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Management control systems and organizational ambidexterity

Author

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  • Stefanie Gschwantner

    (Johannes Kepler University Linz)

  • Martin R. W. Hiebl

    (University of Siegen)

Abstract

In recent years, the management literature has increasingly investigated organizational ambidexterity—the ability to balance exploitative and explorative activities—as an important antecedent to firm survival and performance. Some recent studies indicate that management control systems may be able to foster organizational ambidexterity. The aim of the present short survey paper is to provide an overview of the current literature on organizational ambidexterity and management control systems. Overall, the results of the review show that rather than a single specific management control system, a package of management control systems and various forms of using such systems may be necessary to successfully achieve and manage organizational ambidexterity. In line with this notion, some of the included papers even find a complementary effect of the combined use of opposing management controls to support the achievement of organizational ambidexterity. The paper concludes with several specific ideas for further research.

Suggested Citation

  • Stefanie Gschwantner & Martin R. W. Hiebl, 2016. "Management control systems and organizational ambidexterity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 371-404, November.
    • Handle: RePEc:spr:jmgtco:v:27:y:2016:i:4:d:10.1007_s00187-016-0236-3
    DOI: 10.1007/s00187-016-0236-3
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    References listed on IDEAS

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