How management control practices enable strategic alignment during the product development process

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dc.contributor.authorBiswas SSN
dc.contributor.authorChuang S
dc.contributor.authorAkroyd, Chris
dc.date.accessioned2022-04-14T01:58:55Z
dc.date.available2022-04-14T01:58:55Z
dc.date.issued2016en
dc.date.updated2022-01-11T03:31:49Z
dc.description.abstractPurpose - This paper examines how the management control practices of organization members enable the alignment of product development projects with potentially conflicting corporate strategies during the product development process. Methodology/approach - Using an ethnomethodology informed research approach, we carry out a case study of an innovative New Zealand food company. Case study data included an internal company document, interviews with organization members, and an external market analysis document. Findings - Our case study company had both sales growth and profit growth corporate strategies which have been argued to cause tensions. We found that four management control practices enabled the alignment of product development projects to these strategies. The first management control practice was having the NPD and marketing functions responsible for different corporate strategies. Other management control practices included the involvement of organization members from across multiple functions, the activities they carried out, and the measures used to evaluate project performance during the product development process. Research limitations/implications - These findings add new insights to the management accounting literature by showing how a combination of management control practices can be used by organization members to align projects with potentially conflicting corporate strategies during the product development process. Practical implications - While the alignment of product development projects to corporate strategy is not easy this study shows how it can be enabled through a number of management control practices. Originality/value - We contribute to the management accounting research in this area by extending our understanding of the management control practices used during the product development process.en
dc.identifier.citationAkroyd C,Biswas SSN,Chuang S (2016). How management control practices enable strategic alignment during the product development process. In Advances in Management Accounting.: 99-138. Emerald Group Publishing Limited.en
dc.identifier.doihttp://doi.org/10.1108/S1474-787120150000026004
dc.identifier.urihttps://hdl.handle.net/10092/103549
dc.language.isoenen
dc.publisherEmerald Group Publishing Limiteden
dc.rightsAll rights reserved unless otherwise stateden
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subjectManagement controlen
dc.subjectProduct developmenten
dc.subjectStrategic alignmenten
dc.subjectCorporate strategyen
dc.subjectFunctional strategyen
dc.subjectPerformance measuresen
dc.subject.anzsrc1501 Accounting, Auditing and Accountabilityen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accountingen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350701 - Corporate governanceen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350705 - Innovation managementen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350718 - Strategyen
dc.titleHow management control practices enable strategic alignment during the product development processen
dc.typeChaptersen
uc.collegeService Unit
uc.departmentDepartment of Accounting and Information Systems
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