Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application

Configuration theory is concerned with understanding complex phenomena involving multiple and interacting attributes. The theory is consistent with a long line of research recognizing that management controls operate as complex packages or systems. However, empirical research aimed at understanding management control configurations is relatively scarce. One possible reason is the lack of appropriate methods. This paper introduces a promising case-oriented method for understanding complex phenomena called qualitative comparative analysis. This paper provides a basic guideline for applying the method, outlines how the method can be combined with more conventional research approaches, and offers suggestions for future research into management control configurations.