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Industry-Specific Management Control Systems

In: Business and Management

Submitted By tpock
Words 7680
Pages 31
Industry-specific Management Control Systems and Ccorporate Qquality Ttargets – Insights from ten years American Customer Satisfaction Index (ACSI) Data

Authors:
Thomas Pock
Research Scholar, Ross School of Business, University of St. Gallen, St. Gallen, SwitzerlandMichigan
National Quality Research Center
701 Tappan Street, 48103 Ann Arbor, MI, USA
Phone: +1-734-709-1036 tpock@bus.umich.edu Prof. Fritz Fahrni
University of St. Gallen
Director of the Institute for Technology Management
Dufourstrasse 40a, 9000 St. Gallen, Switzerland
Phone: +41-71-224-7201 fritz.fahrni@unisg.ch Prof. Anders Westlund
Stockholm School of Economics,
Director of the Center for Economic Statistics and Decision Support
65 Sveavaegan, 11383 Stockholm, Sweden
Phone: +46-8-736-9231 anders.westlund@hhs.se Prof. Fritz Fahrni
University of St. Gallen,
Director of the Institute for Technology Management
Dufourstrasse 40a, 9000 St. Gallen, Switzerland

Phone: +41-71-224-7201 fritz.fahrni@unisg.ch Thomas Pock
Research Scholar, Ross School of Business, University of Michigan
National Quality Research Center
701 Tappan Street, 48103 Ann Arbor, MI, USA
Phone: +1-734-709-1036 tpock@bus.umich.edu rewrite abstract according to instructions

Abstract

Purpose – The paper provides a well-founded analysis of situation specific drivers and limitations to quality targets and the complexity of Management Control Systems.
Design/methodology/approach – The paper builds on prior case study results and uses a descriptive quantitative approach based on financial data from Stern Stewart Co. and data on customer satisfaction from the American Customer Satisfaction Index (ACSI).
Findings – It is underscored that the way companies can and should deal with a strategic target as...

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