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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Cites
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Cited by
An organizational learning framework: From intuition to institution
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Configuring management control systems: Theorizing the integration of strategy and sustainability
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The use of Web analytics for digital marketing performance measurement
Järvinen, J., & Karjaluoto, H. (2015) · Industrial Marketing Management · doi:10.1016/j.indmarman.2015.04.009 · Cited by 364
Strategy, IT and control @ eBay, 1995-2005: The management control system (MCS) as consumer product
N. Stone, D., N. Nikitkov, A., & C. Miller, T. (2014) · Qualitative Research in Accounting & Management · doi:10.1108/qram-06-2013-0025 · Cited by 8
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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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.
