Strategy and Control: Findings from a Set-Theoretical Analysis of High-Performance Manufacturing Firms

We examine how management control systems combine with the organizational context, particularly strategy, to result in firm performance, and introduce fuzzy-set Qualitative Comparative Analysis (fsQCA) to accounting research as an alternative empirical tool for testing and building contingency theory. Using fsQCA on data from U.S. manufacturing firms, we provide not only novel large-sample confirmatory evidence for two high performance...