The paradox of strategic controls
回顾了战略控制文献，对比了建立战略控制系统的理论论据与现实中很少公司实际采用这一系统的证据，指出了建立该系统的困难，并提出了一个权变理论框架来探索哪些企业最需要战略控制系统。
Abstract This paper reviews the literature on strategic controls. It summarizes the main theoretical arguments that have been put forward for establishing strategic control systems, and contrasts these arguments with evidence that suggests that few companies in fact have a strategic control system in place. The paper then identifies some of the difficulties that may be associated with establishing a strategic control system, points up issues that require further empirical research, and suggests a framework for exploring a contingency theory concerning the sorts of businesses in which strategic control systems would be most and least valuable.