The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study

摘要

We study the interaction between management control systems and strategy and its impact on organisational performance considering the way in which multiple aspects of control systems and dimensions of context combine in a variety of ways to enhance performance. Our purpose is to investigate the relationship among management control systems, strategy and organisational performance in a particular company. The contribution of this study is that it upgrades the existing theory in that it does not only establish a relationship between strategy and management control systems, but also considers how this relationship impacts on organisational performance. The study shows that the combination of performance-driven behaviour and regular use of management control systems leads to improved results. The second contribution of the study is that it incorporates a wider range of controls, including informal controls as being equally important as formal controls, to provide a more comprehensive analysis, as opposed to the majority of prior studies focusing on a more limited range of controls. In this way, this paper contributes to the literature in terms of examination of the broader components of management control systems than was previously done.%V prispevku proučujemo medsebojno delovanje managerskih sistemov nadzora in strategije ter njegov vpliv na uspešnost poslovanja. Naš namen je raziskati odnos med managerskimi sistemi nadzora, strategijo in uspešnostjo poslovanja v izbra-nem slovenskem podjetju. Prispevek pričujoče raziskave je v tem, da nadgrajuje obstoječo teorijo, ker se ne osredotoča le na proučevanje odnosa med staretgijo in managerskimi sistemi nadzora pač pa upošteva tudi vpliv tega odnosa na uspešnost poslovanja podjetja. Ugotovili smo, da kombinacija ciljno usmerjenega vedenja ter redne uporabe managerskih sistemov nadzora vodi do boljših poslovnih rezultatov. Drugi prispevek raziskave je v tem, da vključuje širok nabor kontrolnih mehanizmov, saj upošteva tudi neformalne oblike nadzora kot enakovredne formalnim. S tem omogoča celovitejšo analizo kot prejšnje raziskave s tega področja, ki so se osredotočile na bolj omejen nabor kontrolnih mehanizmov (predvsem formalnih). Na ta način članek nadgrajuje obstoječo literaturo s področja proučevanja managerskih sistemov nadzora.