Management control systems and their effects on strategy formation at middle‐management levels: evidence from a U.K. organization
通过深度纵向案例研究，考察了英国电信企业中管理控制系统对中层和基层管理者新想法与战略举措的影响，发现信念系统、行政控制和关键绩效指标会以不同方式塑造战略形成过程。
Abstract The relationship between management control systems (MCS) and the strategy process is a largely unexplored area of strategic management. This paper reports the findings of an in‐depth, longitudinal case study of a major British‐based organization operating within the increasingly globalized telecommunications industry. Informed by Simons' (, , ) theoretical model of the strategy process–MCS relationship, the study examines the nature and extent of this relationship at middle‐ and lower‐management levels. Of particular interest were the effects that the design and use of three groups of MCS have on the development of new ideas and initiatives. Findings suggest that beliefs systems influence managers' initiation or ‘triggering’ decisions, the use of administrative controls affects the location of strategic initiatives and may lead to the polarization of roles, and simultaneous emphasis on a range of key performance indicators can create a bias towards one set of measures and against another. Copyright © 2002 John Wiley & Sons, Ltd.