Authors: Stefan Linder; Simon S. Torp
Addresses: ESSEC Business School, Avenue Bernard Hirsch, BP 50105, 95021 Cergy-Pontoise Cedex, France ' Aarhus University - Herning, Birk Centerpark 15, 7400 Herning, Denmark
Abstract: Fostering entrepreneurial behaviour has become a key necessity for established firms today and is attracting increasingly scholarly attention. Surprisingly, the role of Management Control Systems (MCS) has, however, remained underexplored. Given their pervasiveness in practice, this seems unfortunate. This even more so as MCS have often been portrayed as at odds with creative or innovative activities. Relying on a sample of Denmark's 500 largest firms, we test the impact of key MCS on middle managers' engagement in entrepreneurial behaviour. Results support both a positive as well as a negative view on MCS' role for entrepreneurship: Some MCS are positively related, while others are negatively related. Thus, the choice of appropriate MCS provides a lever by which top managers can influence the level of entrepreneurship in their firms.
Keywords: management control systems; strategic entrepreneurship; intrapreneurship; middle managers; Denmark; balanced scorecard; incentives; change management; entrepreneurial engagement; entrepreneurial behaviour.
International Journal of Strategic Change Management, 2014 Vol.5 No.2, pp.107 - 124
Available online: 02 Apr 2014 *Full-text access for editors Access for subscribers Purchase this article Comment on this article