Business as usual? An institutional view of the relationship between management control systems and strategy

Tucker, B. P. and Parker, L. D. (2015) Business as usual? An institutional view of the relationship between management control systems and strategy. Financial Accountability and Management, 31(2), pp. 113-149. (doi: 10.1111/faam.12050)

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Abstract

The relationship between management control systems (MCS) and strategy has received considerable attention in the management control literature. Contingency-based approaches, however, have traditionally dominated this research, with limited attention devoted specifically to how MCS and strategy may combine in organisations operating within highly institutionalised environments. Adopting an institutional perspective, the current study is based on interviews with CEOs and senior executives in 32 Australian Not-for-Profit organisations. Our findings indicate a tendency for these organisations to decouple informal control from MCS, producing a ‘business as usual’ mentality via the pervasive informal approach to control, supplanting contingency-based predictions relating to MCS-strategy relations.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Tucker, B. P., and Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Financial Accountability and Management
Publisher:Wiley
ISSN:0267-4424
ISSN (Online):1468-0408
Published Online:02 April 2015

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