Strategising in the midst of management controls

a case study on the relationship between management controls and promises on strategies

Matthäus Tekathen, Binh Bui*, Zhichao (Alex) Wang

*Corresponding author for this work

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

By understanding strategies as promises, this study investigates how management controls are implicated in organisations’ strategising practice under continuous changes of external forces. Based on a historical case study of a New Zealand electricity firm, the study shows how multiple management controls facilitate a strategising practice that focuses on repromising new futures for the firm by enabling senior managers, board members and operational staff to memorise, forget and forgive promises made. The study suggests that organisations seeking to move from one promised future to another use management controls to help develop, solidify and bridge promises.

Original languageEnglish
Pages (from-to)1763-1804
Number of pages42
JournalAccounting and Finance
Volume59
Issue number3
DOIs
Publication statusPublished - Sep 2019
Externally publishedYes

Keywords

  • Management control(s)
  • Strategy
  • Strategising
  • Promise
  • Qualitative case study

Fingerprint Dive into the research topics of 'Strategising in the midst of management controls: a case study on the relationship between management controls and promises on strategies'. Together they form a unique fingerprint.

Cite this