Management control systems from an organizational life cycle perspective: the role of input, behavior and output controls

Research output: Contribution to journalMeeting abstract

Abstract

This study examines the association between the use of three types of controls (input, behavior and output) and Miller and Friesen's (1984) organizational life cycle (OLC) stages (birth, growth, maturity, revival and decline). Data were collected from 1000 General Managers in Australian manufacturing business units. The results indicate that the extent of use of different controls is associated with OLC stages. Specifically, both behavior and input controls were found to be used to a significantly greater extent than output controls in both the birth stage and the growth stage, while all three types of controls were used to a similar level in the maturity and revival stages. An examination of the extent of use of controls across OLC stages revealed that each type of control was used to a significantly greater extent in the growth and revival stages than the birth and maturity stages. The study contributes to the literature by linking Management Control System studies to OLC studies. Most importantly, the study assists Australian manufacturing business units in identifying the appropriate use of controls both in and across OLC stages.
Original languageEnglish
Pages (from-to)90
Number of pages1
JournalExpo 2011 Higher Degree Research : book of abstracts
Publication statusPublished - 2011
Externally publishedYes
EventHigher Degree Research Expo (7th : 2011) - Sydney
Duration: 10 Oct 201111 Oct 2011

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