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Control systems in multibusiness companies:: from performance management to strategic management

Author

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  • Nilsson, Fredrik
  • Olve, Nils-Göran

Abstract

This article discusses the role of control systems in multibusiness companies. The focus is on formulation and implementation of corporate and business unit strategies. Three widely used categories of control models are discussed: (1) models for performance management, (2) models for value-based management, and (3) models for strategic management. The discussion is based upon central normative texts and examples from applications in Nordic companies. The description and discussion of the control models and their features should facilitate decision-making on the design and use of control systems in multibusiness companies.

Suggested Citation

  • Nilsson, Fredrik & Olve, Nils-Göran, 2001. "Control systems in multibusiness companies:: from performance management to strategic management," European Management Journal, Elsevier, vol. 19(4), pages 344-358, August.
    • Handle: RePEc:eee:eurman:v:19:y:2001:i:4:p:344-358
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    Cited by:

    1. Frederik Marx & Felix Wortmann & Jörg Mayer, 2012. "A Maturity Model for Management Control Systems," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 4(4), pages 193-207, August.
    2. Mylona, Marianthi I. & Charachousos, Stefanos Α. & Mylonas, Alexandros I. & Vourderi, Aggeliki D. & Theodorou, Panagiotis K., 2018. "Applying balanced scorecard methodology in public sector: The case of a vocational school in Greece," MPRA Paper 98629, University Library of Munich, Germany.
    3. Pinheiro de Lima, Edson & Gouvea da Costa, Sergio E. & Angelis, Jannis Jan & Munik, Juliano, 2013. "Performance measurement systems: A consensual analysis of their roles," International Journal of Production Economics, Elsevier, vol. 146(2), pages 524-542.

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