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Strategic orientation and top management attention to control systems
Author(s) -
Simons Robert
Publication year - 1991
Publication title -
strategic management journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 11.035
H-Index - 286
eISSN - 1097-0266
pISSN - 0143-2095
DOI - 10.1002/smj.4250120105
Subject(s) - strategic control , strategic management , management control system , control (management) , perspective (graphical) , process management , strategic alignment , strategic planning , business , focus (optics) , orientation (vector space) , strategic financial management , field (mathematics) , strategic thinking , knowledge management , marketing , computer science , artificial intelligence , physics , geometry , mathematics , pure mathematics , optics
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.