The Role of Strategic Flexibility in The Associations between Management Control System Characteristics and Strategic Change

Q2 Economics, Econometrics and Finance Contemporary Management Research Pub Date : 2016-11-27 DOI:10.7903/CMR.13851

M. Srour, K. Baird, H. Schoch

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引用次数: 5

Abstract

The research question addressed in this paper is this: what is the role of strategic flexibility as a product of MCS characteristics, an enabler of strategic change, and a mediating variable in the relationships between MCS characteristics and strategic change? This focus fills a gap in the literature which in the past has reported research primarily on the nexus between MCS characteristics and strategic change. Data are collected through a mail-based survey of strategic business units in Australian manufacturing organizations. The findings indicate that two MCS characteristics (the timeliness and interactive use of information) lead to strategic flexibility, that strategic flexibility leads to strategic change (operational change), and that strategic flexibility mediates the relationships between these particular MCS characteristics and strategic change. The study’s findings offer a more comprehensive theory of strategic management in dynamic environments, which contributes to the MCS–strategy literature and informs the practice of organizational management with reference to the resource-based view of the firm. In particular, the findings indicate to researchers in the MCS–strategy field that, although some MCS characteristics might lead directly to strategic change, greater attention should be paid to the role of strategic flexibility as a product of MCS characteristics, an enabler of strategic change, and a mediator in the relationships between certain MCS characteristics and strategic change. Keywords: Management Control Systems, Strategic Flexibility, Strategic Change To cite this document: Mark Srour, Kevin Baird, and Herb Schoch, "The Role of Strategic Flexibility in The Associations between Management Control System Characteristics and Strategic Change", Contemporary Management Research, Vol.12, No.3, pp. 371-406, 2016. Permanent link to this document: http://dx.doi.org/10.7903/cmr.13851

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战略灵活性在管理控制系统特征与战略变革关联中的作用

本文的研究问题是:战略灵活性作为MCS特征的产物、战略变革的推动者和中介变量，在MCS特征与战略变革的关系中扮演了怎样的角色?这一重点填补了过去文献中主要报道MCS特征与战略变革之间关系的研究空白。数据收集通过邮件为基础的调查战略业务单位在澳大利亚制造组织。研究结果表明，两个MCS特征(信息的时效性和交互式使用)导致战略灵活性，战略灵活性导致战略变革(运营变革)，战略灵活性在这些特定MCS特征与战略变革之间的关系中起中介作用。该研究的发现为动态环境中的战略管理提供了一个更全面的理论，这有助于mcs -战略文献，并为参考企业资源基础观点的组织管理实践提供了信息。研究结果特别提示MCS -战略研究领域的研究者，尽管某些MCS特征可能直接导致战略变革，但战略灵活性作为MCS特征的产物、战略变革的推动者和某些MCS特征与战略变革之间关系的中介作用应得到更多关注。引用本文:Mark Srour, Kevin Baird, Herb Schoch，“战略灵活性在管理控制系统特征与战略变革之间关联中的作用”，《当代管理研究》，第12卷，第3期，第371-406页，2016。此文档的永久链接:http://dx.doi.org/10.7903/cmr.13851

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来源期刊

Contemporary Management Research Economics, Econometrics and Finance-Economics and Econometrics

CiteScore

3.20

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0.00%

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