Linking uses of management control systems with strategic capabilities and business level strategies for organizational performance evidence from the Sri Lankan textile and apparel industry

Publication Year:
2010
Usage 307
Abstract Views 272
Downloads 35
Repository URL:
http://ro.ecu.edu.au/theses/369
Author(s):
Kapu Arachchilage, Nirosha D
Tags:
Textile industry; Sri Lanka; Management; Management information systems; Management Sciences and Quantitative Methods
thesis / dissertation description
This research investigates how the uses of Management Control Systems (MCS), namely, diagnostic use and interactive use, as moderating variables, influence the relationship between business (competitive) strategies (which are determined by strategic capabilities) and organizational performance. Simons’ levers of control model, Porter’s theory of generic competitive strategy and the Resource Based View (RBV) of strategy have been considered as the underpinning theories and models of the study in developing the theoretical framework and hypotheses. The theoretical framework consists of two strategic capabilities (low cost competency and uniqueness competency), two generic business strategies (cost leadership and differentiation), two uses of MCS (diagnostic and interactive) and organizational performance as the study variables leading to twelve hypotheses based upon the extant literature. In this quantitative research, five hypotheses are developed as exploratory while the other seven hypotheses are confirmatory.