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..

RIS

@CONFERENCE{Speckbacher2009,
title = {Management control systems and firm competences},
author = {Gerhard Speckbacher and Margret Stix},
year = {2009},
address = {Nizza},
url = {http://www.eiasm.org},
language = {EN},
misc = {5TH CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL},
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.},
}