relationship between PMS uses, organisational capabilities and performance. Originality/Value: There is no similar empirical research in the context of Greece.
管理控制系统与策略:基于资源的视角。来自希腊的证据
目的:本文的目的是从资源为基础的角度进行实证研究,在希腊背景下使用管理控制系统(MCS)和组织能力之间的关系。设计/方法/方法:本研究遵循Henri(2006)的方法,并探讨绩效评估系统(PMS)的诊断和互动使用与导致战略选择的五种能力(如市场导向、组织学习、创业、创新和市场反应)之间的关系。结构方程模型表示变量和从调查中收集的数据之间的关系,这些数据作为AMOS的统计工具进行分析。研究发现:PMS的诊断性使用仅对组织学习产生负向影响,而互动性使用对大多数能力产生正向影响。研究局限/启示:本研究可以进一步扩展,纳入更多的因素,如环境不确定性、规模和组织文化,并研究它们对PMS使用、组织能力和绩效之间关系的可能影响。原创性/价值:在希腊的背景下没有类似的实证研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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