What is strategic management control? It differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and the short term and supports not only tactical but also strategic and operational decision-making. Fourth, and perhaps most important, strategic management control is designed for, and adapted to, the organisation’s unique strategies.

This book emphasises the importance of dialogue. This is a distinguishing feature of a Scandinavian approach to management. The authors argue that it is unwise to believe that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue, both between hierarchical levels within the organisation and among actors in networks. Such dialogue is essential to make the management control processes strategic and successful.

Strategic Management Control follows a clear structure, from the design of the strategies to the everyday evaluation and discussion of performance and results. The intended reader is either a student or a researcher in academia or a professional who is working with strategy and management control in an organisation. The book’s 15 co-authors are all leading experts within their specific fields, which provides a range of perspectives on the design, use and effects of strategic management control.