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Funding, Strategies and Management Control Systems: Empirical Evidence from Two Chamber Orchestras

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Strategy, Control and Competitive Advantage

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

Abstract

In recent years a great deal of interest has been focused on studying the relationship between strategy and management control systems (MCS). However, it is well known that the results from these studies are somewhat ambiguous and contradictory. In an attempt to explain these types of conflicting results, as well as increase our understanding of the relationship between strategy and MCS, two different, but interrelated, areas of research directions have evolved.

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Notes

  1. 1.

    Nixon and Burns (2012a, b) discuss the development of strategic management accounting (SMA), an important strand of literature in the broad area of strategy and management control. One of their conclusions is that there is no consensus of the definition of SMA. There exist narrow definitions focusing on accounting techniques for the analysis of competitors to very broad definitions including management accounting, financial accounting and financial management. The authors seem to encourage a broader more integrative definition of SMA (see also Langfield-Smith 2008).

  2. 2.

    Strategy is measured as strategic pattern (Miles and Snow 1978), strategic position (Porter 1980) and strategic mission (Gupta and Govindarajan 1984).

  3. 3.

    We have not included the generic strategy lean competitor also identified by Ward et al. (1996). The reason is that this strategy is not very common, as it combines differentiation and cost leadership.

  4. 4.

    For a detailed description and analysis of the Ward et al. (1996) production strategy typology and its characteristics, see Nilsson and Rapp (2005).

  5. 5.

    These relationships are, as already mentioned, also discussed in Nilsson and Stockenstrand (2012) but with a focus on the design and use of the budget and only using the business strategy typology by Porter (1980).

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Acknowledgement

An earlier version of this chapter has benefitted from the reviewers comments as well as from comments from the participants at BAM 2012 in Cardiff.

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Authors and Affiliations

  1. Uppsala University, Uppsala, Sweden

    Fredrik Nilsson & Anna-Karin Stockenstrand

Authors
  1. Fredrik Nilsson
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  2. Anna-Karin Stockenstrand
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Corresponding author

Correspondence to Fredrik Nilsson .

Editor information

Editors and Affiliations

  1. Department of Management and Engineering, Linköping University Economic Information Systems, Linköping, Sweden

    Erik Jannesson

  2. Department of Business Studies, Uppsala University, Uppsala, Sweden

    Fredrik Nilsson

  3. Institute for Management of Innovation and Technology, Gothenburg, Ljusterö, Sweden

    Birger Rapp

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Nilsson, F., Stockenstrand, AK. (2014). Funding, Strategies and Management Control Systems: Empirical Evidence from Two Chamber Orchestras. 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_9

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