Despite the trend in investigating combinations of MC practices that form packages or systems, there is ambiguity about what is meant by a “control package” or “control system.” In this paper, we address questions related to MC as a package and as a system, both from a conceptual and...

Recent research in strategic management claims that firms need appropriate structures for capabilities to materialize into performance. Following this argument, we posit that the design of management control systems influences a firm's ability to exploit innovation capability and translate it...