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.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Notes
- 1.
In the following text we only use the word firm.
References
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.
Ambrutytė, Z. (2008). Management control: Linking strategy with inter-organisational relationships. Dissertation No. 458, Linköping Studies in Arts and Science, 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.
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).
Brown, B., & Anthony, S. D. (2011). How P&G tripled its innovation success rate. Harvard Business Review, 89, 64–72.
Burns, T., & Stalker, G. M. (1961). The management of innovation. London: Tavistock.
Chandler, A. D. (1962). Strategy and structure: Chapters in the history of the industrial enterprise. Cambridge: MIT Press.
Galbraith, J. R., & Nathanson, D. A. (1978). Strategy implementation: The role of structure and process. St. Paul: West Publishing.
Gerdin, J., & Greve, J. (2004). Forms of contingency fit in management accounting research – A critical review. Accounting, Organizations and Society, 29, 303–326.
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.
Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome. Management Accounting Research, 13, 299–321.
Granlund, M., & Mouritsen, J. (2003). Introduction: Problematizing the relationship between management control and information technology. The European Accounting Review, 12, 77–83.
Hedman, J., Nilsson, F., & Westelius, A. (Eds.). (2009). Temperaturen på affärssystem i Sverige (Eng: Taking the temperature of ERP systems in Sweden). Lund: Studentlitteratur.
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.
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.
Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: The rise and fall of management accounting. Boston: Harvard Business School Press.
Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16, 179–204.
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.
Khandwalla, P. N. (1972). The effect of different types of competition on the use of management controls. Journal of Accounting Research, 10, 275–285.
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.
Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22, 207–232.
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.
Lawrence, P. R., & Lorsch, J. W. (1967). Organization and environment: Managing differentiation and integration. Boston: Harvard University, Graduate School of Business, Division of Research.
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.
Luft, J., & Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28, 169–249.
Malmi, T., & Brown, D. A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, 19, 287–300.
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.
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, 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.
Rom, A., & Rhode, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8, 40–68.
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.
Whittington, R. (2006). Completing the practice turn in strategy research. Organization Studies, 27, 613–634.
Woodward, J. (1965). Industrial organization: Theory and practice. London: Oxford University Press.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2014 Springer-Verlag Berlin Heidelberg
About this chapter
Cite this chapter
Jannesson, E., Nilsson, F., Rapp, B. (2014). Conclusions and Implications. In: Jannesson, E., Nilsson, F., Rapp, B. (eds) Strategy, Control and Competitive Advantage. Management for Professionals. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-39134-7_10
Download citation
DOI: https://doi.org/10.1007/978-3-642-39134-7_10
Published:
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-39133-0
Online ISBN: 978-3-642-39134-7
eBook Packages: Business and EconomicsBusiness and Management (R0)