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Role of management control systems in crafting realized strategies

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  • David Naranjo-Gil

Abstract

The distinction between deliberate and emergent strategy implementation is rarely acknowledged in management control literature, which has promoted a passive view of control systems tailored explicitly to support the strategic planning. This paper analyzes how management control systems facilitate organizations to realize their intended strategies. Hypotheses are tested using survey data from CEOs of Spanish hospitals. Partial least squares is used as a statistical technique to test the integral causal path model. Results show that boundary and diagnostic control systems have primarily a positive impact on the realization of deliberate strategies, whereas belief and interactive control systems positively affect emergent strategies. This study tries to clarify the fragmented results of the literature by analyzing the effect of the design (passive role) and the use (active role) of management control systems on both deliberate and emergent strategies. A practical implication of this paper is that managers should focus on both the design and the use of management control systems to implement strategies successfully. This study is among the first to provide empirical evidence on how different levers of control complement each other in crafting realized strategies.

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  • David Naranjo-Gil, 2016. "Role of management control systems in crafting realized strategies," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 17(6), pages 865-881, November.
    • Handle: RePEc:taf:jbemgt:v:17:y:2016:i:6:p:865-881
    DOI: 10.3846/16111699.2014.994558
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    Cited by:

    1. Eka Ardhani Sisdyani & Bambang Subroto & Erwin Saraswati & Zaki Baridwan, 2020. "Levers of Eco-control and Green Behavior in Medical Waste Management," International Journal of Energy Economics and Policy, Econjournals, vol. 10(4), pages 194-204.
    2. Bajra, Ujkan & Čadež, Simon, 2018. "Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective," Economic Systems, Elsevier, vol. 42(1), pages 151-163.
    3. 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.
    4. Laura Gomez-Ruiz & María J. Sánchez-Expósito, 2020. "The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability," Sustainability, MDPI, vol. 12(19), pages 1-21, October.
    5. Ashish Varma & Adnan Khan, 2023. "Simons levers of control disentangled: A quasi-experiment into the competitiveness of hybrid firms," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 19-41.
    6. Ana Filipa M. Roque & Maria-Céu G. Alves & Mário Raposo, 2020. "Management control in born-global firms: a case study," Estudios Gerenciales, Universidad Icesi, vol. 36(154), pages 3-14, March.
    7. Bellora-Bienengräber, Lucia & Derfuss, Klaus & Endrikat, Jan, 2023. "Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions," Accounting, Organizations and Society, Elsevier, vol. 106(C).

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