Management control systems and firm competences

Aktivität: VortragWissenschaftlicher Vortrag (Science-to-Science)

Beschreibung

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.
Zeitraum23 Sep. 200925 Sep. 2009
Ereignistitel5TH CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL
VeranstaltungstypKeine Angaben
BekanntheitsgradInternational