The relationship between management control system (MCS) and strategy has been widely discussed in literature but traditional studies on the fit between MCS and strategy assume that MCS must be designed to conform with a previously welldefined strategy. In this paper we adopt the idea that...

In this paper we discuss the Management Control Systems (MCSs)–strategy relationship in the light of an empirical analysis. We debate the attention to the fit of MCS and strategy at given moments in time which is typical of a contingency approach, and we search for an understanding of the...

Accuracy of cost accounting systems is a central issue in management accounting theory and practice. Over time a large set of allocation mechanisms has been developed and refined with the goal of providing accurate cost estimates of objects. Any bias in provided cost information is supposed to...

The link between specialization and resilience in the organizational design literature is oftentimes characterized as a trade-off: either organizations attune their structures to a narrow class of external stimuli, or they choose the ability to manage a wide variety of inputs, thus increasing...