مدیریت استراتژیک هوشمند

مدیریت استراتژیک هوشمند

مدلی برای سیستم های کنترل مدیریت با تمرکز بر دوسوتوانی سازمانی: با استفاده از رویکرد مرور نظام مند

نوع مقاله : مقاله پژوهشی

نویسندگان
1 استادیار، گروه استراتژی و سیاست گذاری کسب و کار، دانشکده مدیریت کسب و کار، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران.
2 دانشجوی دکتری مدیریت سیاست گذاری، دانشکده مدیریت کسب و کار، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران.
چکیده
موفقیت، رشد و بقای بلندمدت سازمان‌ها در عصر دیجیتال به توانایی در بهره‌برداری از قابلیت‌های فعلی و همزمان کاوش شایستگی‌های جدید که تحت عنوان دوسوتوانی سازمانی مطرح می‌باشد، بستگی دارد. از این‌رو مقالات بی‌شماری به مطالعه ابزارهای بهره‌مندی از دوسوتوانی سازمانی در ادبیات سازمانی، نوآوری و استراتژی پرداخته‌اند، یکی از ابزارهای کلیدی سیستم‌های کنترل مدیریت است که تعداد تحقیقات نظری و تجربی در زمینه اثر آن بر ایجاد دوسوتوانی سازمانی به طور قابل توجهی افزایش یافته، اما تاکنون مرور جامع مطالعات مفهومی و تجربی با در نظر گرفتن ابعاد کنترل‌های مدیریت در تحقق و خلق دوسوتوانی سازمانی انجام نشده است. از این رو هدف این مقاله ارائه مروری نظام‌مند از ادبیات طراحی کنترل مدیریت در ایجاد دوسوتوانی سازمانی و ترکیب دانش فعلی است. روش نمونه‌گیری براساس معیارهای ورود و خروج روش پریزما انتخاب شده است. در راستای پاسخ به سؤالات پژوهش، با استفاده از الگوی هفت مرحله‌ای سندلوسکی و باروسو، یافته‌های 55 مطالعه مرتبط با اهداف پژوهش، بررسی، تجمیع، ترکیب و تفسیر شد، که منجر به استخراج سه مقوله، 10 مولفه فرعی و 31 زیرمولفه سیستم‌های کنترل مدیریت در تحقق دوسوتوانی سازمانی شد. نتایج نشان می‌دهد که چارچوب سیستم‌های کنترل مدیریت که درنتیجه تحقق و خلق استراتژی دوسوتوانی پدیدار می‌شوند در سه بعد اصلی شامل: 5 مولفه پیش‌نیاز و 2 مفهوم طراحی چارچوب سیستم‌های کنترل مدیریت و 3 پیامد می‌باشد. این چارچوب می‌تواند متخصصان را راهنمایی کند تا به طور سیستماتیک عوامل زمینه و پیامدهای طراحی سیستم‌های کنترل مدیریت خود را ارزیابی کنند و راه‌هایی را برای تحقیقات آینده نشان می‌دهد.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

A Model for Management Control Systems Focusing on Organizational Ambidexterity: A Systematic Review Approach

نویسندگان English

Ata Ollah Harandi 1
Saman Azami 2
1 Assistant Professor, Department of Strategy and Business Policy, Faculty of Business Management, College of Management,, University of Tehran, Tehran, .Iran
2 Ph.D. Candidate, Faculty of Business Management, College of Management, University of Tehran, Tehran, Iran.
چکیده English

The success, growth, and long-term survival of organizations in the digital era depend on their ability to simultaneously exploit existing capabilities while exploring new competencies—a phenomenon widely referred to as organizational ambidexterity. Consequently, a substantial body of literature in the fields of organization, innovation, and strategy has examined the mechanisms that enable ambidexterity. Among these mechanisms, management control systems (MCSs) have emerged as a critical tool. Although the number of theoretical and empirical studies investigating the role of MCSs in fostering organizational ambidexterity has increased considerably, a comprehensive review integrating both conceptual and empirical findings across the various dimensions of MCSs is still lacking.
The purpose of this paper is to conduct a systematic review of the literature on the design of management control systems in enabling organizational ambidexterity and to synthesize the current state of knowledge. The review followed the inclusion and exclusion criteria of the PRISMA protocol. To address the research questions, we applied the seven-step model of Sandelowski and Barroso, through which 55 relevant studies were systematically analyzed, summarized, synthesized, and interpreted. This process led to the identification of three overarching categories, ten subcategories, and thirty-one subcomponents of management control systems relevant to the realization of organizational ambidexterity.
The findings indicate that the emerging MCS framework that supports the creation of ambidexterity can be structured into three main dimensions: (1) five prerequisite components, (2) two core concepts of the MCS framework design, and (3) three consequential outcomes. This framework provides practical guidance for managers and practitioners by offering a structured approach to systematically evaluate both the antecedents and consequences of MCS design. Furthermore, it highlights promising directions for future research in the intersection of management control systems and organizational ambidexterity.

کلیدواژه‌ها English

Management control systems
management control
design of management control systems
organizational ambidexterity
systematic review
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