Management Control Systems and Strategy Alignment after an MBO : A Case Study on the Influence of the Personal Preferences of Dominant Individuals

Previous research argues that management control systems (MCSs) should be tailored to support business strategy. However, the personal preferences of a dominant individual or coalition can also play a significant role in the design and use of MCSs. This case study analyses how the personal preferences of the members of a dominant coalition, not necessarily holding a legal controlling interest, influenced the MCS of the case company after an MBO. The findings provide evidence of a dominant coalition whose personal preferences (based on previous experience, personal agenda, and managerial style) have a greater influence on the design and use of MCSs than the alignment with strategy