How Control Fosters Learning

Inhaltsverzeichnis (Table of Contents)

• 1 Introduction
• 2 Literature review
  • 2.1 An introduction to the theory of management control systems
    • 2.1.1 Definitions of management control
    • 2.1.2 Classifications of management control systems
    • 2.1.3 MCS as a package
    • 2.1.4 Contextual variables influencing MCS
    • 2.1.5 MCS and learning
  • 2.2 An introduction to the resource-based view theory
    • 2.2.1 Background
    • 2.2.2 Definition of key terms
    • 2.2.3 Strategic recourses as source of competitive advantage
    • 2.2.4 From competitive advantage to superior performance
    • 2.2.5 Limitations of the traditional RBV
  • 2.3 An introduction to the dynamic capability theory
    • 2.3.1 Background
    • 2.3.2 What are dynamic capabilities?
    • 2.3.3 The development of dynamic capabilities
    • 2.3.4 The dynamic capability theory as extension of the traditional RBV
    • 2.3.5 Limitations of the dynamic capability theory
  • 2.4 Management control systems and firm capabilities – State-of-the-art
    • 2.4.1 MCS as valuable, rare, inimitable and non-substitutable resources
    • 2.4.2 MCS and strategic resources as related variables
    • 2.4.3 MCS as antecedents of dynamic capabilities
• 3 Theory development and hypotheses
  • 3.1 Definition of key variables
    • 3.1.1 Operationalizing MCS
    • 3.1.2 Operationalizing dynamic capabilities
    • 3.1.3 Operationalizing performance

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This dissertation investigates the relationship between organizational control mechanisms and firm capabilities. It aims to understand how control mechanisms, acting as organizational routines, can influence and foster the development of firm capabilities. The key themes explored in the dissertation are:

• The association between management control systems and organizational capabilities
• The role of control mechanisms in fostering organizational learning and capability development
• The identification of specific configurations of control systems that are complementary to specific organizational capabilities
• The potential of achieving competitive advantage through appropriate matching of control systems and organizational capabilities
• Empirical evidence derived from a survey of manufacturing firms in Austria and Germany

Zusammenfassung der Kapitel (Chapter Summaries)

The dissertation begins with an introduction to the concept of management control systems, examining their definitions, classifications, and contextual variables. It explores how control mechanisms can be viewed as organizational routines that influence firm capabilities. The resource-based view (RBV) theory is introduced as a framework for understanding competitive advantage, focusing on strategic resources and their role in achieving superior performance.

The dynamic capability theory is then discussed as an extension of the RBV, highlighting the importance of dynamic capabilities in achieving sustained competitive advantage. The dissertation delves into the relationship between management control systems and firm capabilities, exploring how control systems can act as valuable, rare, inimitable, and non-substitutable resources. It examines the link between control systems and strategic resources, as well as the role of control systems as antecedents of dynamic capabilities.

Schlüsselwörter (Keywords)

This dissertation focuses on management control systems, organizational capabilities, organizational learning, resource-based view, dynamic capability theory, competitive advantage, empirical research, and manufacturing firms. It investigates the relationship between control mechanisms and firm capabilities, exploring their complementary fit and the potential to achieve sustained competitive advantage through appropriate matching.