Authors: Metka Tekavcic, Darja Peljhan
Addresses: Faculty of Economics, University of Ljubljana, Kardeljeva ploscad 17, SI-1000 Ljubljana, Slovenia. ' Faculty of Economics, University of Ljubljana, Kardeljeva ploscad 17, SI-1000 Ljubljana, Slovenia
Abstract: The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS) in a particular company. In this paper, Miles and Snow|s (1978) definition of strategy is adopted. Our results show that in the defender period the case company focused on traditional basic MCS| information. Then it made a very distinctive shift from defender to prospector strategy. In these phases MCS changes followed strategy changes. The paper|s major contribution is that it incorporates a wider range of controls, including informal mechanisms, as opposed to the majority of prior studies.
Keywords: case study; defender strategy; MCS; management control systems; prospector strategy.
International Journal of Trade and Global Markets, 2010 Vol.3 No.1, pp.5 - 23
Published online: 15 Dec 2009 *Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article