Combining management control practices for organizational learning: A situational strength perspective
Journal
Accounting, Organizations and Society
ISSN
0361-3682
Type
journal article
Date Issued
2026-12
Author(s)
Abstract
Organizational learning (OL) is a critical organizational capability. Yet designing management control (MC) that effectively supports OL is challenging, as learning outcomes are often intangible and unfold over extended time horizons. Employing situational strength theory, we examine combinations of MC practices that affect OL contingent on environmental uncertainty. Drawing on a survey of 210 senior business unit controllers, we use fuzzy-set Qualitative Comparative Analysis (fsQCA) to identify multiple combinations of MC practices that achieve high OL in different uncertainty contexts. In a subsequent step, we examine whether the situational strength of certain combinations of MC practices is associated with OL. Results show that in a low-uncertainty environment, the combined use of diverse performance measures and social controls, as well as performance pay and a mechanistic administrative structure, have a synergetic effect on OL. In a high-uncertainty context, the combined use of measure diversity and deliberate formal strategic planning is beneficial for achieving OL. Our results suggest that the effectiveness of MC practices for OL depends on aligning MC practices with the internal as well as the external context.
Language
English
Keywords
Situational strength theory
Management control combinations
Organizational learning
Environmental uncertainty
HSG Classification
contribution to scientific community
Refereed
Yes
Volume
117
Start page
Art. 101662
Subject(s)
Division(s)
File(s)![Thumbnail Image]()
Name
1-s2.0-S0361368226000310-main.pdf
Type
Main Article
Size
1.41 MB
Format
Adobe PDF
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