Quotation Speckbacher, Gerhard, Stix, Margret. 2009. Management control systems and firm competences. 5TH CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL, Nizza, Frankreich, 23.09.-25.09..


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Abstract

This paper focuses on the question whether certain management control system (MCS) configurations are associated with certain firm competences. We argue that the traditional view of MCS follows a transaction cost economic theory of the firm while the resource based theory of the firm suggests an interpretation of MCS as firm competences. Based on our theoretical considerations, we develop a set of hypotheses on the association of MCS characteristics and firm competences which are tested using data from a survey of 238 manu-facturing firms in Austria and Germany.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Paper presented at an academic conference or symposium
Language English
Title Management control systems and firm competences
Event 5TH CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL
Year 2009
Date 23.09.-25.09.
Country France
Location Nizza
URL http://www.eiasm.org

Associations

People
Speckbacher, Gerhard (Details)
Stix, Margret (Former researcher)
Organization
Institute for Strategy and Managerial Accounting IN (Details)
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