List of Articles Management Control System

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  1 - Developing an Alignment Model of Management Control Systems and Strategy based on Dynamic Capability Approach (Case study: Iranian Medicine Cooperates Listed on the Stock Exchange)
  Khadijeh Moghaddar mirzahasan hoseini Mohammad Taghi Amini Mohammad  Mahmoudi Maymand
  Objective: The research is to broaden the knowledge about the relationship between management control systems and the organization’s strategies in order to design more effective control systems. Since in the current study, the strategy conceptualization is formed in the More

  Objective: The research is to broaden the knowledge about the relationship between management control systems and the organization’s strategies in order to design more effective control systems. Since in the current study, the strategy conceptualization is formed in the organizational capabilities’ level –not in the level of strategic choices- the main purpose of the research is to identify suitable control systems for dynamic capabilities development. Methodology: Regarding to the main purpose of the study, positivist paradigm, in general, and the contingent approach, in particular, are used and the cross-sectional survey research strategy is developed to examine the relationship between strategy and control system. Findings: The results showed that in dynamic environments, the relational control systems have a positive relationship with organizational dynamic capabilities, organizational capabilities and organizational performance. Moreover, the dynamic tension resulting from simultaneously and equally diagnostic and interactive usage of control systems in dynamic environments has a significant positive relationship with organizational dynamic capabilities, organizational capabilities and organizational performance. Additionally, control system via dynamic capabilities has an effect on formation and development of organizational capabilities and the system could modify the organizational performance through the processes of dynamic capabilities and organizational capabilities development Manuscript profile
• Open Access Article
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  2 - The effect of strategic choices and management control systems on organizational performance in Iran
  Hossine Rahmanseresht seyyede somsye ghorbi
  This research was conducted to study the effect of strategic choices and management control systems on organizational performance in small and medium-sized companies in Iran. In this article, contingency theory is used as the theoretical framework of the research. This More

  This research was conducted to study the effect of strategic choices and management control systems on organizational performance in small and medium-sized companies in Iran. In this article, contingency theory is used as the theoretical framework of the research. This is a quantitative study in terms of research type. The survey method has been used as a research strategy and data collection method. The main tool of data collection in the research is a standard questionnaire, which is adapted based on the questionnaire used in the research of Junkira et al. (2018). Smart pls software was used for data analysis. The results of the research show that more competitive forces cause the formation of the strategy chosen by organizations, however, contrary to what the theoretical foundations predict, those companies that operate in more competitive environments choose a cost leadership strategy instead of choosing a differentiation strategy. . The design and use of management control systems is influenced by the strategy chosen by the company. In addition, the use of contemporary management methods is associated with differentiation strategy. The choice of strategy and management control systems in the organization has a significant positive effect on organizational performance. In addition, those companies that combine the differentiation strategy with contemporary management practices perform better than the other companies studied. Manuscript profile