The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study | Zendy

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The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study

Author(s) -

Melek Eker

Publication year - 2016

Publication title -

business and economics research journal

Language(s) - English

Resource type - Journals

ISSN - 1309-2448

DOI - 10.20409/berj.2016422343

Subject(s) - management control system , empirical research , business , control (management) , computer science , industrial organization , mathematics , statistics , artificial intelligence

In recent years, there has been growing interest in examining the relationships among management control systems, business strategy and firm performance. In this study, the interactions of management control systems and strategy with their impact on firm performance are examined with an empirical analysis, based on the data from 94 manufacturing firms from the top 500 in Turkey in 2014. The results support the postulate that high interaction between interactive control system (ICS) and differentiation strategy (DS) is associated with high firm performance and that high interaction between diagnostic control system (DCS) and cost leadership strategy (CS) is associated with high firm performance.

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