"December 2001" Includes bibliographical references : (p. 31-32) Simons (1990) notion of interactive controls has been used in the literature to examine the role of management control systems in facilitating strategic change. The implications of strategic change for routine diagnostic feedback mechanisms have received less attention. Drawing on interview and archival data from a single case study of an Australian pump manufacturer, we examine the way diagnostic controls are used in the immediate period following strategic change. The changes in diagnostic controls are shown not only to align the organization in a self-regulating way to a new strategic direction, but also to promote learning, co-operation and culture change which are integral to, rather than an outcome of the strategic change process.
Identifer | oai:union.ndltd.org:ADTP/109637 |
Date | January 2001 |
Creators | Lawson, Benn. |
Publisher | Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems |
Source Sets | Australiasian Digital Theses Program |
Language | English |
Detected Language | English |
Relation | ANU, NACU:N, NAVC, NMQU, QBON, QUSQ, QUT:GP, VBAX, VBX, VLU, VLU:W, VMOU, VSL, VSWT, WCX, XNTU |
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