تأثیر استفاده تشخیصی و تعاملی از سیستم‌های کنترل مدیریت بر رابطه استراتژی – عملکرد

Introduction: In recent years, there have been more strategic approaches in accounting and management research to focus on potential connections between management control systems (MCS) and strategy for better performance in various organizational contexts. Research shows that within the Balanced Scorecard (BSC) framework, several organizations have achieved operational success by implementing and using MCS in line with organizational strategies. Much of the empirical research in this field follows a contingency approach and involves searching for systematic relationships between specific elements of MCS and the specific strategy of organizations. The focus of this article is more on the use of MCS than its design. According to the existing literature, MCS is mainly used in two types of management, namely diagnostic use and interactive use of MCS. These two applications determine how managers use their control systems to monitor the organization performance. Therefore, the impacts of diagnostic and interactive MCS applications on the relationship between strategy and organizational performance are examined here. This research has been conducted with the aim of investigating the problem of "how the use of MCS affects the relationship between business strategies and organizational performance". In order to expand the current understanding of MCS-strategy-performance relationships, the research is expected to achieve the following three objectives:
(i) To identify the nature of the mediating the effects of each MCS application (diagnostic application and interactive application) on the relationship between business strategies and the organizational performance of construction firms
(ii) Gaining the knowledge of how business strategy affects organizational performance
(iii) Recognizing the interrelationships between the cost leadership strategy and the differentiation strategy
    Porter's framework of general strategies has been widely used as a basis for many studies and as the main typology of strategy in this research.
Methodology: The current research is applied in terms of purpose, descriptive-correlational in terms of the nature of conduction, and a field study in terms of data collection. The statistical population included the senior managers of 500 construction companies in Razavi Khorasan. The statistical sample was determined based on Morgan's 220 sample table. Also, the simple random sampling method was used to determine the statistical sample size. Moreover, structural equation modeling (SEM) was done to test the path model, and Kolmogorov Smirnov test and multiple regression analysis were performed using the SPSS software to analyze the data.
Results and Discussion: The results of this study have significant theoretical and practical implications. The recent developments in accounting and management literature show strong claims about the fundamental importance of establishing a proper relationship between the use of MCS, business strategy and organizational performance. Since the past studies on the moderating effects of the two applications have not considered both diagnostic and interactive applications at the same time, the findings of this research are important. By testing the research hypotheses, this article has shown that the two applications of MCS significantly mediate the relationship between business strategies and organizational performance in construction companies. It can also be concluded that diagnostic use has a stronger effect on the cost leadership strategy in construction companies, while interactive use has a stronger effect on the differentiation strategy. Furthermore, it is concluded that the joint use of MCS has no harm, although the situation creates tension according to the conflict literature. It should be noted that the results of the first and the second hypotheses of the current research are consistent with the results of the studies by researchers such as Chebet et al. (2022) and Budiono et al. (2021). The results show a strong relationship between strategy and company performance. Also, in terms of the effect of the simultaneous use of diagnostic and interactive applications of management control systems on the relationship between strategy and performance, this research is similar to the one conducted by Arachchilage and Smith (2013) in Sri Lankan textile and clothing manufacturing companies.
Conclusion: Nowadays, for better performance in various organizational fields, there is a strategy-oriented approach focusing on the relationship between management control systems (MCS) and strategy. According to the existing literature, MCS is mainly under two types of management applications, including diagnostic application and interactive application of MCS. By using these two types of programs, managers determine how to use their control systems for the performance of the organization. Accordingly, we investigated the relationship between management control systems (MCS), business strategy, and organizational performance. To explain the results of this research, it can be stated that the two applications of management control systems (MCS) as mediating variables have a positive effect on business strategy and organizational performance. However, it was found that the mediating effect of the diagnostic MCS is more significant when the cost leadership strategy is used for organizational performance.
Based on the results, some suggestions are made for future research. This research has brought important consequences for management performance. For better performance in the organization, it is necessary for the manager of the organization to implement a strategy-oriented approach in organizational activities by focusing on the potential connections between management control systems and strategy. Also, the manager should use a method of controlling systems to monitor the performance of the organization based on diagnostic or interactive management control systems (MCS). Diagnostic control systems enable the manager to control the status of different departments of the organization in terms of performance and health and eliminate the burdensome task of continuous guidance by managers. Interactive control systems require the attention and cooperation of all the members of the organization. Using the interactive control system, managers can set up dynamic plans with the cooperation of employees to react to environmental issues, threats and uncertainties.