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 toimittajat: Jukka, Tapio
Lehti tai sarja: International Journal of Productivity and Performance Management
ISSN: 1741-0401
eISSN: 1758-6658
Julkaisuvuosi: 2023
Ilmestymispäivä: 23.07.2021
Volyymi: 72
Lehden numero: 3
Artikkelin sivunumerot: 659-678
Kustantaja: Emerald
Julkaisumaa: Britannia
Julkaisun kieli: englanti
DOI: https://doi.org/10.1108/ijppm-11-2020-0584
Julkaisun avoin saatavuus: Avoimesti saatavilla
Julkaisukanavan avoin saatavuus: Osittain avoin julkaisukanava
Julkaisu on rinnakkaistallennettu (JYX): https://jyx.jyu.fi/handle/123456789/77224
Tiivistelmä
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-asiasanat: organisaatiot; johtaminen; liiketoimintamallit; strategiat; strateginen johtaminen; yritysstrategiat; suorituskyky
Vapaat asiasanat: management control system; business strategy; performance; typology
Liittyvät organisaatiot
OKM-raportointi: Kyllä
VIRTA-lähetysvuosi: 2023
JUFO-taso: 1
