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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Status of publication | Published |
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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)