Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/318556 
Year of Publication: 
2024
Citation: 
[Journal:] Journal of Management Control [ISSN:] 2191-477X [Volume:] 35 [Issue:] 4 [Publisher:] Springer [Place:] Berlin, Heidelberg [Year:] 2024 [Pages:] 563-620
Publisher: 
Springer, Berlin, Heidelberg
Abstract: 
Organizations regularly face serious challenges due to pandemics, recessions, and financial crises. One reason some organizations cope better than others may be that their management control systems (MCSs) more effectively foster organizational resilience. Despite considerable literature on MCSs and organizational resilience, there is a lack of research on the impact of an MCS's use on organizational resilience. This study examines and bridges the literatures on MCSs and organizational resilience to illuminate how organizations can better cope with adversity. To identify potential relationships between management controls, MCSs, and organizational resilience, we systematically review the literature and perform a content analysis. We examine the relationships between organizational resilience measures, capabilities, and management controls. We propose the use of resilience-oriented management controls and discuss whether organizations can increase their resilience by building resilience-oriented MCSs. Based on Simons's levers of control framework and Duchek's capability-based conceptualization of organizational resilience, we develop a conceptual organizational resilience/MCS framework. Our study reveals relationships and gaps between the literatures on MCSs and organizational resilience and proposes avenues for future research. Our findings suggest that resilience-oriented MCSs are beneficial to organizational resilience.
Subjects: 
Management control systems
Levers of control
Organizational resilience
Systematic literature review
JEL: 
M10
M40
M41
L20
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
Document Version: 
Published Version

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