Search results for "Management control system"
showing 3 items of 33 documents
Investing in strategic development : Management control of business model and managerial innovations
2018
Purpose This paper aims to explore management control in the strategic development of business model and managerial innovations. The issue is approached from the perspective of managerial work, aiming to outline what managers consider as essential elements of management control in these often iterative and learning-intensive developmental activities. Design/methodology/approach The study is based on the views of 20 managers engaged in strategic development and its control in various organisations. The interview data consist of the respondents’ experiences and project cases involving non-technological innovations. Qualitative content analysis is used to identify three key concepts of manage…
Does business strategy and management control system fit determine performance?
2021
PurposeThis study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy and MCS fresult in better performance?Design/methodology/approachThis study draws on the business strategy and MCS type literature to identify business strategies and MCS types. A scoring method was used to identify business strategy types and cluster analysis to identify MCS types from a sample of 80 firms and 621 firm-years of data. Analysis of variance was used analyse the differences.FindingsFour types of MCS were identified and were labelled clan, adhocracy, market and hierarchy. The sample was split into defen…
Kontrollikuutio : riskipainotettu kustannusvaikuttavuuden analyysi- ja johtamismalli kunnallisessa perusterveydenhuollossa
2020
There have been calls for cost-effective public services and the integration of management control and risk management systems. Municipalities currently need to consider aging populations and diminishing financial resources. But municipal services may also include other risks, such as reputational and political risks, along with changes in legislation as well as unexpected changes in operating circumstances. Risks and how they are managed affect both the costs and the effectiveness of municipal services. However, cost-effectiveness and risks are not clear-cut concepts, especially in the public health services. Therefore, in order to better understand risks in public sector management contro…