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Abstract

The Roles of Management Control Systems to Implement Strategic Change: The Case of Industrial Service Operations

Arun Shrivastawa

Dr. Dharam Beer Singh

1-6 Vol: 1, Issue: 2, 2011
Receiving Date: 2011-02-06
Acceptance Date: 2011-03-04
Publication Date: 2011-04-05
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Abstract

A number of authors have investigated the actual use and the related benefit of interactive control system in strategy
emergence, strategy implementation, innovation, organizational learning, and company performance (e.g. Obsorn, 1998;
Abernethy, 1999; Bisbe and Otley, 2004; Davila, 2000). However, some drawbacks have also been identified. Simons
(1995, 2000) points out that without due care, participants in the interactive control process may feel threatened by the
active interest and participation of senior managers; hence the threat of embarrassment can ruin learning. And such
involvement requires the important investment (both in cost and time). Simons (1987) proposed the top management “not
to usurp the decision rights of subordinates.

Keywords: Systems; Strategy; Change; Industry; Service; Operations

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