IDEAS home Printed from https://ideas.repec.org/a/taf/jbemgt/v17y2016i6p865-881.html
   My bibliography  Save this article

Role of management control systems in crafting realized strategies

Author

Listed:
  • David Naranjo-Gil

Abstract

The distinction between deliberate and emergent strategy implementation is rarely acknowledged in management control literature, which has promoted a passive view of control systems tailored explicitly to support the strategic planning. This paper analyzes how management control systems facilitate organizations to realize their intended strategies. Hypotheses are tested using survey data from CEOs of Spanish hospitals. Partial least squares is used as a statistical technique to test the integral causal path model. Results show that boundary and diagnostic control systems have primarily a positive impact on the realization of deliberate strategies, whereas belief and interactive control systems positively affect emergent strategies. This study tries to clarify the fragmented results of the literature by analyzing the effect of the design (passive role) and the use (active role) of management control systems on both deliberate and emergent strategies. A practical implication of this paper is that managers should focus on both the design and the use of management control systems to implement strategies successfully. This study is among the first to provide empirical evidence on how different levers of control complement each other in crafting realized strategies.

Suggested Citation

  • David Naranjo-Gil, 2016. "Role of management control systems in crafting realized strategies," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 17(6), pages 865-881, November.
    • Handle: RePEc:taf:jbemgt:v:17:y:2016:i:6:p:865-881
    DOI: 10.3846/16111699.2014.994558
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.3846/16111699.2014.994558
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.3846/16111699.2014.994558?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Eka Ardhani Sisdyani & Bambang Subroto & Erwin Saraswati & Zaki Baridwan, 2020. "Levers of Eco-control and Green Behavior in Medical Waste Management," International Journal of Energy Economics and Policy, Econjournals, vol. 10(4), pages 194-204.
    2. Bajra, Ujkan & Čadež, Simon, 2018. "Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective," Economic Systems, Elsevier, vol. 42(1), pages 151-163.
    3. Ashish Varma & Adnan Khan, 2023. "Simons levers of control disentangled: A quasi-experiment into the competitiveness of hybrid firms," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 19-41.
    4. Ana Filipa M. Roque & Maria-Céu G. Alves & Mário Raposo, 2020. "Management control in born-global firms: a case study," Estudios Gerenciales, Universidad Icesi, vol. 36(154), pages 3-14, March.
    5. Carl Deschamps, 2019. "Stages of management control in a large public organization: from top to frontline managers," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 153-184, July.
    6. Laura Gomez-Ruiz & María J. Sánchez-Expósito, 2020. "The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability," Sustainability, MDPI, vol. 12(19), pages 1-21, October.
    7. Bellora-Bienengräber, Lucia & Derfuss, Klaus & Endrikat, Jan, 2023. "Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions," Accounting, Organizations and Society, Elsevier, vol. 106(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:jbemgt:v:17:y:2016:i:6:p:865-881. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/TBEM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.