REVISITING THE LINK BETWEEN MANAGEMENT CONTROL SYSTEMS AND STRATEGY IN CONTINGENCY-BASED RESEARCH
Bibliographic record
Abstract
Most of the contingency-based studies that have examined the link between management control systems (MCS) and strategy are based on the premise that MCS are tailored explicitly to support business strategy in order to encourage superior organizational performance. The first aim of this paper is to address numerous issues that arise from this premise, namely (i) the modelling of the relationship between MCS and strategy following a moderation or meditation logic, (ii) the role of MCS in the strategy formation process, (iii) the nature of strategy as intended or realized, (iv) the link with performance, and (vi) the contingency theory as a static or dynamic theory. Using the case of environmental management as well as survey data, the second aim of this study is to revisit the link between MCS and strategy by developing and testing a different premise: MCS are aligned with the intended strategy to influence the realized strategy in order to support performance, which in turn influences the intended strategy and MCS.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.008 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".