Research@Lincoln
    • Login
     
    View Item 
    •   Research@Lincoln Home
    • Theses and Dissertations
    • Theses and Dissertations with Restricted Access
    • View Item
    •   Research@Lincoln Home
    • Theses and Dissertations
    • Theses and Dissertations with Restricted Access
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Organizational strategy, technology and management control systems : an empirical study of New Zealand firms

    Xu, Sheng
    Abstract
    How an organization can achieve its potential and develop competitive advantage to be successful in today's globally fierce and competitive environment are the major themes of this research. Miles and Snow (1978) stated that an organization should have an articulated purpose and an established mechanism for achieving it. Strategy is the common key to the effective governance of organizations, large and small, and private and public. The proper design and use of management control systems is instrumental in successful strategy implementation, and consequently contributes to organization performance. (Merchant and Simons 1986; Govindarajan and Gupta 1985). Conversely, some researchers suggested that there is a strong relationship between the organizational technology employed and the characteristics of the management control systems. Thus, differences in the type of organizational technology employed should explain some of the differences among management control systems (MCS) employed (Machintosh 1994; Daft 2000). While considerable research has been done in examining strategy and management control systems, only limited work has considered the relationship between the organizational technology and management control systems. Additionally, there is a dearth of studies considering the effect of both variables on the management control systems. Thus the purpose of this research is to identify how well strategy and technology predict the style of MCS. The research tests the two - way interaction between organizational technology, strategy and management control systems. The empirical analysis based on a sample of 95 manufacturing firms randomly selected from New Zealand provides support for the hypothesis developed. The research results reveal that technology has more influence than strategy in predicting the use of management control systems; especially, in the use of input control systems. While many previous researchers have found that strategy was the dominant factor in the design and use of management control systems, the contradictory results from the current study provide a challenge to these findings.... [Show full abstract]
    Keywords
    Management Control System; technology; strategy; empirical study; New Zealand firms; strategic planning
    Date
    2005
    Type
    Thesis
    Access Rights
    Digital thesis can be viewed by current staff and students of Lincoln University only. Print copy available for reading in Lincoln University Library.
    Collections
    • Department of Global Value Chains and Trade [212]
    • Theses and Dissertations with Restricted Access [2207]
    Share this

    on Twitter on Facebook on LinkedIn on Reddit on Tumblr by Email

    View/Open
    Staff/student login to read
    Metadata
     Expand record
    This service is managed by Learning, Teaching and Library
    • Archive Policy
    • Copyright and Reuse
    • Deposit Guidelines and FAQ
    • Contact Us
     

     

    Browse

    All of Research@LincolnCommunities & CollectionsTitlesAuthorsKeywordsBy Issue DateThis CollectionTitlesAuthorsKeywordsBy Issue Date

    My Account

    LoginRegister

    Statistics

    View Usage Statistics
    This service is managed by Learning, Teaching and Library
    • Archive Policy
    • Copyright and Reuse
    • Deposit Guidelines and FAQ
    • Contact Us