This finding is inconsistent with Nilsson and Rapp [1999], who found that the way in which MCS are designed influences strategy formulation at the senior management level, and strategy implementation at the operational level. In addition, the two organizations studied by Mouritsen et al. [2001], illustrated the influence of controlsystems on the formulation of their outsourcing strategy. In both organizations, outsourcing was regarded as an integral part of the strategy. The advent of outsourcing, however, left a gap in the control system, which resulted in the introduction of new MCS to re-establish control. Importantly, new informal controls resulted in changes in the perception about how strategy should be formulated as well as implemented.
This finding is inconsistent with Nilsson and Rapp [1999], who found that the way in which MCS are designed influences strategy formulation at the senior management level, and strategy implementation at the operational level. In addition, the two organizations studied by Mouritsen et al. [2001], illustrated the influence of controlsystems on the formulation of their outsourcing strategy. In both organizations, outsourcing was regarded as an integral part of the strategy. The advent of outsourcing, however, left a gap in the control system, which resulted in the introduction of new MCS to re-establish control. Importantly, new informal controls resulted in changes in the perception about how strategy should be formulated as well as implemented.
การแปล กรุณารอสักครู่..