Management Control Systems and Strategy: A Resource based Perspective. Evidence from Greece

نویسنده

  • Nikolaos Theriou
چکیده

The aim of this study is to empirically examine, from the resource-based perspective, the relationship between the use of management control systems (MCS) and organisational capabilities in the Greek context. Specifically, the study follows Henri s (2006) methodology and explores the relationships between the diagnostic and interactive uses of performance measurement systems (PMS) and the five capabilities (e.g. market orientation, organisational learning, entrepreneurship, innovativeness and market responsiveness) leading to strategic choice. Results revealed that diagnostic use of PMS negatively influence only the organisational learning, while the interactive use positively interacts with most of the capabilities.

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تاریخ انتشار 2011