The relationship between strategic and operational control in corporate structures

The study examined the main definitions related to control. The general and distinctive features of strategic and operational types of control are analyzed. The main tools for conducting operational and strategic types of control, the sources of information used for analysis are analyzed. The characteristics of linear, divisional or matrix structures are given in the context of the difference between the interaction of strategic and operational types of control. The influence of these types of controls on each other is considered – in which cases problems in one type of control will affect the other.

Authors

Publication Details

Journal
ACCOUNTING AND CONTROL
Published
2025-01-01
DOI
https://doi.org/10.36871/u.i.k.2025.10.01.004
Primary Topic
Economic and Business Development Strategies
Type
article
Field-Weighted Citation Impact
0.00
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article

The relationship between strategic and operational control in corporate structures

Svetlana N. Kovalenko, Roman A. Rabkin
ACCOUNTING AND CONTROL
Economic and Business Development Strategies
article

The relationship between strategic and operational control in corporate structures

Svetlana N. Kovalenko, Roman A. Rabkin
article en

Abstract

The study examined the main definitions related to control. The general and distinctive features of strategic and operational types of control are analyzed. The main tools for conducting operational and strategic types of control, the sources of information used for analysis are analyzed. The characteristics of linear, divisional or matrix structures are given in the context of the difference between the interaction of strategic and operational types of control. The influence of these types of controls on each other is considered – in which cases problems in one type of control will affect the other.

ACCOUNTING AND CONTROLVol. 10
Openalex Percentile: Top 75%
Economic and Business Development Strategies
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