The relationship between the operational behaviour of a service system and the type of management control system used by the service company is addressed. A number of case studies are used to demonstrate that when the management control systems are not well adapted to the service strategy, the...

Previous literature indicates that systems implemented in an enabling way have a positive impact on managerial outcomes. This study explores whether and under which conditions the balanced scorecard is developed and used as an enabling technology. Drawing on the literature on enabling...