CHANGE IN STRATEGY AND MCS: A MATCH OVER TIME?

Ralph Kober; Juliana Ng; Byron Paul

doi:10.1016/S0882-6110(03)20009-2

CHANGE IN STRATEGY AND MCS: A MATCH OVER TIME?

Ralph Kober, Juliana Ng, Byron Paul

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

19 Citations (Scopus)

Abstract

This paper examines the relationship between strategy and MCS over time to study whether MCS changes when there is a change in strategic typology. This was achieved through the use of a questionnaire, supplemented with documentation review and interviews, in a public sector organization that had experienced a strategic change. The results showed that, as strategy changed, the MCS also changed. There was a significant increase in the use of both formal and informal control mechanisms over the period examined, which is consistent with Simons (1987). Furthermore, the manner in which some controls were used became more interactive.

Original language	English
Title of host publication	Advances in Accounting
Publisher	JAI Press
Pages	199-232
Number of pages	34
Volume	20
ISBN (Print)	0762310669, 9780762310661
DOIs	https://doi.org/10.1016/S0882-6110(03)20009-2
Publication status	Published - 2003

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title = "CHANGE IN STRATEGY AND MCS: A MATCH OVER TIME?",

abstract = "This paper examines the relationship between strategy and MCS over time to study whether MCS changes when there is a change in strategic typology. This was achieved through the use of a questionnaire, supplemented with documentation review and interviews, in a public sector organization that had experienced a strategic change. The results showed that, as strategy changed, the MCS also changed. There was a significant increase in the use of both formal and informal control mechanisms over the period examined, which is consistent with Simons (1987). Furthermore, the manner in which some controls were used became more interactive.",

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CHANGE IN STRATEGY AND MCS: A MATCH OVER TIME?

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