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.
- Management control(s)
- Qualitative case study