Skip to main content

Conclusions and Implications

  • Chapter
  • First Online:
Strategy, Control and Competitive Advantage

Part of the book series: Management for Professionals ((MANAGPROF))

  • 3375 Accesses

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.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 39.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 54.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Notes

  1. 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.

    Google Scholar 

  • Ambrutytė, Z. (2008). Management control: Linking strategy with inter-organisational relationships. Dissertation No. 458, Linköping Studies in Arts and Science, Linköping University.

    Google Scholar 

  • 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.

    Google Scholar 

  • 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).

    Google Scholar 

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

    Google Scholar 

  • Burns, T., & Stalker, G. M. (1961). The management of innovation. London: Tavistock.

    Google Scholar 

  • Chandler, A. D. (1962). Strategy and structure: Chapters in the history of the industrial enterprise. Cambridge: MIT Press.

    Google Scholar 

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

    Google Scholar 

  • Gerdin, J., & Greve, J. (2004). Forms of contingency fit in management accounting research – A critical review. Accounting, Organizations and Society, 29, 303–326.

    Article  Google Scholar 

  • 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.

    Article  Google Scholar 

  • Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome. Management Accounting Research, 13, 299–321.

    Article  Google Scholar 

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

    Article  Google Scholar 

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

    Google Scholar 

  • 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.

    Article  Google Scholar 

  • 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.

    Article  Google Scholar 

  • Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: The rise and fall of management accounting. Boston: Harvard Business School Press.

    Google Scholar 

  • Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16, 179–204.

    Article  Google Scholar 

  • 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.

    Article  Google Scholar 

  • Khandwalla, P. N. (1972). The effect of different types of competition on the use of management controls. Journal of Accounting Research, 10, 275–285.

    Article  Google Scholar 

  • 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.

    Google Scholar 

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

    Article  Google Scholar 

  • 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.

    Chapter  Google Scholar 

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

    Google Scholar 

  • 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.

    Google Scholar 

  • Luft, J., & Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28, 169–249.

    Article  Google Scholar 

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

    Article  Google Scholar 

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

    Google Scholar 

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

    Article  Google Scholar 

  • 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.

    Google Scholar 

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

    Google Scholar 

  • 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.

    Google Scholar 

  • 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.

    Article  Google Scholar 

  • Rom, A., & Rhode, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8, 40–68.

    Article  Google Scholar 

  • 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.

    Google Scholar 

  • Whittington, R. (2006). Completing the practice turn in strategy research. Organization Studies, 27, 613–634.

    Article  Google Scholar 

  • Woodward, J. (1965). Industrial organization: Theory and practice. London: Oxford University Press.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Erik Jannesson .

Editor information

Editors and Affiliations

Rights and permissions

Reprints 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

Publish with us

Policies and ethics