Activity: Talk or presentation › Science to science
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 Sept 2009 → 25 Sept 2009
5TH CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL