The role of management control systems in creating competitive advantage: new perspectives

  • Robert Simons


For the last two decades, management control systems have been conceputalized in terms of implementing a firm’s strategy. This view fails to recognize, however, the power of management control systems in the strategy formulation process. Based on a 2 year field study, a new model is presented to show how interactive management control systems focus organizational attention on strategic uncertainties. This process is examined in two competing firms to illustrate how top managers use formal systems to guide the emergence of new strategies and ensure continuing competitive advantage.


Competitive Advantage Management Control Business Unit Corporate Strategy Entrepreneurial Firm 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer Science+Business Media Dordrecht 1990

Authors and Affiliations

  • Robert Simons
    • 1
  1. 1.Graduate School of Business AdministrationHarvard UniversityUSA

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