Management control systems and dynamic capabilities as antecedents to financial performance

Purpose – The resource-based theory (RBT) explains that the management control system (MCS) represents a resource that complements dynamic capabilities by steering employees toward strategies, leading to superior performance. This study aims to identify the impacts of the MCS and dynamic capabilitie...

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Bibliographic Details
Published in:European Journal of Management Studies
Main Authors: Thiago Bruno de Jesus Silva, Cristian Bau Dal Magro, Joséilton Silveira da Rocha, Carlos Eduardo Facin Lavarda
Format: Article
Language:English
Published: Emerald Publishing 2025-04-01
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/EJMS-08-2023-0061/full/pdf