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Strategy and management control systems: A study of the design and use of management control systems following takeover

Strategy and management control systems: A study of the design and use of management control... This paper describes and analyses the approach taken by four well‐known Swedish companies to management control following takeover. The findings suggest two factors which can explain how the management control systems were designed and used after an acquisition: the corporate strategy of the acquirer and the business strategy of the acquired company. The case studies show how these forces could impose mutually inconsistent requirements on the management control system of the acquired firm, and also how these inconsistencies were resolved. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

Strategy and management control systems: A study of the design and use of management control systems following takeover

Accounting & Finance , Volume 42 (1) – Mar 1, 2002

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References (47)

Publisher
Wiley
Copyright
Copyright © 2002 Wiley Subscription Services, Inc., A Wiley Company
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/1467-629X.00003
Publisher site
See Article on Publisher Site

Abstract

This paper describes and analyses the approach taken by four well‐known Swedish companies to management control following takeover. The findings suggest two factors which can explain how the management control systems were designed and used after an acquisition: the corporate strategy of the acquirer and the business strategy of the acquired company. The case studies show how these forces could impose mutually inconsistent requirements on the management control system of the acquired firm, and also how these inconsistencies were resolved.

Journal

Accounting & FinanceWiley

Published: Mar 1, 2002

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