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The Strategic Focus of Management Control Systems: The use of Innovative and Organic Processes

In: Proceedings of the International Conference on Managing the Asian Century

Author

Listed:
  • Chris Durden

    (School of Business James Cook University Cairns)

Abstract

There is limited knowledge about the practices organisations utilise to link their strategic focus to the development and operation of management control systems (MCS). The literature suggests that traditional MCS have limitations in this context. This paper reports the findings of a case study designed to observe and codify MCS practices and their interface with strategy within the natural setting of a consumer foods organisation. The findings provide evidence of an organic approach in the development and support of a strategic focus to MCS. This suggests an innovative style of organisational performance management in a contemporary organisation.

Suggested Citation

  • Chris Durden, 2013. "The Strategic Focus of Management Control Systems: The use of Innovative and Organic Processes," Springer Books, in: Purnendu Mandal (ed.), Proceedings of the International Conference on Managing the Asian Century, edition 127, chapter 26, pages 225-237, Springer.
    • Handle: RePEc:spr:sprchp:978-981-4560-61-0_26
    DOI: 10.1007/978-981-4560-61-0_26
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