Abstract
In this paper, we examine the role of using strategic performance measurement system in revising strategies. In revising strategies by using strategic performance measurement system, there are two methods of DCS (Diagnostic Control System) and ICS (Interactive Control System) proposed by Simons (1995). We set survey items related to above two systems, effects and outcome of revising strategies. Based on the answer results from 420 respondents, exploratory factor analysis and path analysis were conducted. As the results of the path analysis, it was found that relatively strong effects are DCS on ICS, ICS on “indirect effects of revising strategies”, “direct effects of revising strategies” on “outcome of revising strategies”. On the other hand, it was found that DSC, which is supposed to support revising strategies, does not have significant direct impact on “effect of revising strategies”.
