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Management control systems and organizational ambidexterity
AuthorGschwandtner, Stefanie ; Hiebl, Martin R. W.
Published in
Journal of Management Control, 2016, Vol. 27, Issue 4, page 371-404
PublishedSpringer, 2016
Document typeJournal Article
Keywords (EN)Organizational ambidexterity / Management control / Management control system
URNurn:nbn:at:at-ubl:3-1377 Persistent Identifier (URN)
 The work is publicly available
Management control systems and organizational ambidexterity [0.7 mb]
Abstract (English)

In recent years, the management literature has increasingly investigated organizational ambidexteritythe ability to balance exploitative and explorative activitiesas an important antecedent to firm survival and performance. Some recent studies indicate that management control systems may be able to foster organizational ambidexterity. The aim of the present short survey paper is to provide an overview of the current literature on organizational ambidexterity and management control systems. Overall, the results of the review show that rather than a single specific management control system, a package of management control systems and various forms of using such systems may be necessary to successfully achieve and manage organizational ambidexterity. In line with this notion, some of the included papers even find a complementary effect of the combined use of opposing management controls to support the achievement of organizational ambidexterity. The paper concludes with several specific ideas for further research.

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