Introduction to the Cases: Theories, Concepts and Models

In 2005 the book titled Understanding competitive advantage: The importance of strategic congruence and integrated control, by Fredrik Nilsson and Birger Rapp, was published. In the introduction to the book, the authors (p. 3) present the principal elements of their starting point and their overall contribution as follows:

[1]  Barbara W. Keats,et al.  A Causal Model of Linkages Among Environmental Dimensions, Macro Organizational Characteristics, and Performance , 1988 .

[2]  Wendy R. Boswell,et al.  Aligning employees with the organization's strategic objectives: out of ‘line of sight’, out of mind , 2006 .

[3]  Richard Cuthbertson,et al.  Fitness map: a classification of internal strategic fit in service organisations , 2011 .

[4]  Tero-Seppo Tuomela,et al.  The interplay of different levers of control: A case study of introducing a new performance measurement system , 2005 .

[5]  Trevor Hopper,et al.  What is IT?: SAP, accounting, and visibility in a multinational organisation , 2006, Inf. Organ..

[6]  Vanderli Correia Prieto,et al.  Strategic alignment and performance: Brazilian companies in the medical diagnostics sector , 2011 .

[7]  David Whish-Wilson,et al.  Line of Sight , 2010 .

[8]  Laura Zoni,et al.  Controller involvement in management: an empirical study in large Italian corporations , 2007 .

[9]  Michael D. Shields,et al.  Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research , 2003 .

[10]  R. Chenhall Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study , 2005 .

[11]  Ying I. Chien,et al.  Incorporating production planning in business planning: A linked spreadsheet approach , 2000 .

[12]  Kim Langfield-Smith,et al.  A Review of Quantitative Research in Management Control Systems and Strategy , 2006 .

[13]  D. Brown,et al.  Management control systems as a package—Opportunities, challenges and research directions , 2008 .

[14]  M. Jelinek Managing change for competitive success , 1993 .

[15]  Peter Samuelsson,et al.  Strategic or operational perspectives on performance: what is prioritized in a large construction company? , 2006 .

[16]  Morten T. Hansen When Internal Collaboration Is Bad for Your Company , 2009 .

[17]  Steve Brown,et al.  The contribution of manufacturing strategy involvement and alignment to world-class manufacturing performance , 2007 .

[18]  K. Boal,et al.  Strategic resources: Traits, configurations and paths to sustainable competitive advantage , 2007 .

[19]  S. Lippman,et al.  Uncertain Imitability: An Analysis of Interfirm Differences in Efficiency under Competition , 1982 .

[20]  R. Johnston,et al.  Establishing and developing strategic relationships – the role for operations managers , 2009 .

[21]  Mikko Sandelin,et al.  Operation of management control practices as a package: A case study on control system variety in a growth firm context , 2008 .

[22]  John Donovan,et al.  The Value Enterprise: Strategies for Building a Value-Based Organization , 1998 .

[23]  David Hall,et al.  Strategy follows structure , 1980 .

[24]  P. López-Fresno,et al.  Implementation of an integrated management system in an airline: a case study , 2010 .

[25]  N. Venkatraman,et al.  On the Measurement of Business Performance in Strategy Research: A Comparison of Approaches , 2015 .

[26]  K. Kolehmainen,et al.  Dynamic Strategic Performance Measurement Systems: Balancing Empowerment and Alignment , 2010 .

[27]  J. Bisbe,et al.  The Role of Performance Measurement Systems in Strategy Formulation Processes , 2010 .

[28]  Steven A. Melnyk,et al.  Defining and measuring alignment in performance management , 2011 .

[29]  Kim P. Bryceson,et al.  Alignment of performance metrics in a multi-enterprise agribusiness: Achieving integrated autonomy? , 2010 .

[30]  Hugh Willmott,et al.  Manufacturing shareholder value: The role of accounting in organizational transformation , 2008 .

[31]  Charles W. Hofer,et al.  Strategy formulation : analytical concepts , 1978 .

[32]  Steve Brown,et al.  Strategic profiling: A visual representation of internal strategic fit in service organisations , 2007 .

[33]  Ravi Kathuria,et al.  ORGANIZATIONAL ALIGNMENT AND PERFORMANCE: PAST, PRESENT AND FUTURE , 2007 .

[34]  R. Morgan,et al.  Business performance and dimensions of strategic orientation , 2003 .

[35]  Ariela Caglio,et al.  Enterprise Resource Planning systems and accountants: towards hybridization? , 2003 .

[36]  Deepika Nath,et al.  Measuring strategy coherence through patterns of strategic choices , 1994 .

[37]  A. Bhimani,et al.  Structure, formality and the importance of financial and non-financial information in strategy development and implementation , 2007 .

[38]  Stanley E. Fawcett,et al.  INTEGRATED BUSINESS PLANNING: A Roadmap to Linking S&OP and CPFR , 2010 .

[39]  C. C. Snow Strategy, organization design, and human resource management , 1989 .

[40]  Sally K. Widener,et al.  An Empirical Analysis of the Levers of Control Framework , 2005 .

[41]  M. Mura,et al.  Exploring the roles of performance measurement systems in strategy implementation: The case of a highly diversified group of firms , 2011 .

[42]  Jim Collins,et al.  Good to Great - (Why Some Companies Make the Leap and others Don't) , 2009 .

[43]  Kate Blackmon,et al.  Aligning Manufacturing Strategy and Business-Level Competitive Strategy in New Competitive Environments: The Case for Strategic Resonance , 2005 .

[44]  Christopher A. Voss,et al.  Alternative paradigms for manufacturing strategy , 1995 .

[45]  Jay R. Galbraith,et al.  Strategy implementation : the role of structure and process , 1978 .

[46]  Sundar G. Bharadwaj,et al.  Sustainable competitive advantage in service industries: A conceptual model and research , 1993 .

[47]  J. Mouritsen,et al.  Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing , 2006 .

[48]  R. Cooper Costing Techniques to Support Corporate Strategy: Evidence from Japan , 1996 .

[49]  Robert W. Scapens,et al.  Issues in Management Accounting , 2007 .

[50]  Soo Wook Kim,et al.  Manufacturing Practices and Strategy Integration: Effects on Cost Efficiency, Flexibility, and Market-Based Performance , 2005, Decis. Sci..

[51]  Gavin J. Nicholson,et al.  How Boards Strategise: A Strategy as Practice View , 2010 .

[52]  Stephen L. Vargo,et al.  Evolving to a New Dominant Logic for Marketing , 2004 .

[53]  Erik Berggren,et al.  Organizational transparency drives company performance , 2007 .

[54]  D. Larcker,et al.  Assessing empirical research in managerial accounting: a value-based management perspective , 2001 .

[55]  Robert A. Burgelman Strategy as Vector and the Inertia of Coevolutionary Lock-in , 2002 .

[56]  Birger Rapp,et al.  Understanding Competitive Advantage: The Importance of Strategic Congruence and Integrated Control , 2004 .

[57]  George S. Day,et al.  Assessing Advantage: A Framework for Diagnosing Competitive Superiority , 1988 .

[58]  R. Johnston,et al.  Towards a Classification of Service Processes , 1992 .

[59]  Kim Langfield-Smith,et al.  Management control systems and strategy: A critical review☆ , 1997 .

[60]  Andrew C. Inkpen,et al.  The seeking of strategy where it is not: Towards a theory of strategy absence , 1995 .

[61]  R. Anthony,et al.  Planning and Control Systems: A Framework for Analysis , 1965 .

[62]  David Otley,et al.  Emerging themes in management control: a review of recent literature , 2009 .

[63]  David Marginson,et al.  Management control systems and their effects on strategy formation at middle‐management levels: evidence from a U.K. organization , 2002 .

[64]  Andrew Campbell,et al.  Corporate-Level Strategy: Creating Value in the Multibusiness Company , 1994 .

[65]  Rogelio Oliva,et al.  Cross-functional alignment in supply chain planning: A case study of sales and operations planning , 2011 .

[66]  Vijay Govindarajan,et al.  Strategic Cost Management: The New Tool for Competitive Advantage , 1993 .

[67]  Jan Mouritsen,et al.  Special section on management control and new information technologies , 2003 .

[68]  Christopher M. Moore,et al.  The nature of parenting advantage in luxury fashion retailing – the case of Gucci group NV , 2005 .

[69]  Louis Raymond,et al.  Manufacturing Strategy and Business Strategy in Medium-Sized Enterprises: Performance Effects of Strategic Alignment , 2009, IEEE Transactions on Engineering Management.

[70]  Fredrik Nilsson Strategy and Management Control Systems: A Study of the Design and Use of Management Control Systems Following Takeover , 2002 .

[71]  Matthew B. Miles,et al.  Qualitative Data Analysis: An Expanded Sourcebook , 1994 .

[72]  J. Bernlef,et al.  Out of Mind , 1988 .

[73]  J. Shepherd,et al.  Book and Resource Reviews , 2005 .

[74]  Carsten Rohde,et al.  Management accounting and integrated information systems: A literature review , 2007, Int. J. Account. Inf. Syst..

[75]  Ken G. Smith,et al.  The age of temporary advantage , 2010 .

[76]  M. Porter Competitive Advantage: Creating and Sustaining Superior Performance , 1985 .

[77]  Peter T. Ward,et al.  Business strategies and manufacturing decisions: An empirical examination of linkages , 2007 .

[78]  Matt Eyring,et al.  Nuevos modelos de negocios en los mercados emergentes , 2011 .

[79]  Julia Mundy,et al.  Creating Dynamic Tensions Through a Balanced Use of Management Control Systems , 2010 .

[80]  W. Ocasio,et al.  Architecture, Attention, and Adaptation in the Multibusiness Firm: General Electric from 1951 to 2001 , 2012 .

[81]  E. Pezet,et al.  The making of the management accountant Becoming the producer of truthful knowledge , 2010 .

[82]  E. H. Neilsen,et al.  The subordinate's predicaments. , 1979, Harvard business review.

[83]  R. Chenhall Management control systems design within its organizational context: findings from contingency-based research and directions for the future , 2003 .

[84]  P. Lawrence,et al.  Organization and Environment: Managing Differentiation and Integration , 1967 .

[85]  Michael D. Shields,et al.  Handbook of management accounting research , 2007 .

[86]  R. J. Tersine,et al.  Lead‐time reduction: the search for competitive advantage , 1995 .

[87]  Lili-Anne Kihn,et al.  Information system integration, enabling control and performance , 2009 .

[88]  L. Fry,et al.  Congruence, Contingency, and Theory Building , 1987 .

[89]  Craig S. Fleisher,et al.  Business and Competitive Analysis : Effective Application of New and Classic Methods , 2012 .

[90]  Richard Whittington,et al.  Exploring Corporate Strategy , 1988 .