119-140

• Courtis, P.
• Politou, D.
• Kyriazoglou, J.

The paper represents an attempt to examine the developments in strategic controls issues. The importance of strategic controls is assessed. Types of strategic controls are identified, designed and evaluated accordingly. The main categories of these controls (financial, output, behavioural, and IT) are discussed. The design aspects of strategic controls are analyzed. The Balanced Scorecard (BSC) approach in implementing them, along with specific examples for Greek companies are presented. Ultimate goal of this attempt is the promotion of the integration of strategy crafting, implementation and evaluation.

• Economics and Business

• Economics

Strategic Controls, Output Controls, Balanced Scorecard (BSC)

JEL classification: M14