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

Author

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  • Eker, Melek

    (Uludag University)

  • Eker, Semih

    (Uludag University)

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.

Suggested Citation

  • Eker, Melek & Eker, Semih, 2016. "The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 123-141, October.
    • Handle: RePEc:ris:buecrj:0252
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    More about this item

    Keywords

    Business Strategy; Diagnostic Control System; Interactive Control System; Financial Performance; Non- Financial Performance;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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