Fostering entrepreneurial behavior has become a key necessity for established firms today and is attracting increasing scholarly attention. Surprisingly, the role of management control systems (MCS) has, however, remained underexplored. Given their pervasiveness in practice, this seems unfortunate. This even more so as MCS have often been portrayed as at odds with creative or innovative activities. Relying on a sample of Denmark’s 500 largest firms, we test the impact of key MCS on middle managers’ engagement in entrepreneurial behavior. Results support both a positive as well as a negative view on MCS’ role for entrepreneurship: Some MCS are positively related, while others are negatively related. Thus, the choice of appropriate MCS provides a lever by which top managers can influence the level of entrepreneurship in their firms.
LINDER, S. and TORP, S.S. (2014). Do Management Control Systems Foster or Hamper Middle Managers' Entrepreneurial Engagement? International Journal of Strategic Change Management, 5(2), pp. 107-124.