Management Control as a Meso-Foundation of Capabilities

The strategic management field has called for conceptual work on the foundations of capabilities. Given that the strategy field lacks a comprehensive explanation as to how managers can entice their employees to effectively deploy their capabilities, we draw on the management control literature. The paper moves beyond discussing incentives to a discussion of management control frameworks to examine what are the underlying, implicit elements impacting employee behavior. It proposes that the meso-level foundations of capabilities lie in the employee motivation literature which has been operationalized by two comprehensive management control frameworks.

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