“The dynamic interplay between strategy and MACS”

During their existence companies often alter strategy. These changes in strategic objectives can be caused by external as well as internal factors that result of how companies have their way of doing business. These strategy changes can and will have impact on the organization, systems, procedures and competences that are present within companies. Once the new strategy is being implemented in an organization, the impact of this change onto the organization will cause dynamics in the alignment process of these topics. While research on strategy, organization and management accounting change has had a vast interest, little attention has been directed to the influence of these dynamics in the implementation processes of these various items. In this research project, I have investigated the dynamics that occur within an organization that faced significant strategic changes, as a result of a rapidly changing external environment. This research project has indicated that the dynamics that occur during several implementation processes need to be carefully managed. Attention of senior management; decision making and communication are key factors in order to align the several implementation processes in order to have a successful roll-out of the new defined strategy and the changes that come along with it. The insight that alignment of change of organizational architecture and management information systems as a result of strategy change is an ongoing dynamic process that needs strong guidance and a clear alignment strategy set by higher management is a contribution for theory as well as practice.