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1 – 2 of 2Graziano Coller, Maria Laura Frigotto and Ericka Costa
The purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature…
Abstract
Purpose
The purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature on software development, the authors propose two archetypes of MCS implementation – waterfall and agile – and employ them to understand how the MCS-strategy fit unfolds over time.
Design/methodology/approach
The authors empirically ground the archetypes on two exploratory case studies based on the collection of extensive qualitative data.
Findings
The authors show that MCSs change not only in relation to strategy, but also in response to an autonomous source: implementation. These two implementation archetypes differ in their degrees of specification, in the ways in which the transitions among their implementation phases occur and in the sources and ways in which their feedback loops affect the MCSs; however, both shed light on the dynamic dimension of fit and show that the fit should be assessed over time.
Research limitations/implications
The two archetypes are derived from two exploratory cases. Further research may both strengthen the framework by testing the validity of the archetypes for a wider set of empirical cases and enrich the framework by investigating the determinants of agile and waterfall MCS implementation.
Practical implications
The introduction of MCS implementation to the determinants of fit or misfit provides practitioners with a further interpretation and an action driver for fit or misfit. MCS implementation should be coordinated with the pace of change of strategy and should be changed in relation to the possibility for an organisation to move from a process- to a people-centred system (or vice versa).
Originality/value
The authors propose two archetypes of MCS implementation, both of which support the empirical interpretation and theoretical reconceptualisation of the concept of the MCS-strategy fit in terms of dynamic fit.
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Manlio Del Giudice and Vincenzo Maggioni
The purpose of this special issue s to cover a substantial range of approach to knowledge management penetrating inquiry that goes beyond intra-organizational learning processes…
Abstract
Purpose
The purpose of this special issue s to cover a substantial range of approach to knowledge management penetrating inquiry that goes beyond intra-organizational learning processes to include inter-organizational perspectives.
Design/methodology/approach
As pointed out by the literature on various aspects of the knowledge processes within and between organizations, the work has been organized coherently with two “strains” of topics: the first one focused on managerial practices and operative directions of knowledge management, the other one pointed out on applications of knowledge management to inter-firm networks. Qualitative as well quantitative papers have been welcomed.
Findings
Opening up the idea of pluralism as a driving force in the knowledge economy pushes the organizations in a permanent cumulative process of adaptation and re-creation through innovative means of social interaction in global environments.
Research limitations/implications
The dynamic nature of the field is reflected in the fact that this project expanded to encompass emerging works on knowledge models and concepts that grew from conversations within the network.
Originality/value
This special issue aims to extend the current understanding on how diversity of approaches enhances the process of discovery: the authors convey the sense of where the stimulating challenges lie.
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