Does an organization's competitive strategy influence the design and use of its management control system? Research methods based on selective interviewing, questionnaire data from 91 Canadian manufacturing firms, and multivariate statistical procedures are used to test hypotheses related to this question. / Major findings are discussed by considering individual design attributes of both operational and management control systems. The major conclusion of the study is that organizational strategies and controls are linked in systematic ways. The effects of two complex sets of competitive strategies on management accounting and control systems are discussed. Additional findings related to the effects on control systems of technology, external control, and firm size are also reported. / Based on the findings of the study and a detailed literature review, implications for managers and researchers are discussed.
| Identifer | oai:union.ndltd.org:LACETR/oai:collectionscanada.gc.ca:QMM.71936 |
| Date | January 1984 |
| Creators | Simons, Robert Leslie. |
| Publisher | McGill University |
| Source Sets | Library and Archives Canada ETDs Repository / Centre d'archives des thèses électroniques de Bibliothèque et Archives Canada |
| Language | English |
| Detected Language | English |
| Type | Electronic Thesis or Dissertation |
| Format | application/pdf |
| Coverage | Doctor of Philosophy (Faculty of Management.) |
| Rights | All items in eScholarship@McGill are protected by copyright with all rights reserved unless otherwise indicated. |
| Relation | alephsysno: 000191313, proquestno: AAINK66680, Theses scanned by UMI/ProQuest. |
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