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Title: Exploring mutual constitutions between management control systems and strategy
Author: Fujioka, Taka
Awarding Body: Oxford University
Current Institution: University of Oxford
Date of Award: 2011
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Although previous literature has developed and refined Simons' levers of control framework by emphasising the interrelatedness of different control systems (e.g. Henri 2006, Tuomela 2005, Widener 2007), little evidence has been provided on how these control systems are used consistently without creating any disorders or complexities. Therefore, inspired by recent turn in management accounting (Ahrens & Chapman 2005, 2007, Chua 2007, Hansen & Mouritsen 2005) and strategy research (Jarzabkowski 2005, Johnson et al. 2003, Whittington 1996, 2006) to practice based theorising, this study aimed to contribute to 'theoretical refinement' (Keating 1995) of Simons' framework by exploring how Simons' four levers of control work in different capacities in crafting and implementing strategy. This longitudinal field study of a large Japanese supermarket chain was conducted to explore interface between MCS and strategy in the process of < strategising. More specifically, the thesis attempted to uncover the black box of the relationship between strategy and MCS.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available