Management Control Systems as a Package

The general question of this project is on how organisations in different countries configure their Management Control Systems (MCS) and what impact the different configurations have on performance. The specific aim is to conceptualize and empirically analyse the MCS packages and the linkages between control elements.

The study is placed in a highly international context collaborating with 12 global research teams from universities in Scandinavian countries over Western and Southern Europe to Australia and Canada.

The objectives of the study comprise the contingent nature of MCS packages, the interrelationship and design of MCS packages, and the effectiveness of MCS packages. Our aim is to extend the existing idea MCS operating as a package by explicit theorizing how MCS packages can be configured and are interrelated to each other. In addition we will examine the effectiveness of MCS packages in terms of strategy exploitation and exploration thus implementing theoretical assumptions into a highly relevant practical context. We want to find out which kind of MCS packages fit certain organisation types and drive performance. To enrich our findings we will explore cultural aspects like uncertainty avoidance or power distance in using the GLOBE study constructs.

Ansprechpartner:

Dipl.-Kfm. Michael Hanzlick
Prof. Dr. Rolf Brühl