Linking energy-related strategic flexibility and energy efficiency - The mediating role of management control systems choice
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A rising tension between efficiency and flexibility considerations is visible within energy management of production companies.

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The use of management controls can mitigate the trade-off between flexibility and efficiency.

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The importance of formal and informal controls declines in firms with a high energy-related strategic flexibility.

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There is in general a positive relation between the use of formal management controls and energy efficiency.

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