How does the MCS Community interpret the Interactive Management Control Systems? : A Systematic Literature Review on the design and use of Interactive Control Systems

Sammanfattning: The management control systems (MCS) concept has evolved significantly the past decades with extensive studies that explore not only the concept itself but as well its relation to diverse variables such as performance, innovativeness and organisational learning. Nonetheless, inaccuracy is still present according to some researchers. (Tessier & Otley, 2012; Ferreira & Otley, 2009) By means of a systematic review (Tranfield et al., 2003), an interpretive analysis that embodies academic literatures in the area is presented. As a result, this thesis provides a synthesis delineation of the interactive management control systems’ concept. For the purpose of the study, a systematic selection of published and non-published academic literatures was conducted. (Saunders et al.,2009). Simons (Levers of control. Boston, Mass.: Harvard Business School Press,1995) was used as a starting point in order to generate criteria for the subsequent identification of relevant sources and get a grounding understanding of the topic before taking the challenge in form of a literature review in order to establish a distinction of the concept. This paper differs from prior studies in the field because of its attempt to clarify the concept of interactive control systems in a systematic manner which will allow the reader to have a see-through approach on all the procedures undertaken for the study. 111 articles were retrieved and following screening and abstract analysis 17 studies (including Simons, 1995 and Bisbe et al., 2005) were selected for the discussion of this qualitative literature review. In contrast to the existing literatures in the MCS field, I conceptualise the findings in 2 categories order to distinct the concepts of interactive MCS from interactive use of MCS. The main contribution of the study is the finding that there is a difference between interactive control systems and interactive use of control systems. Interactive MCS as such has a functionalist view and are designed to deliver interactiveness regardless of the context or the actors. And interactive use of control systems concerns the enactment of any control systems in an interactive manner. Therefore, the context (innovative environment) and the actor are taken into account in order for the systems to deliver positive effects. In addition, Evidences show that the interactive MCS as such are progressive instruments and characterised by effective and regular discussion among the users. Which lead to positive effects on strategy, workplace and innovation. Interactive use of MCS on the other hand are desirable in a context of R&D where the actor have required knowledge to facility the enactment. Additionally, MCS field interpret the concept of ICS more as interactive use of MCS than as such as interactive control system. When it comes to the connection to innovation, findings are contradictory as there are both positive and negative effects on business variables such innovation.