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Management Control Systems and Strategy Change in Buyouts

Listed author(s):
  • Bruining, J.
  • Bonnet, M.
  • Wright, D.M.

The impact of management buy-outs (MBO) on strategy and management control systems (MCS) is little understood. Previous research by Jones (1992) focused on efficiency-enhancing buy-outs that were a feature of the early development of the market. However, MBOs are heterogeneous and more recent developments have involved ownership changes that stimulate entrepreneurial practices. The novel contribution of this paper is to use Simons' (1995) classification of beliefs systems, boundary systems, diagnostic and interactive control systems to extend Jones' study to these newer forms of MBO. Within-case analysis and cross-case comparisons from four buyout firms are used to capture the interaction between management control systems and competitive strategy formulation, implementation and modification. This evidence supports arguments that buy-out managers undertake efforts in balancing the traditional feedback systems with the newer systems that stimulate opportunity seeking and learning.

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File URL: https://repub.eur.nl/pub/264/ERS-2002-113-ORG.pdf
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Paper provided by Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam in its series ERIM Report Series Research in Management with number ERS-2002-113-ORG.

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Date of creation: 10 Jan 2002
Handle: RePEc:ems:eureri:264
Contact details of provider: Postal:
RSM Erasmus University & Erasmus School of Economics, PoBox 1738, 3000 DR Rotterdam

Phone: 31-10-408 1182
Fax: 31-10-408 9020
Web page: http://www.erim.eur.nl/
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  1. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  2. Gavin C Reid & Lowell R Jacobsen., "undated". "The Small Entrepreneurial Firm," Hume Papers 8, David Hume Institute.
  3. repec:wuk:andedp:9616 is not listed on IDEAS
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