The management accounting field has called for work which crosses academic boundaries, such as the field of strategic management. On the other side, the strategic management field has called for conceptual work on the foundations of organizational capabilities. Given that the strategy field...

The objective of management control is to encourage an organization’s employees to undertake the activities which lead to strategy implementation (Anthony, 1965). Management control systems accomplish this goal in two different ways: By encouraging employees to do the right things, and by...