The main goal of strategic controlling is to maintain and preserve the dynamism of the organization and to help it survive which is materialized through constant evaluation in order to contribute to the efficacy and strategic coordination in the organization. Considering the fact that strategic controlling occurs at the conceptual and mental stage, the components of its process belong to the same stage too, therefore, interpretation and perception have a high status in it and that is why one needs to delve into it in a separate and detailed way. The present article reviews the existing literature and offers a model of strategic controlling based on an interpretive approach. The strategic controlling process is comprised of four levels: setting a subject to control, monitoring the environment, analyzing and interpreting the collected data and presenting appropriate responses and reactions. All the four levels are influenced by the organization's perception of its internal and external environment. Here we examine the two features of "lack of confidence" (a combination of dynamism and complexity) and the perceived environmental generosity and, with regards to internal grounds, we have made mention of four components: strategy, structure, resources and the performance level. Out of the four components, we have explained the effect of the performance level and the type of strategy in the process of interpreting the control subjects. This article's innovation lies in the fact that it has incorporated an interpretive approach into the strategic controlling process and that it offers general considerations to the researchers and activists in the realm of strategic management and especially those who are espaliering in studies related to controlling and strategic changes. Each of these considerations may be subjected to more accurate analysis in later studies.
Administrative Health Research