Strategic behavior and use of management control systems in agro-industrial cooperatives

Abstract

Purpose – This study aims to identify the combinations of MCS used in different strategic behaviors adopted by agro-industrial cooperatives.  Theoretical framework – Miles and Snow's strategic behavior model and Simons' management control systems model (1995).  Design/methodology/approach – A survey was carried out with 100 managers of agribusiness cooperatives in the dairy sector in the southern region of Brazil. Fuzzy set qualitative comparative analysis (fsQCA) was applied to the data collected  Findings – The results partially confirmed the propositions established in the study. Different combinations of belief systems, limits, diagnostic control and interactive control were observed depending on the cooperative's strategic, defender or prospective behaviors. Therefore, the control of the cooperative's strategy is achieved by combining the SCG, since its power lies in the joint use and its complementarity.  Research Practical & Social implications – The combined use of rigid and flexible controls allows agro-industrial cooperatives to simultaneously target the efficiency of operations and the pursuit of innovation.  Originality/value – By demonstrating that not all SCGs individually are relevant to different strategic behaviors, with evidence of equifinality in SCG combinations, the study denotes originality and contribution.  Keywords – Strategic behavior. Management control systems. Levers of control