Management Control Systems – Strategic Alignment Relations: A Study at Itaipu Binacional
Several papers have connected management controls to strategic commitment, innovation, and corporate governance, among other organizational outcomes. There are few studies that relate the levers of control framework proposed by Simons (1995) to strategic alignment. This paper aims to evaluate the re...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2023-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123075670005 |
| _version_ | 1797250506324705280 |
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| author | Ronaldo Tavares Wenderson Diego Norberto Eloi Damke Luciano Panek |
| author_facet | Ronaldo Tavares Wenderson Diego Norberto Eloi Damke Luciano Panek |
| author_sort | Ronaldo Tavares |
| collection | DOAJ |
| description | Several papers have connected management controls to strategic commitment, innovation, and corporate governance, among other organizational outcomes. There are few studies that relate the levers of control framework proposed by Simons (1995) to strategic alignment. This paper aims to evaluate the relationships between Simons´ strategic levers of control with the vertical strategic alignment at Itaipu Binacional. Data collected through a survey of 341 respondents and analysed through structural equation modelling by the Partial Least Squares (PLS) method revealed that the levers of control are associated, exerting a positive influence, with the strategic alignment, with diagnostic, beliefs, and interactive systems showing significant statistical associations. |
| first_indexed | 2024-03-07T20:26:32Z |
| format | Article |
| id | doaj.art-8d6d3dcac0e041e086429351a6d90861 |
| institution | Directory Open Access Journal |
| issn | 1807-734X |
| language | English |
| last_indexed | 2024-04-24T20:47:28Z |
| publishDate | 2023-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj.art-8d6d3dcac0e041e086429351a6d908612024-03-21T19:30:20ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2023-01-0120444346410.15728/bbr.2021.1079.enManagement Control Systems – Strategic Alignment Relations: A Study at Itaipu BinacionalRonaldo TavaresWenderson Diego NorbertoEloi DamkeLuciano PanekSeveral papers have connected management controls to strategic commitment, innovation, and corporate governance, among other organizational outcomes. There are few studies that relate the levers of control framework proposed by Simons (1995) to strategic alignment. This paper aims to evaluate the relationships between Simons´ strategic levers of control with the vertical strategic alignment at Itaipu Binacional. Data collected through a survey of 341 respondents and analysed through structural equation modelling by the Partial Least Squares (PLS) method revealed that the levers of control are associated, exerting a positive influence, with the strategic alignment, with diagnostic, beliefs, and interactive systems showing significant statistical associations.http://www.redalyc.org/articulo.oa?id=123075670005strategic controllevers of controlstrategic alignment |
| spellingShingle | Ronaldo Tavares Wenderson Diego Norberto Eloi Damke Luciano Panek Management Control Systems – Strategic Alignment Relations: A Study at Itaipu Binacional BBR: Brazilian Business Review strategic control levers of control strategic alignment |
| title | Management Control Systems – Strategic Alignment Relations: A Study at Itaipu Binacional |
| title_full | Management Control Systems – Strategic Alignment Relations: A Study at Itaipu Binacional |
| title_fullStr | Management Control Systems – Strategic Alignment Relations: A Study at Itaipu Binacional |
| title_full_unstemmed | Management Control Systems – Strategic Alignment Relations: A Study at Itaipu Binacional |
| title_short | Management Control Systems – Strategic Alignment Relations: A Study at Itaipu Binacional |
| title_sort | management control systems strategic alignment relations a study at itaipu binacional |
| topic | strategic control levers of control strategic alignment |
| url | http://www.redalyc.org/articulo.oa?id=123075670005 |
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