فصلنامه مطالعات مدیریت راهبردی

فصلنامه مطالعات مدیریت راهبردی

شناسایی،‌ طبقه‌بندی و نوع‌یابی کنترل‌های راهبردی

نوع مقاله : پژوهشی

نویسندگان
1 دانشجوی دکتری، گروه مدیریت بازرگانی دانشکده مدیریت و حسابداری دانشگاه شهیدبهشتی، تهران، ایران
2 استاد، گروه مدیریت بازرگانی، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران
3 دانشیار، گروه مدیریت بازرگانی، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران
چکیده
از الزامات ضروری برای اطمینان از عملکرد درست سازمان‌ها، نظارت مؤثر و کارآمد بر تدوین و اجرای راهبرد‌ها بوده است. لذا باید از سیستم‌های کنترلی‌ای استفاده نمود که عوامل داخل و محیطی سازمان را نیز مورد پایش قرار دهد که از رسالت‌های کنترل راهبردی می‌باشد. مساله اصلی پژوهش این است که با توجه به ویژگی‌های مختلف سازمانها در مقایسه با یکدیگر، کدام مدل کنترل برای کدام سازمان مناسب است لذا با هدف شناسایی، طبقه‌بندی و نوع‌یابی کنترل‌های راهبردی به بررسی انواع مدل‌های کنترل راهبردی پرداخته است. در این پژوهش اکتشافی از روش هرمنوتیک برای جمع‌آوری و تجزیه و تحلیل داده‌ها استفاده شده است. در بررسی‌های کتابخانه‌ای از مطالعات گذشته، انواع مدل‌های کنترل راهبردی شناسایی و طبقه‌بندی گردیدند. نکته مهم این است که سازمانها در ابعاد مختلف با یکدیگر تفاوت دارند که متناسب با هر کدام از این ابعاد باید مدل‌‌ کنترل راهبردی طبقه‌بندی شده و متناسب با هر یک از این ابعاد در سازمان متناظر با آن به کار گرفته شود که این همان هدف پژوهش ماست که در پی دستیابی به آن هستیم. در همین راستا سوالات پژوهش بدین‌گونه مطرح می‌شوند که کدام ابعاد سازمان‌ در تعیین نوع مدل کنترل راهبردی موثر است و با توجه به این ابعاد کدام مدل کنترل راهبردی باید مورد استفاده قرار گیرد. ویژگی‌های سازمانی به دست آمده شامل اندازه سازمان، فرهنگ سازمانی، نوع راهبرد و نوع محیط است. در نهایت با استفاده از رویکرد سیستمی مدل‌های کنترل راهبردیِ شناسایی شده با توجه ویژگی‌های مختلف سازمان‌ها در مکان مناسب خود جانمایی شده است.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Identification, classification and typology of strategic controls

نویسندگان English

Vahid Soltani 1
Mohammadreza Hamidizadeh 2
Seyyed Mahmoud Hosseini 3
1 PhD student, Department of Business Administration, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
2 Professor, Department of Business Administration, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
3 Professor Associate, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
چکیده English

Introduction: : One of the basic preconditions for ensuring the correctness of the organizations' performance has been the effective and efficient monitoring of the implementation of strategies and plans. Therefore, control systems should be used that, in addition to internal factors, monitor other factors, especially environmental factors, which is one of the missions of strategic control. The main issue in this research is determining which control model is suitable for which organizations, given the various characteristics that distinguish organizations from one another. Therefore, with the aim of identifying, classifying, and typologizing strategic controls, we have analyzed different models of strategic control. In this research, many types of strategic control models have been investigated and analyzed. With the purpose of typology of these models, various types of strategic control classification approaches have been obtained by examining library documents. In this approach, according to the contingent components of the organization, different types of strategic controls have been typified according to the size of the organization, organizational culture, type of strategy and type of environment. Therefore, we should combine one or more strategic control models according to the specific needs and characteristics of each organization and also according to the combination of these contingent components to provide the best match with the needs of the organization.
Methodology: This research is an exploratory qualitative research project. In the first phase, unknown aspects and dimensions of the studied phenomenon should be identified. This phase is done with qualitative methods and with library studies. For this purpose, it collects data first. Completing this step leads us to describe countless aspects of the phenomenon. In this type of research, data collection and analysis are done simultaneously. In this exploratory research, Hermeneutic method was used to collect and analyze data. In library reviews of past studies, various types of strategic control models were identified and classified.
Results and Discussion: In the process of typology, after library and field studies, it is time to determine the types and boundaries associated with each of these types. Investigations show that various species have been counted from various angles for typology of control models. Chenhal provides a comprehensive overview of the diverse set of factors affecting controls. The investigated variables that are considered due to their influence on management control systems include size, strategy, organizational culture and Environment.
Conclusion: According to the size of the organization, organization strategy, organizational culture and different environment, a comprehensive typology for strategic control models can be provided. The dimensions of each of the indicators are considered as follows: based on the size of the organization, large and small organizations, based on the organization's strategy, Prospector, defensive and analytical strategies, based on the organizational culture, friendly and cooperative culture, royal and hierarchical culture, Efficient and innovative culture, flexible and ready to change and based on the environment, stable and predictable environment, uncertain and dynamic environment, competitive and dynamic industry environment, innovative and dynamic market environment, international environment and technology-oriented environment. This typology allows choosing the best strategic control model for each organization.
Methodology: This research is an exploratory qualitative research project. In the first phase, unknown aspects and dimensions of the studied phenomenon should be identified. This phase is done with qualitative methods and with library study and interview tools. For this purpose, it collects qualitative data first. Completing this step leads us to describe countless aspects of the phenomenon. In this type of research, data collection and analysis are done simultaneously. Then, using the theme analysis method, theoretical foundations and sources related to the subject will be analyzed and coded, and through this, strategic control models will be extracted. The data analyzed in the thematic analysis method are textual data, interviews and observational data implemented in the form of text.

Results and Discussion: In the process of typology, after library and field studies, it is time to determine the types and boundaries associated with each of these types. Investigations show that various species have been counted from various angles for typology of control models. Chenhal provides a comprehensive overview of the diverse set of factors affecting controls. The investigated variables that are considered due to their influence on management control systems include size, strategy, organizational structure, and national culture. Environment and technology.
Conclusion: According to the size of the organization, organization strategy, organizational culture and different environment, a comprehensive typology for strategic control models can be provided. The dimensions of each of the indicators are considered as follows: based on the size of the organization, large and small organizations, based on the organization's strategy, Prospector, defensive and analytical strategies, based on the organizational culture, friendly and cooperative culture, royal and hierarchical culture, Efficient and innovative culture, flexible and ready to change and based on the environment, stable and predictable environment, uncertain and dynamic environment, competitive and dynamic industry environment, innovative and dynamic market environment, international environment and technology-oriented environment. This typology allows choosing the best strategic control model for each organization. Considering the specific conditions of the organization, this typology can be used and the appropriate strategic control model can be chosen.

کلیدواژه‌ها English

strategic control
strategic management
Organization size
Organizational Culture
Environment
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  • تاریخ دریافت 30 خرداد 1403
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  • تاریخ پذیرش 10 مرداد 1403