The major aim of this study was to empirically test the normative theory that action program and management control system should reflect strategy. Specifically, we empirically investigated if this phenomenon was evident in the linkages among customer...
The major aim of this study was to empirically test the normative theory that action program and management control system should reflect strategy. Specifically, we empirically investigated if this phenomenon was evident in the linkages among customer-focused strategy, TQM, MAS. Factor analysis identified three strategic type of 'customer service strategy', 'flexibility strategy', 'quality-oriented strategy' as customer-focused strategy, and two business performance of financial performance, non-financial performance. From various components of MAS, this study included broad-scope, budgetary use, performance goal, feedback. The most significant findings in this regard are evident in the 2-way interaction effects to financial performance of flexibility strategy-TQM, three strategic types-budgetary use, and 2-way interaction effects to non-financial performance of flexibility strategy-performance goal, flexibility strategy-feedback, quality-oriented strategy-feedback.