The analytical level (1/2)
| Categories | Tasks | Indicative questions for analysis |
|---|---|---|
| Context | Analyse the context and choose an analytical focus | Internal: What type can the organization be categorized as, and what is the analytical focus? What are the characteristics of the internal context surrounding the MC practices? |
| External: What is the market situation in which the organization operates (e.g. the extent of uncertainty and competitiveness)? | ||
| Outcomes | Analyse the control outcomes including their side effects | Aspired: What performance dimensions do managers aspire individually and collectively? |
| Achieved: What financial and non-financial performance is achieved individually and collectively? | ||
| Side effects: What unintended favourable and adverse side effects have occurred? | ||
| Control design and use | Analyse the observable MC practices and their interrelation | Objective: What is the control objective of the MC practices (e.g. input, process, or output; compliance versus performance)? |
| Style: How is performance/compliance or non-performance/non-compliance assessed, rewarded, and/or punished? | ||
| Strategic use: How do the MC practices support strategy implementation and formulation? Are the cybernetic MC practices used diagnostically or interactively? | ||
| Interrelation: How do the MC practices complement or substitute one another? How do they shape one another’s design and use? | ||
| Coherence: How well do the MC practices work in concert? How coherently and strongly are they working together? What are their weaknesses? | ||
| Agility: How do the MC practices support the sensing of and response to organizational threats and opportunities? |
| Categories | Tasks | Indicative questions for analysis |
|---|---|---|
| Context | ||
| Outcomes | ||
| Control design and use | ||
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