طراحي مدل همسويي سيستم هاي كنترل مديريت و استراتژي بر مبناي ديدگاه قابليت پويا ( مورد مطالعه: شرکت های داروئی پذیرفته شده در بورس )
محورهای موضوعی : مدیریت دانش
خدیجه مقدر
1
(مرکز تحصیلات تکمیلی پیام نور)
میرزا حسن حسینی
2
(گروه مدیریت دانشگاه پیام نور ، تهران ، ایران)
محمدتقی امینی
3
(گروه مدیریت دانشگاه پیام نور ، تهران ، ایران)
محمد محمودی میمند
4
(گروه مدیریت دانشگاه پیام نور ، تهران ، ایران)
کلید واژه: سیستم کنترل مدیریت, قابلیت های سازمانی, قابلیت های پویا, عملکرد سازمانی, شرکت های داروئی.,
چکیده مقاله :
هدف: هدف کلی تحقیق حاضر پیشبرد دانش در شاخه دانشی رابطه میان سیستم های کنترل مدیریت و استراتژی سازمان به منظور طراحی اثربخش تر سیستم های کنترلی می باشد. اما از آنجا که در این تحقیق مفهوم سازی استراتژی در سطح قابلیت های سازمانی- و نه در سطح انتخاب های استراتژیک- انجام می‌گیرد؛ لذا هدف از انجام این تحقیق شناسایی سیستم های کنترلی مناسب برای توسعه قابلیت های پویا است. روش: با توجه به هدف در نظر گرفته شده در این تحقیق از پاردایم پوزیتویستی به طور عام و رویکرد اقتضایی به طور خاص و بر مبنای استراتژی تحقیق پیمایش مقطعی برای بررسی رابطه میان استراتژی و سیستم کنترل استفاده می شود. یافته ها: نتایج حاصل از آنالیز داده ها نشان داد که در محیط های پویا استفاده تعاملی از سیستم های کنترلی رابطه‌ای مثبت با قابلیت های پویای سازمانی، قابلیت های سازمانی و عملکرد سازمانی دارد و تنش پویای شکل گرفته در نتیجه استفاده همزمان و متعادل تشخیصی و تعاملی از سیستم کنترل در محیط های پویا، رابطه ای مثبت با قابلیت های پویای سازمانی، قابلیت های سازمانی و عملکرد سازمانی دارد. همچنین، سیستم کنترل از طریق فرایندهای قابلیت های پویا در شکل گیری و توسعه قابلیت های سازمانی تاثیر گذار بوده و این سیستم کنترل می تواند توسط فرایندهای قابلیت های پویا و توسعه قابلیت های سازمانی بر عملکرد سازمانی تاثیرگذار باشد.
Objective: The research is to broaden the knowledge about the relationship between management control systems and the organization’s strategies in order to design more effective control systems. Since in the current study, the strategy conceptualization is formed in the organizational capabilities’ level –not in the level of strategic choices- the main purpose of the research is to identify suitable control systems for dynamic capabilities development. Methodology: Regarding to the main purpose of the study, positivist paradigm, in general, and the contingent approach, in particular, are used and the cross-sectional survey research strategy is developed to examine the relationship between strategy and control system. Findings: The results showed that in dynamic environments, the relational control systems have a positive relationship with organizational dynamic capabilities, organizational capabilities and organizational performance. Moreover, the dynamic tension resulting from simultaneously and equally diagnostic and interactive usage of control systems in dynamic environments has a significant positive relationship with organizational dynamic capabilities, organizational capabilities and organizational performance. Additionally, control system via dynamic capabilities has an effect on formation and development of organizational capabilities and the system could modify the organizational performance through the processes of dynamic capabilities and organizational capabilities development
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