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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, Nirosha D. Kapu Arachchilage
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, Nirosha D. Kapu Arachchilage
Theses: Doctorates and Masters
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 …