The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Strategic orientation and top management attention to control systems
Abstract
Management control systems are viewed typically as management‐by‐exception tools for implementing intended strategies. This study provides a different perspective by focusing on the way that top managers use specific control systems to focus organizational attention on strategic uncertainties and thereby guide the development of new strategic initiatives. Analysis of field‐based data from 30 businesses in the U.S. health care products industry is used to develop a model and propositions that distinguish between interactive and diagnostic control systems, and illustrate the selective use of these systems in different strategic contexts.
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Citations
Cites
Organizational Strategy, Structure, and Process
Miles, R. E., Snow, C. C., Meyer, A. D., & Coleman, H. J. (1978) · Academy of Management Review · doi:10.5465/amr.1978.4305755 · Cited by 4,527
Cited by
An organizational learning framework: From intuition to institution
Crossan, M. M., Lane, H. W., & White, R. E. (1999) · The Academy of Management Review · doi:10.2307/259140 · Cited by 4,544
Performance measurement system design: A literature review and research agenda
Neely, A., Gregory, M., & Platts, K. (1995) · International Journal of Operations & Production Management · doi:10.1108/01443579510083622 · Cited by 3,259
Chenhall, R. H. (2003) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(01)00027-7 · Cited by 3,237
Configuring management control systems: Theorizing the integration of strategy and sustainability
Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012) · Management Accounting Research · doi:10.1016/j.mar.2012.06.003 · Cited by 630
Bisbe, J., Batista-Foguet, J.-M., & Chenhall, R. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.010 · Cited by 422
Metadata
- Authors
- Simons, R.
- Venue
- Strategic Management Journal
- Publisher
- Wiley
- Published
- 1991-01
- Volume
- 12
- Issue
- 1
- Pages
- 49-62
- ISSN
- 0143-2095 (ISSN-L)
- 1097-0266
- OpenAlex
- W2103951518
- Cited by
- 737
- References
- 1
- FWCI
- 11.30
- Type
- journal article
- Language
- en
- Open access
- closed
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- Simons, R. (1991). Strategic orientation and top management attention to control systems. Strategic Management Journal. https://doi.org/10.1002/smj.4250120105
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
