Download This PaperManagement Control Systems and Multiple Goals
55 Pages Posted: 25 Jan 2008 Last revised: 6 Jul 2010
Date Written: July 5, 2010
Abstract
This study explores whether alignment of management control systems and organizational integration mechanisms leads to performance improvements when the firm pursues multiple goals. The paper develops the argument that making consistent choices among control systems and integration mechanisms lead to better performance, provides an empirical analysis that demonstrates simultaneous performance improvements in growth and profitability as a consequence of alignment. Additional analyses explore whether environmental turbulence moderate the effects of alignment.
Keywords: Alignment, management control systems, integration mechanisms, performance
JEL Classification: M10, M11, M30, M40
Suggested Citation: Suggested Citation
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