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Strategy implementation through hierarchical couplings in a management control package: an explorative case study

Author

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  • Berend Van der Kolk

    (University of Groningen)

  • Tom Schokker

    (University of Groningen)

Abstract

We examine how couplings of management control (MC) elements help to implement an organization’s strategy. Despite prior research stating that couplings between MC elements form a fruitful soil for further research, empirical studies in this area are still scarce. We draw on coupling theory to explore three hierarchical relations between MC elements, and examine how these couplings help to implement the organization’s strategy. We conducted a single case study in a medium-sized Dutch municipality, using interviews, observations and desk research. We identified three different types of couplings which yielded different effects, but were all distinctively helpful in implementing particular parts of the organization’s strategy. This study contributes to the MC literature by demonstrating how coupling theory can be operationalized to examine relations between MC elements in an MC package, and by showing how various hierarchical couplings can help to implement an organization’s strategy.

Suggested Citation

  • Berend Van der Kolk & Tom Schokker, 2016. "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 129-154, May.
    • Handle: RePEc:spr:jmgtco:v:27:y:2016:i:2:d:10.1007_s00187-015-0226-x
    DOI: 10.1007/s00187-015-0226-x
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    1. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
    2. Berend van der Kolk & Henk J. ter Bogt & Paula M.G. van Veen-Dirks, 2015. "Constraining and facilitating management control in times of austerity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(6), pages 934-965, August.
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    5. Ivar Friis & Allan Hansen & Tam�s V�mosi, 2015. "On the Effectiveness of Incentive Pay: Exploring Complementarities and Substitution between Management Control System Elements in a Manufacturing Firm," European Accounting Review, Taylor & Francis Journals, vol. 24(2), pages 241-276, June.
    6. Teemu Malmi, 2013. "Management control as a package—The need for international research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 229-231, February.
    7. Basil P. Tucker & Lee D. Parker, 2013. "Out of control? Strategy in the NFP sector: the implications for management control," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(2), pages 234-266, February.
    8. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
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    Cited by:

    1. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.
    2. Berend van der Kolk & Wesley Kaufmann, 2018. "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 93-113, August.
    3. Laurent Spang, 2024. "The evolution of the management control package (MCP) of a Caisse primaire d’assurance maladie (CPAM) over an extended period: Toward strategic alignment [L’évolution du package de systèmes de cont," Post-Print hal-04720336, HAL.
    4. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    5. Felício, Teresa & Samagaio, António & Rodrigues, Ricardo, 2021. "Adoption of management control systems and performance in public sector organizations," Journal of Business Research, Elsevier, vol. 124(C), pages 593-602.
    6. 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.
    7. Pushpa Rani, 2019. "Strategy Implementation in Organizations: A Conceptual Overview," Management, University of Primorska, Faculty of Management Koper, vol. 14(3), pages 205-218.

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    More about this item

    Keywords

    Package; Coupling; Hierarchy; Municipality; Public sector; Strategy;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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