Strategic orientation and top management attention to control systems
研究了高层管理者如何利用特定的控制系统聚焦组织对战略不确定性的关注，从而引导新战略举措的制定，基于美国医疗产品行业30家企业的实地数据构建了模型和命题。
Abstract Management control systems are viewed typically as management‐by‐exception tools for implementing intended strategies. This study provides a different perspective by focusing on the way that top managers use specific control systems to focus organizational attention on strategic uncertainties and thereby guide the development of new strategic initiatives. Analysis of field‐based data from 30 businesses in the U.S. health care products industry is used to develop a model and propositions that distinguish between interactive and diagnostic control systems, and illustrate the selective use of these systems in different strategic contexts.