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Title: |
Competitiveness, flexibility and management controls: mobilising and managing flexibility in four SMEs |
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Author: |
Allan Hansen, Carsten Orts Hansen, Jan Mouritsen 
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Address: |
Department of Operations, Copenhagen Business School, Solbjerg Plads, 3, 2000 Frederiksberg, Denmark |
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Journal: |
International Journal of Manufacturing Technology and Management 2000 - Vol. 2, No.1/2/3/4/5/6/7 pp. 757-776 |
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Abstract: |
Flexibility often stands for competitiveness. Through a multiple case study of four SMEs, this paper analyses how flexibility is drawn into organisational situations and how it is managed through certain management control inscriptions. All four firms claim to be flexible, but they do so in very different ways, and the supporting management control mechanism differs widely among the situations. Flexibility is only ''something'' under specific conditions and it may even mean completely opposing things in different firms, e.g. both 'more components'' and ''fewer components''. This paper analyses flexibility and the associated management control inscriptions which translate it into competitiveness. |
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Keywords: |
flexibility; management accounting; constructivism; strategy. |
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DOI: |
10.1504/IJMTM.2000.001375 |
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