Table 2.

The analytical level (1/2)

CategoriesTasksIndicative questions for analysis
ContextAnalyse the context and choose an analytical focusInternal: 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)?
OutcomesAnalyse the control outcomes including their side effectsAspired: 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 useAnalyse the observable MC practices and their interrelationObjective: 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?

or Create an Account

Close Modal
Close Modal