This paper focuses on the question whether certain management control system (MCS) configurations are associated with certain firm competences. We argue that the traditional view of MCS follows a transaction cost economic theory of the firm while the resource based theory of the firm suggests an interpretation of MCS as firm competences. Based on our theoretical considerations, we develop a set of hypotheses on the association of MCS characteristics and firm competences which are tested using data from a survey of 238 manu-facturing firms in Austria and Germany.
23 Sep. 2009 → 25 Sep. 2009
5TH CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL