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Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application

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  • David Bedford
  • Mikko Sandelin

Abstract

Configuration theory is concerned with understanding complex phenomena involving multiple and interacting attributes. The theory is consistent with a long line of research recognizing that management controls operate as complex packages or systems. However, empirical research aimed at understanding management control configurations is relatively scarce. One possible reason is the lack of appropriate methods. This paper introduces a promising case-oriented method for understanding complex phenomena called qualitative comparative analysis. This paper provides a basic guideline for applying the method, outlines how the method can be combined with more conventional research approaches, and offers suggestions for future research into management control configurations. Copyright Springer-Verlag Berlin Heidelberg 2015

Suggested Citation

  • David Bedford & Mikko Sandelin, 2015. "Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 5-26, April.
    • Handle: RePEc:spr:jmgtco:v:26:y:2015:i:1:p:5-26
    DOI: 10.1007/s00187-015-0204-3
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    Cited by:

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    2. Adrián Rabadán & Ángela González-Moreno & Francisco J. Sáez-Martínez, 2019. "Improving Firms’ Performance and Sustainability: The Case of Eco-Innovation in the Agri-Food Industry," Sustainability, MDPI, vol. 11(20), pages 1-16, October.
    3. Teirlinck, Peter, 2017. "Configurations of strategic R&D decisions and financial performance in small-sized and medium-sized firms," Journal of Business Research, Elsevier, vol. 74(C), pages 55-65.
    4. Babajide Oyewo & Venancio Tauringana & Babajide Moses Omikunle & Olusola Owoyele, 2022. "The global management accounting principles (GMAP) and the relationship between organizational design elements," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(5), pages 637-659, March.
    5. Hakim Lyngstadaas, 2020. "Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 403-450, December.
    6. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    7. Stefanie Einhorn & Xaver Heinicke & Thomas W. Guenther, 2021. "Management control packages in family businesses: a configurational approach," Journal of Business Economics, Springer, vol. 91(4), pages 433-478, May.
    8. Teirlinck, Peter, 2022. "Enhancing R&D employment slack during environmental turbulence: Triggers and firm performance consequences for R&D-active SMEs," Technovation, Elsevier, vol. 118(C).
    9. Thomas Borup Kristensen & Henrik Nielsen, 2020. "Configuring a profile-deviation-analysis to statistical test complementarity effects from balanced management control systems in a configurational fit approach," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 439-475, February.
    10. Samagaio, Antonio & Rodrigues, Ricardo, 2016. "Human capital and performance in young audit firms," Journal of Business Research, Elsevier, vol. 69(11), pages 5354-5359.
    11. 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.

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    More about this item

    Keywords

    Configuration theory; Management control systems; Management control packages; Qualitative comparative analysis; Fuzzy sets; M40;
    All these keywords.

    JEL classification:

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

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