Skip to main content
Top

2014 | OriginalPaper | Chapter

10. Conclusions and Implications

Authors : Erik Jannesson, Fredrik Nilsson, Birger Rapp

Published in: Strategy, Control and Competitive Advantage

Publisher: Springer Berlin Heidelberg

Activate our intelligent search to find suitable subject content or patents.

search-config
loading …

Abstract

In this final chapter we discuss the book’s principal conclusions based on its empirical, theoretical and practical contributions. This is done in six subsections, each focusing on a specific issue. In the first section, we discuss the significance of strategic congruence and integrated control; in the second, the importance of the environment for internal changes and competitive advantage, as well as performance. We devote the third section to the control mix, the fourth to the role of IT systems in creating strategic congruence and integrated control. Then, in the fifth section, we treat questions of methodology before going on to the sixth subsection, where we conclude with a discussion on central issues where further research is needed. We would advise the reader that as the sections are clearly interlinked, certain discussions recur in several places in the chapter.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Footnotes
1
In the following text we only use the word firm.
 
Literature
go back to reference Ahlström, P. (2008). Strategier och styrsystem foör seniorboendemarknaden (Eng: Strategies and control systems for the senior housing market). Dissertation No. 1188, Linköping Studies in Science and Technology, Linköping University. Ahlström, P. (2008). Strategier och styrsystem foör seniorboendemarknaden (Eng: Strategies and control systems for the senior housing market). Dissertation No. 1188, Linköping Studies in Science and Technology, Linköping University.
go back to reference Ambrutytė, Z. (2008). Management control: Linking strategy with inter-organisational relationships. Dissertation No. 458, Linköping Studies in Arts and Science, Linköping University. Ambrutytė, Z. (2008). Management control: Linking strategy with inter-organisational relationships. Dissertation No. 458, Linköping Studies in Arts and Science, Linköping University.
go back to reference Anjou, A. (2008). Scanias framgång – Betydelsen av strategisk kongruens och integrerad styrning (Eng: Scania’s success – The importance of strategic congruence and integrated control), Licentiate thesis No. 1364. Linköping Studies in Science and Technology, Linköping University. Anjou, A. (2008). Scanias framgång – Betydelsen av strategisk kongruens och integrerad styrning (Eng: Scania’s success – The importance of strategic congruence and integrated control), Licentiate thesis No. 1364. Linköping Studies in Science and Technology, Linköping University.
go back to reference Brettell Grip, A.-K. (2009). Funding and accountability: Studies of a Swedish and a British chamber orchestra. Stockholm: Economic Research Institute, Stockholm School of Economics (EFI). Brettell Grip, A.-K. (2009). Funding and accountability: Studies of a Swedish and a British chamber orchestra. Stockholm: Economic Research Institute, Stockholm School of Economics (EFI).
go back to reference Brown, B., & Anthony, S. D. (2011). How P&G tripled its innovation success rate. Harvard Business Review, 89, 64–72. Brown, B., & Anthony, S. D. (2011). How P&G tripled its innovation success rate. Harvard Business Review, 89, 64–72.
go back to reference Burns, T., & Stalker, G. M. (1961). The management of innovation. London: Tavistock. Burns, T., & Stalker, G. M. (1961). The management of innovation. London: Tavistock.
go back to reference Chandler, A. D. (1962). Strategy and structure: Chapters in the history of the industrial enterprise. Cambridge: MIT Press. Chandler, A. D. (1962). Strategy and structure: Chapters in the history of the industrial enterprise. Cambridge: MIT Press.
go back to reference Galbraith, J. R., & Nathanson, D. A. (1978). Strategy implementation: The role of structure and process. St. Paul: West Publishing. Galbraith, J. R., & Nathanson, D. A. (1978). Strategy implementation: The role of structure and process. St. Paul: West Publishing.
go back to reference Gerdin, J., & Greve, J. (2004). Forms of contingency fit in management accounting research – A critical review. Accounting, Organizations and Society, 29, 303–326.CrossRef Gerdin, J., & Greve, J. (2004). Forms of contingency fit in management accounting research – A critical review. Accounting, Organizations and Society, 29, 303–326.CrossRef
go back to reference Gerdin, J., & Greve, J. (2008). The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society, 33, 995–1009.CrossRef Gerdin, J., & Greve, J. (2008). The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society, 33, 995–1009.CrossRef
go back to reference Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome. Management Accounting Research, 13, 299–321.CrossRef Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome. Management Accounting Research, 13, 299–321.CrossRef
go back to reference Granlund, M., & Mouritsen, J. (2003). Introduction: Problematizing the relationship between management control and information technology. The European Accounting Review, 12, 77–83.CrossRef Granlund, M., & Mouritsen, J. (2003). Introduction: Problematizing the relationship between management control and information technology. The European Accounting Review, 12, 77–83.CrossRef
go back to reference Hedman, J., Nilsson, F., & Westelius, A. (Eds.). (2009). Temperaturen på affärssystem i Sverige (Eng: Taking the temperature of ERP systems in Sweden). Lund: Studentlitteratur. Hedman, J., Nilsson, F., & Westelius, A. (Eds.). (2009). Temperaturen på affärssystem i Sverige (Eng: Taking the temperature of ERP systems in Sweden). Lund: Studentlitteratur.
go back to reference Hyvönen, T., Järvinen, J., & Pellinen, J. (2006). The role of standard software packages in mediating management accounting knowledge. Qualitative Research in Accounting & Management, 3, 145–160.CrossRef Hyvönen, T., Järvinen, J., & Pellinen, J. (2006). The role of standard software packages in mediating management accounting knowledge. Qualitative Research in Accounting & Management, 3, 145–160.CrossRef
go back to reference Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32, 349–410.CrossRef Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32, 349–410.CrossRef
go back to reference Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: The rise and fall of management accounting. Boston: Harvard Business School Press. Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: The rise and fall of management accounting. Boston: Harvard Business School Press.
go back to reference Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16, 179–204.CrossRef Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16, 179–204.CrossRef
go back to reference Kald, M., Nilsson, F., & Rapp, B. (2000). On strategy and management control: The importance of classifying the strategy of the business. British Journal of Management, 11, 197–212.CrossRef Kald, M., Nilsson, F., & Rapp, B. (2000). On strategy and management control: The importance of classifying the strategy of the business. British Journal of Management, 11, 197–212.CrossRef
go back to reference Khandwalla, P. N. (1972). The effect of different types of competition on the use of management controls. Journal of Accounting Research, 10, 275–285.CrossRef Khandwalla, P. N. (1972). The effect of different types of competition on the use of management controls. Journal of Accounting Research, 10, 275–285.CrossRef
go back to reference Kraus, K., & Lind, J. (2007). Management control in inter-organizational relationships. In T. Hopper, D. Northcott, & R. Scapens (Eds.), Issues in management accounting (pp. 269–296). Harlow: Prentice Hall. Kraus, K., & Lind, J. (2007). Management control in inter-organizational relationships. In T. Hopper, D. Northcott, & R. Scapens (Eds.), Issues in management accounting (pp. 269–296). Harlow: Prentice Hall.
go back to reference Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22, 207–232.CrossRef Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22, 207–232.CrossRef
go back to reference Langfield-Smith, K. (2007). A review of quantitative research in management control systems and strategy. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (Vol. 2, pp. 753–783). Oxford: Elsevier.CrossRef Langfield-Smith, K. (2007). A review of quantitative research in management control systems and strategy. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (Vol. 2, pp. 753–783). Oxford: Elsevier.CrossRef
go back to reference Lawrence, P. R., & Lorsch, J. W. (1967). Organization and environment: Managing differentiation and integration. Boston: Harvard University, Graduate School of Business, Division of Research. Lawrence, P. R., & Lorsch, J. W. (1967). Organization and environment: Managing differentiation and integration. Boston: Harvard University, Graduate School of Business, Division of Research.
go back to reference Lindvall, J., & Nilsson, F. (2009). Från traditionell till strategisk ekonomistyrning: Kan affärssystemet hantera utmaningen? (Eng: From traditional to strategic management control: Can the ERP system cope with the challenge?). In J. Hedman, F. Nilsson, & A. Westelius (Eds.), Temperaturen på affärssystem i Sverige (Eng: Taking the temperature of ERP systems in Sweden) (pp. 95–117). Lund: Studentlitteratur. Lindvall, J., & Nilsson, F. (2009). Från traditionell till strategisk ekonomistyrning: Kan affärssystemet hantera utmaningen? (Eng: From traditional to strategic management control: Can the ERP system cope with the challenge?). In J. Hedman, F. Nilsson, & A. Westelius (Eds.), Temperaturen på affärssystem i Sverige (Eng: Taking the temperature of ERP systems in Sweden) (pp. 95–117). Lund: Studentlitteratur.
go back to reference Luft, J., & Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28, 169–249.CrossRef Luft, J., & Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28, 169–249.CrossRef
go back to reference Malmi, T., & Brown, D. A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, 19, 287–300.CrossRef Malmi, T., & Brown, D. A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, 19, 287–300.CrossRef
go back to reference Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. Thousand Oaks: Sage. Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. Thousand Oaks: Sage.
go back to reference Miller, D. (1996). Configurations revisited. Strategic Management Journal, 17, 505–512.CrossRef Miller, D. (1996). Configurations revisited. Strategic Management Journal, 17, 505–512.CrossRef
go back to reference Nilsson, E. B. (2010). Strategi, styrning och konkurrenskraft – En longitudinell studie av Saab AB (Eng: Strategy, control and competitive advantage – A longitudinal study of Saab AB). Dissertation No. 1318, Linköping Studies in Science and Technology, Linköping University. Nilsson, E. B. (2010). Strategi, styrning och konkurrenskraft – En longitudinell studie av Saab AB (Eng: Strategy, control and competitive advantage – A longitudinal study of Saab AB). Dissertation No. 1318, Linköping Studies in Science and Technology, Linköping University.
go back to reference Nilsson, F., & Rapp, B. (2005). Understanding competitive advantage: The importance of strategic congruence and integrated control. Berlin: Springer. Nilsson, F., & Rapp, B. (2005). Understanding competitive advantage: The importance of strategic congruence and integrated control. Berlin: Springer.
go back to reference Nilsson, F., Olve, N.-G., & Parment, A. (2011). Controlling for competitiveness: Strategy formulation and implementation through management control. Malmö/Copenhagen: Liber and Copenhagen Business School Press. Nilsson, F., Olve, N.-G., & Parment, A. (2011). Controlling for competitiveness: Strategy formulation and implementation through management control. Malmö/Copenhagen: Liber and Copenhagen Business School Press.
go back to reference Oliva, R., & Watson, N. (2011). Cross-functional alignment in supply chain planning: A case study of sales and operations planning. Journal of Operations Management, 29, 434–448.CrossRef Oliva, R., & Watson, N. (2011). Cross-functional alignment in supply chain planning: A case study of sales and operations planning. Journal of Operations Management, 29, 434–448.CrossRef
go back to reference Rom, A., & Rhode, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8, 40–68.CrossRef Rom, A., & Rhode, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8, 40–68.CrossRef
go back to reference Sundberg, K. (2009). Atlas Copcos strategi och styrning: Verktyg som ger guld (Eng: Atlas Copco’s strategy and control: Tools that make gold). Licentiate thesis No. 48, Department of Business Studies, Uppsala University. Sundberg, K. (2009). Atlas Copcos strategi och styrning: Verktyg som ger guld (Eng: Atlas Copco’s strategy and control: Tools that make gold). Licentiate thesis No. 48, Department of Business Studies, Uppsala University.
go back to reference Whittington, R. (2006). Completing the practice turn in strategy research. Organization Studies, 27, 613–634.CrossRef Whittington, R. (2006). Completing the practice turn in strategy research. Organization Studies, 27, 613–634.CrossRef
go back to reference Woodward, J. (1965). Industrial organization: Theory and practice. London: Oxford University Press. Woodward, J. (1965). Industrial organization: Theory and practice. London: Oxford University Press.
Metadata
Title
Conclusions and Implications
Authors
Erik Jannesson
Fredrik Nilsson
Birger Rapp
Copyright Year
2014
Publisher
Springer Berlin Heidelberg
DOI
https://doi.org/10.1007/978-3-642-39134-7_10