In the borderland between strategy and management control: theoretical framework and empirical evidence
2004 (English)Doctoral thesis, comprehensive summary (Other academic)
Strategy and management control are two fields of research that have become increasingly inter-linked. Research in strategy has shown, for instance, that strategies are of no effect unless they permeate the entire organization, and that they become obsolete if not renewed as the business environment changes. Similarly, research in management control has shown that management control loses its relevance if it does not reflect strategy or is not useful in operations. This dissertation considers a number of theoretical approaches to corporate and business strategies and their connection to management control. The reasoning is also examined in light of empirical data collected from major Swedish firms in various industries. One finding is that some combinations of corporate and business strategies and management control are more congruent than other combinations. An additional question discussed in the dissertation is how different types of business strategy could be changed and combined; these possibilities are studied empirically on the basis of data taken from annual reports of Nordic paper and pulp companies. The results show that the nature of business strategy can be changed over time, but that different kinds of business strategies can seldom be combined within the same business unit. Further, the dissertation treats the relationship between different perspectives on business strategies. Another central element of the dissertation is the design and use of performance measurement. On the basis of extensive empirical material from large Nordic firms in a variety of industries, performance measurement at Nordic firms is described, noting differences between countries and between dissimilar business strategies. According to the findings, the Nordic firms used a broad spectrum of measures, which according to theory should be more closely related to strategy than would financial measures alone.
Place, publisher, year, edition, pages
Linköping: Linköpings universitet , 2004. , 36 p.
Linköping Studies in Science and Technology. Dissertations, ISSN 0345-7524 ; 910
IdentifiersURN: urn:nbn:se:liu:diva-33175Local ID: 19156ISBN: 91-85295-82-5OAI: oai:DiVA.org:liu-33175DiVA: diva2:253998
2004-12-14, Visionen, IDA, Linköpings Universitet, Linköping, 13:15 (Swedish)
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