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

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  • Fredrik Nilsson

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.

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  • Fredrik Nilsson, 2002. "Strategy and management control systems: A study of the design and use of management control systems following takeover," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 42(1), pages 41-71, March.
    • Handle: RePEc:bla:acctfi:v:42:y:2002:i:1:p:41-71
    DOI: 10.1111/1467-629X.00003
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    Cited by:

    1. Cezary Kochalski & Magdalena Łuczak-Trąpczyńska, 2017. "Determinants of Controlling in Foreign Subsidiaries of MNEs: On the Explanatory Potential of the Institutional Perspective," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 5(3), pages 79-94.
    2. Elmagrhi, Mohamed H. & Ntim, Collins G. & Wang, Yan & Elamer, Ahmed A. & Crossley, Richard, 2021. "The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
    3. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
    4. Jordão, Ricardo Vinícius Dias & Souza, Antônio Artur & Avelar, Ewerton Alex, 2014. "Organizational culture and post-acquisition changes in management control systems: An analysis of a successful Brazilian case," Journal of Business Research, Elsevier, vol. 67(4), pages 542-549.
    5. Francesco Giacobbe & Zoltan Matolcsy & James Wakefield & Tom Smith, 2016. "An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1041-1070, December.
    6. Matolcsy, Zoltan & Wakefield, James, 2017. "Multinational headquarter control of wholly owned foreign subsidiaries," The British Accounting Review, Elsevier, vol. 49(3), pages 275-293.

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