Top

Published in:

2014 | OriginalPaper | Chapter

1. Introduction to the Cases: Theories, Concepts and Models

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

AI-assisted search

Off

Abstract

In 2005 the book titled Understanding competitive advantage: The importance of strategic congruence and integrated control, by Fredrik Nilsson and Birger Rapp, was published. In the introduction to the book, the authors (p. 3) present the principal elements of their starting point and their overall contribution as follows:

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!

inform now

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!

inform now

next chapter Driving Strategic Change at Saab AB: The Use of New Control Practices

This chapter is to a large extent based upon the reasoning found in Nilsson and Rapp (2005) as well as Nilsson (2010).

As earlier mentioned all empirical chapters, except one, are based on dissertation projects (including one licentiate theses). Quotes from interviews in Swedish have been translated to English.

A firm with strategic congruence has coherent and mutually reinforcing corporate, business and functional strategies adapted to the environment.

A firm with an integrated control system has created a consistent flow of information within and between the central instruments of control.

From this point on, when we speak of strong competitive advantage, we tacitly assume that this leads to high performance. As is shown in Sect. 1.6, we have also chosen to discuss competitive advantage and performance as two strongly linked phenomena.

The way in which the literature review was conducted is described in Appendix.

The acronym is based on the Swedish name of the program.

From here on, the designation of “firm” refers to corporate groups, that is, large, complex organizations with several business units.

Ahlström, P. (2008). Strategier och styrsystem för seniorboendemarknaden (Eng: Strategies and control systems for the senior housing market). Dissertation No. 1188, 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.

Anthony, R. N. (1965). Planning and control systems: Framework for analysis. Boston: Harvard University.

Berggren, E., & Bernshteyn, R. (2007). Organizational transparency drives company performance. The Journal of Management Development, 26, 411–417.CrossRef

Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009). Emerging themes in management control: A review of recent literature. The British Accounting Review, 41, 2–20.CrossRef

Bharadwaj, S. G., Varadarajan, P. R., & Fahy, J. (1993). Sustainable competitive advantage in service industries: A conceptual model and research propositions. Journal of Marketing, 57, 83–99.CrossRef

Bhimani, A., & Langfield-Smith, K. (2007). Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research, 18, 3–31.CrossRef

Black, J. A., & Boal, K. (1994). Strategic resources – Traits, configurations and paths to sustainable competitive advantage. Strategic Management Journal, 15, 131–148.CrossRef

Boswell, W. (2006). Aligning employees with the organization’s strategic objectives – Out of “line of sight”, out of mind. International Journal of Human Resource Management, 17, 1489–1511.CrossRef

Brown, B., & Anthony, S. D. (2011). How P&G tripled its innovation success rate. Harvard Business Review, 89, 64–72.

Brown, S., & Blackmon, K. (2005). Aligning manufacturing strategy and business-level competitive strategy in new competitive environments: The case for strategic resonance. Journal of Management Studies, 42, 793–815.CrossRef

Brown, S., Squire, B., & Blackmon, K. (2007). The contribution of manufacturing strategy involvement and alignment to world-class manufacturing performance. International Journal of Operations & Production Management, 27, 282–302.CrossRef

Bryceson, K. P., & Slaughter, G. (2010). Alignment of performance metrics in a multi-enterprise agribusiness: Achieving integrated autonomy? International Journal of Productivity and Performance Management, 59, 325–350.CrossRef

Burgelman, R. A. (2002). Strategy as vector and the inertia of coevolutionary lock-in. Administrative Science Quarterly, 47, 325–357.CrossRef

Caglio, A. (2003). Enterprise resource planning systems and accountants: Towards hybridization? The European Accounting Review, 12, 123–153.CrossRef

Chapman, C. S., & Kihn, L.-A. (2009). Information systems integration, enabling control and performance. Accounting, Organizations and Society, 34, 151–169.CrossRef

Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127–168.CrossRef

Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 30, 395–422.CrossRef

Chien, Y. I., & Cunningham, W. H. J. (2000). Incorporating production planning in business planning: A linked spreadsheet approach. Production Planning & Control, 11, 299–307.CrossRef

Collins, J. (2001). Good to great: Why some companies make the leap…and others don’t. New York: HarperCollins.

Cooper, R. (1996). Costing techniques to support corporate strategy: Evidence from Japan. Management Accounting Research, 7, 219–246.CrossRef

D’Aveni, R. A., Dagnino, G. B., & Smith, K. G. (2010). The age of temporary advantage. Strategic Management Journal, 31, 1371–1385.CrossRef

Day, G. S., & Wensley, R. (1988). Assessing advantage – A framework for diagnosing competitive superiority. Journal of Marketing, 52, 1–20.CrossRef

Donovan, J., Tully, R., & Wortman, B. (1998). The value enterprise: Strategies for building a value-based organization. Toronto: McGraw-Hill Ryerson.

Ezzamel, M., Willmott, H., & Worthington, F. (2008). Manufacturing shareholder value: The role of accounting in organizational transformation. Accounting, Organizations and Society, 33, 107–140.CrossRef

Fisher, J. G. (1998). Contingency theory, management control systems and firm outcomes – Past results and future directions. Behavioral Research in Accounting, 10(Supplement), 47–64.

Fleisher, C. S., & Bensoussan, B. E. (2007). Business and competitive analysis: Effective application of new and classic methods. Upper Saddle River: Pearson Education.

Fonvielle, W., & Carr, L. P. (2001). Gaining strategic alignment: Making scorecards work. Management Accounting Quarterly, 3, 4–14.

Fry, L. W., & Smith, D. A. (1987). Congruence, contingency and theory building. Academy of Management Review, 12, 117–132.

Galbraith, J. R., & Nathanson, D. A. (1978). Strategy implementation: The role of structure and process. St. Paul: West Publishing.

Gimbert, X., Bisbe, J., & Mendoza, X. (2010). The role of performance measurement systems in strategy formulation processes. Long Range Planning, 43, 477–497.CrossRef

Goold, M., & Campbell, A. (1987). Many best ways to make strategy. Harvard Business Review, 65, 70–76.

Goold, M., Campbell, A., & Alexander, M. (1994). Corporate-level strategy: Creating value in the multibusiness company. New York: Wiley.

Grafström, M., Göthberg, P., & Windell, K. (2008). CSR: Företagsansvar i förändring (Eng: CSR: Business responsibility in change), Malmö: Liber.

Granlund, M., & Mouritsen, J. (2003). Introduction: Problematizing the relationship between management control and information technology. The European Accounting Review, 12, 77–83.CrossRef

Hall, D. J., & Saias, M. A. (1980). Strategy follows structure! Strategic Management Journal, 1, 149–163.CrossRef

Hallgren, Ö. (1988). Finansiell strategi och styrning (Eng: Financial strategy and control) (2nd ed.). Helsingborg: Ekonomibok förlag.

Hansen, M. T. (2009). When internal collaboration is bad for your company. Harvard Business Review, 87, 82–88.

Hansen, A., & Mouritsen, J. (2007a). Management accounting and changing operations management. In T. Hopper, D. Northcott, & R. Scapens (Eds.), Issues in management accounting (3rd ed., pp. 3–25). London: Prentice Hall.

Hansen, A., & Mouritsen, J. (2007b). Management accounting and operations management – Understanding the challenges from integrated manufacturing. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (Vol. 2, pp. 729–752). Oxford: Elsevier.CrossRef

Hanson, J. D., Melnyk, S. A., & Calantone, R. A. (2011). Defining and measuring alignment in performance management. International Journal of Operations & Production Management, 31, 1089–1114.CrossRef

Hayes, R. H., & Wheelwright, S. G. (1979). Link manufacturing process and product life cycles. Harvard Business Review, 57, 133–140.

Hedman, J., Nilsson, F., & Westelius, A. (Eds.). (2009). Temperaturen på affärssystem i Sverige (Eng: Taking the temperature of ERP systems in Sweden). Lund: Studentlitteratur.

Hendry, K. P., Kiel, G. C., & Nicholson, G. (2010). How boards strategise: A strategy as practice view. Long Range Planning, 43, 33–56.CrossRef

Hill, A., & Brown, S. (2007). Strategic profiling: A visual representation of internal strategic fit in service organisations. International Journal of Operations & Production Management, 27, 1333–1361.CrossRef

Hill, A., & Cuthbertson, R. (2011). Fitness map: A classification of internal strategic fit in service organisations. International Journal of Operations & Production Management, 31, 991–1021.CrossRef

Hofer, C. W., & Schendel, D. (1978). Strategy formulation: Analytical concepts. St. Paul: West Publishing.

Hrebiniak, L. G., Joyce, W. F., & Snow, C. C. (1989). Strategy, structure and performance: Past and future research. In C. C. Snow (Ed.), Strategy, organization design and human resource management (pp. 3–54). Greenwich: Jai Press.

Inkpen, A., & Choudhury, N. (1995). The seeking of strategy where it is not: Towards a theory of strategy absence. Strategic Management Journal, 16, 313–323.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

Johnson, G., Scholes, K., & Whittington, R. (2005). Exploring corporate strategy (7th ed.). Harlow: Financial Times Prentice Hall.

Johnston, R., & Staughton, R. (2009). Establishing and developing strategic relationships – The role for operations managers. International Journal of Operations & Production Management, 29, 564–590.CrossRef

Joseph, J., & Ocasio, W. (2012). Architecture, attention, and adaptation in the multibusiness firm: General electric from 1951 to 2001. Strategic Management Journal, 33, 633–660.CrossRef

Kathuria, R., Joshi, M. P., & Porth, S. J. (2007). Organizational alignment and performance: Past, present and future. Management Decision, 45, 503–517.CrossRef

Keats, B. W., & Hitt, M. A. (1988). A causal model of linkages among environmental dimensions, macro organizational characteristics, and performance. Academy of Management Journal, 31, 570–598.CrossRef

Kolehmainen, K. (2010). Dynamic strategic performance measurement systems: Balancing empowerment and alignment. Long Range Planning, 43, 527–554.CrossRef

Lambert, C., & Pezet, E. (2010). The making of the management accountant – Becoming the producer of truthful knowledge. Accounting, Organizations and Society, 35, 10–30.

Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22, 207–232.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

Lawrence, P. R., & Lorsch, J. W. (1967). Organization and environment: Managing differentiation and integration. Boston: Harvard University, Graduate School of Business, Division of Research.

Lind, J. (2004). Strategi och ekonomistyrning – En studie av sambanden mellan koncernstrategi, affärsstrategi och ekonomistyrning (Eng: Strategy and management control – A study of the relationships between corporate strategy, business strategy and management control). Stockholm: Institute of Economic Research, Stockholm School of Economics.

Lippman, S. A., & Rumelt, R. P. (1982). Uncertain imitability: An analysis of interfirm differences in efficiency under competition. Bell Journal of Economics, 13, 418–438.CrossRef

López-Fresno, P. (2010). Implementation of an integrated management system in an airline: A case study. The TQM Journal, 22, 629–647.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

Malmi, T., & Brown, D. A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, 19, 287–300.CrossRef

Marginson, D. E. W. (2002). Management control systems and their effects on strategy formation at middle-management levels: Evidence from a U.K. organization. Strategic Management Journal, 23, 1019–1031.CrossRef

Micheli, P., Mura, M., & Agliati, M. (2011). Exploring the roles of performance measurement systems in strategy implementation: The case of a highly diversified group of firms. International Journal of Operations & Production Management, 31, 1115–1139.CrossRef

Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. Thousand Oaks: Sage.

Miller, D. (1996). Configurations revisited. Strategic Management Journal, 17, 505–512.CrossRef

Moore, C. M., & Birtwistle, G. (2005). The nature of parenting advantage in luxury fashion retailing – The case of Gucci group NV. International Journal of Retail & Distribution Management, 33, 256–270.CrossRef

Morgan, R. E., & Strong, C. A. (2003). Business performance and dimensions of strategic orientation. Journal of Business Research, 56, 163–176.CrossRef

Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society, 35, 499–523.CrossRef

Nath, D., & Sudharshan, D. (1994). Measuring strategy coherence through patterns of strategic choices. Strategic Management Journal, 15, 43–61.CrossRef

Nilsson, F. (2002). Strategy and management control systems: A study of the design and use of control systems following takeover. Accounting and Finance, 42, 41–71.CrossRef

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., & Hahn, G. (2012). SROI – Social Return on Investment: Innebörd & Tillämpning (Eng: SROI – Social Return on Investment: Meaning & Application). Linköping: SERUS.

Nilsson, F., & Rapp, B. (2005). Understanding competitive advantage: The importance of strategic congruence and integrated control. Berlin: Springer.

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.

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

Pettigrew, A., & Whipp, R. (1991). Managing change for competitive success. Oxford: Blackwell.

Pfeffer, J. (2009). Shareholders first? Not so fast…. Harvard Business Review, 87, 90–91.

Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors. New York: The Free Press.

Porter, M. E. (1985). Competitive advantage: Creating and sustaining superior performance. New York: The Free Press.

Porter, M. E., & Kramer, M. R. (2011). Creating shared value. Harvard Business Review, 89, 62–77.

Prieto, V. C., & de Carvalho, M. M. (2012). Strategic alignment and performance: Brazilian companies in the medical diagnostics sector. Service Industries Journal, 31, 1405–1427.CrossRef

PwC (2010). CSR Trends 2010, Stockholm: Craib Design & Communications and PricewaterhouseCoopers LLP.

Quattrone, P., & Hopper, T. (2006). What is IT?: SAP, accounting, and visibility in a multinational organisation. Information and Organization, 16, 212–250.CrossRef

Raymond, L., & Croteau, A.-M. (2009). Manufacturing strategy and business strategy in medium-sized enterprises: Performance effects of strategic alignment. IEEE Transactions on Engineering Management, 56, 192–202.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

Rumelt, R. P. (2003). What in the world is competitive advantage? Unpublished working paper, The Anderson school, UCLA, Los Angeles.

Samuelsson, P., Ekendahl, P., & Ekevärn, P. (2006). Strategic or operational perspectives on performance – What is prioritized in a large construction company? Measuring Business Excellence, 10, 36–47.CrossRef

Sandelin, M. (2008). Operation of management control practices as a package – A case study on control system variety in a growth firm context. Management Accounting Research, 19, 324–343.CrossRef

Scheja, M. (2009). Börsbolags redovisning av alternativa resultatbegrepp – En studie om hur, och varför, bolag noterade på Stockholmsbörsen redovisar Non-GAAP measures, (Eng: Listed corporations presentation of alternative earning measures – A study of how, and why, corporations listed on the Stockholm Stock Exchange presents Non-GAAP Measures). Dissertation No. 1258, Linköping Studies in Science and Technology, Linköping University.

Shank, J. K., & Govindarajan, V. (1993). Strategic cost management: The new tool for competitive advantage. New York: The Free Press.

Silvestro, R., Johnston, R., Fitzgerald, L., & Voss, C. (1992). Towards a classification of service processes. International Journal of Service Industry Management, 3, 62–75.CrossRef

SIS (2010). Vägledning för socialt ansvarstagande (ISO 26000:2010, IDT) (Eng: Guidance on social responsibility), Stockholm: Swedish Standards Institute.

Skinner, W. (1969). Manufacturing – Missing link in corporate strategy. Harvard Business Review, 47, 136–145.

Skinner, W. (1974). The focused factory. Harvard Business Review, 52, 113–121.

Smith, L., Andraski, J. C., & Fawcett, S. E. (2010). Integrated business planning: A roadmap to linking S&OP and CPFR. Journal of Business Forecasting, 29, 4–13.

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.

Sundin, H., Brown, D., & Booth, P. (2010). Management control systems in a multi-stakeholder environment: A study of stakeholder salience. Unpublished working paper, University of Technology, Sydney.

Swink, M., Narasimhan, R., & Kim, S. W. (2005). Manufacturing practices and strategy integration: Effects on cost efficiency, flexibility, and market-based performance. Decision Sciences, 36, 427–457.CrossRef

Tersine, R. J., & Hummingbird, E. A. (1995). Lead-time reduction: The search for competitive advantage. International Journal of Operations and Production Management, 15, 8–18.CrossRef

Tuomela, T.-S. (2005). The interplay of different levers of control: A case study of introducing a new performance measurement system. Management Accounting Research, 16, 293–320.CrossRef

Vargo, S. L., & Lusch, R. F. (2004). Evolving to a new dominant logic for marketing. Journal of Marketing, 68, 1–17.CrossRef

Venkatraman, N., & Ramanujam, V. (1986). Measurement of business performance in strategy research: A comparison of approaches. The Academy of Management Review, 11, 801–814.

Voss, C. A. (1995). Alternative paradigms for manufacturing strategy. International Journal of Operations & Production Management, 15, 5–16.CrossRef

Ward, P. T., McCreery, J. K., & Anand, G. (2007). Business strategies and manufacturing decisions: An empirical examination of linkages. International Journal of Operations & Production Management, 27, 951–973.CrossRef

Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32, 757–788.CrossRef

Zoni, L., & Merchant, K. A. (2007). Controller involvement in management: An empirical study in large Italian corporations. Journal of Accounting and Organizational Change, 3, 29–43.CrossRef

Title: Introduction to the Cases: Theories, Concepts and Models
Authors: Erik Jannesson
Fredrik Nilsson
Birger Rapp
Publisher: Springer Berlin Heidelberg
Book: Strategy, Control and Competitive Advantage
Print ISBN: 978-3-642-39133-0

Electronic ISBN: 978-3-642-39134-7

Copyright Year: 2014
DOI: https://doi.org/10.1007/978-3-642-39134-7_1