LiU Electronic Press

Purpose: This paper discusses the potential use of the EEM model as a basis for a framework for integrated empirical studies of the resource based perspective on strategy and management control. The purpose is also to evaluate if EEM, in this somewhat revised version, can also be used for self-assessment with regard to a certain form of critical process analysis based on the PDCA-circle.

Methodology/approach: This paper has emerged as a result of reviews of pertinent literature taken from EEM, Management Control and theories of the Resource Based approach on Strategy (TGF, RBV etc). Further the model has been discussed as a potential model for empirical studies in a global company (in accordance with the Ph licentiate Thesis “Return of Resources; implications from the Resource Based Perspective on Management Control).

Findings:The results from this suggested modelling, partly based on a limited empirical study of critical process analysis, shows that this somewhat revised EEM model in a very interesting way, can integrate the resource based strategy and management control processes - in the face of company decision processes (ex ante/ex post). The model can therefore potentially be used as a new framework for empirical studies of the resource based approach on strategy and management control.