Hoque, Zahirul; Chia, Maybelle - In: Qualitative Research in Accounting & Management 9 (2012) June, pp. 123-145
the nature and extent of use of the firm's management control systems (MCS), in particular its performance measurement … environment and strategy, and needs to be facilitated by a change in the MCS to create and sustain superior performance … systems in the context of change in an organization. Past research devoted to strategic change and MCS has not documented this …