Organizational strategies are important in today's highly competitive environments. Businesses, as well as public sector organizations, need a unifying logic, which emerges out of dialogue among its members and also guides their actions. An organization's 'control system' has potential to become a key to this. Controlling for Competitiveness describes how management control is crucial in mobilizing, using, and communicating the knowledge and skills of managers and employees. Controllers should design situation-specific control systems, assuring that actions will be based on appropriate information and incentives. Enterprise systems facilitate coordination and information exchange, thus enabling the development of a consistent and congruent strategy throughout the organization. The involvement of all levels of management - as well as most employees - in this process creates motivation and commitment to the organization's strategy. It also prepares for executing strategy through a creati
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