A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Does business strategy and management control system fit determine performance? (2023)


Jukka, T. (2023). Does business strategy and management control system fit determine performance?. International Journal of Productivity and Performance Management, 72(3), 659-678. https://doi.org/10.1108/ijppm-11-2020-0584


JYU-tekijät tai -toimittajat


Julkaisun tiedot

Julkaisun kaikki tekijät tai toimittajatJukka, Tapio

Lehti tai sarjaInternational Journal of Productivity and Performance Management

ISSN1741-0401

eISSN1758-6658

Julkaisuvuosi2023

Ilmestymispäivä23.07.2021

Volyymi72

Lehden numero3

Artikkelin sivunumerot659-678

KustantajaEmerald

JulkaisumaaBritannia

Julkaisun kielienglanti

DOIhttps://doi.org/10.1108/ijppm-11-2020-0584

Julkaisun avoin saatavuusAvoimesti saatavilla

Julkaisukanavan avoin saatavuusOsittain avoin julkaisukanava

Julkaisu on rinnakkaistallennettu (JYX)https://jyx.jyu.fi/handle/123456789/77224


Tiivistelmä

Purpose
This 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/approach
This 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.

Findings
Four types of MCS were identified and were labelled clan, adhocracy, market and hierarchy. The sample was split into defender, analyser, prospector and reactor strategies. The results showed defender strategies performed better with hierarchy or market type MCSs while prospector strategies performed better with clan or adhocracy MCS types. Analysers performed acceptably with all MCS types.

Practical implications
The results of this study suggest that organisations should align their business strategy with a certain MCS type to achieve good performance. Also, alignment of top management and business strategy is supported as the top management properties differ between the MCS types.

Originality/value
This research contributes to the management control and strategy literature by demonstrating how the alignment between organisation business strategy and organisation-level MCS type determines organisational performance. The results suggest that differing business strategies yield better performance when aligned with the appropriate management controls represented by an MCS type.


YSO-asiasanatorganisaatiotjohtaminenliiketoimintamallitstrategiatstrateginen johtaminenyritysstrategiatsuorituskyky

Vapaat asiasanatmanagement control system; business strategy; performance; typology


Liittyvät organisaatiot

JYU-yksiköt:


OKM-raportointiKyllä

Raportointivuosi2023

Alustava JUFO-taso1


Viimeisin päivitys 2024-26-03 klo 20:56