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Empirical research on management control


Kürschner, Sandro. Empirical research on management control. 2013, University of Zurich, Faculty of Economics.

Abstract

Studies on the management control system have evolved since its first work published. Management control is the process by which managers influence other members of the organization to implement the organization’s strategies. The guiding framework for this research is an instrument-oriented framework developed by Malmi and Brown, which represents the most intuitive and recent framework by synthesizing nearly four decades of research. To date, only one publication has used this management control system framework. This dissertation tackles different sections of the “MCS as a package” framework. Using quantitative meta-analysis, “Design parameters of the strategic planning process and organizational performance” examines empirical studies on the relationship between organizational performance and design parameters of the strategic planning process. Existing research on the effect of the top management team (TMT) in a firm on management control systems is scarce. “CEO Duality, TMT Composition, and Management Control in Low- and High-risk-taking Firms” clarifies the relationship between the composition of TMTs and the configuration of management control systems. Paper 3, “Management Control, Entrepreneurial Orientation, and Moderating Influence of Participation,” studies the relationship between entrepreneurial orientation and management control systems. Management control systems, as a package, are an increasingly important topic in management accounting research. This dissertation strives to provide a strong contribution to this research stream.

Abstract

Studies on the management control system have evolved since its first work published. Management control is the process by which managers influence other members of the organization to implement the organization’s strategies. The guiding framework for this research is an instrument-oriented framework developed by Malmi and Brown, which represents the most intuitive and recent framework by synthesizing nearly four decades of research. To date, only one publication has used this management control system framework. This dissertation tackles different sections of the “MCS as a package” framework. Using quantitative meta-analysis, “Design parameters of the strategic planning process and organizational performance” examines empirical studies on the relationship between organizational performance and design parameters of the strategic planning process. Existing research on the effect of the top management team (TMT) in a firm on management control systems is scarce. “CEO Duality, TMT Composition, and Management Control in Low- and High-risk-taking Firms” clarifies the relationship between the composition of TMTs and the configuration of management control systems. Paper 3, “Management Control, Entrepreneurial Orientation, and Moderating Influence of Participation,” studies the relationship between entrepreneurial orientation and management control systems. Management control systems, as a package, are an increasingly important topic in management accounting research. This dissertation strives to provide a strong contribution to this research stream.

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Additional indexing

Item Type:Dissertation
Referees:Pfaff Dieter, Keil Thomas
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Language:English
Date:2013
Deposited On:03 Mar 2014 08:38
Last Modified:08 Dec 2017 04:38
Number of Pages:96
Related URLs:http://www.recherche-portal.ch/zbz/action/display.do?fn=display&vid=ZAD&doc=ebi01_prod010046366 (Library Catalogue)
Other Identification Number:merlin-id:9242

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