tailieunhanh - Econ Papers Controlling Strategy Management Accounting_2

Vòng tròn chất lượng, một công cụ trong phong trào quản lý chất lượng toàn diện (Cole 1998), cung cấp một minh hoạ của các hệ thống này. Các đội tham gia vào vòng tròn chất lượng có mục đích duy nhất của cải tiến quy trình hiện có. | THE PROMISE OF MANAGEMENT CONTROL SYSTEMS 51 knowledge in the heads of the people but not being systematically accessed generated every time a process is transformed into explicit knowledge Nonaka 1994 . Innovation is a pivotal aspect of these types of MCS. By stimulating innovation these systems refine existing organizational processes. Quality circles a tool within the total quality management movement Cole 1998 provide an illustration of these systems. Teams involved in quality circles have the sole purpose of improving existing processes. The organization funds them to gain competitive advantage through constant incremental innovations to current processes. They may do so by providing the infrastructure to periodically interact with external constituencies. Product development systems offer another illustration of systems with the objective of refining current processes. Systems within product development can be designed to establish constant feedback mechanisms with potential customers through market research product concept development and prototyping Hippel 2001 . These formalized information-based procedures bring knowledge inside the company to stimulate innovation and translate it into a product. Because of the nature of customer knowledge these innovations are typically incremental. Here MCS are part of the enabling bureaucracy maintaining a constant conversation between the current knowledge base and the current experiences of organizational members. MCS are not imposed regardless of the particular events facing employees rather they support work by clarifying the context giving voice and decision rights to adapt to employee needs. Moreover they capture the knowledge developed and code it to enhance the ability of supporting organizational tasks. This knowledge which advances existing processes is associated with incremental innovation. Finally these MCS are part of the structural context and as such they have an effect on the strategic process. As part