Management control system and strategy: the transforming role of implementation

2018 ◽  
Vol 19 (1) ◽  
pp. 141-160 ◽  
Author(s):  
Graziano Coller ◽  
Maria Laura Frigotto ◽  
Ericka Costa
Keyword(s):  
Management Control ◽  
Management Control System ◽  
Content Type ◽  
Dynamic Dimension ◽  
Strategy Fit ◽  
Empirical Interpretation ◽  
Exploratory Case Studies ◽  
Practical Implications ◽  
Over Time

Purpose The purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature on software development, the authors propose two archetypes of MCS implementation – waterfall and agile – and employ them to understand how the MCS-strategy fit unfolds over time. Design/methodology/approach The authors empirically ground the archetypes on two exploratory case studies based on the collection of extensive qualitative data. Findings The authors show that MCSs change not only in relation to strategy, but also in response to an autonomous source: implementation. These two implementation archetypes differ in their degrees of specification, in the ways in which the transitions among their implementation phases occur and in the sources and ways in which their feedback loops affect the MCSs; however, both shed light on the dynamic dimension of fit and show that the fit should be assessed over time. Research limitations/implications The two archetypes are derived from two exploratory cases. Further research may both strengthen the framework by testing the validity of the archetypes for a wider set of empirical cases and enrich the framework by investigating the determinants of agile and waterfall MCS implementation. Practical implications The introduction of MCS implementation to the determinants of fit or misfit provides practitioners with a further interpretation and an action driver for fit or misfit. MCS implementation should be coordinated with the pace of change of strategy and should be changed in relation to the possibility for an organisation to move from a process- to a people-centred system (or vice versa). Originality/value The authors propose two archetypes of MCS implementation, both of which support the empirical interpretation and theoretical reconceptualisation of the concept of the MCS-strategy fit in terms of dynamic fit.

Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ralph Kober ◽  
Paul J. Thambar
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Short Term ◽  
Content Type ◽  
Strategic Objectives ◽  
Paradox Theory ◽  
Practical Implications

PurposeThis paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises.Design/methodology/approachThe authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide.FindingsThis paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities.Practical implicationsThis paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis.Originality/valueThis paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.

Verbal tones in sustainability assurance statements

2019 ◽  
Vol 10 (3) ◽  
pp. 427-450 ◽  
Author(s):  
Aminu Hassan
Keyword(s):  
Legal System ◽  
Management Control ◽  
Management Control System ◽  
Content Type ◽  
Explanatory Variables ◽  
Two Measures ◽  
The One ◽  
Language Expectancy ◽  
Societal Expectations ◽  
Practical Implications

Purpose This paper aims to examine, through the lens of language expectancy theory (LET), how sustainability assurors use optimism and certainty in possible persuasion attempts. The paper also explores a number of explanatory variables that could offer insights into the use of these verbal tones in sustainability assurance reports. Design/methodology/approach First, the paper relies on DICTION standard normalised optimism and certainty ranges in conjunction with descriptive statistics to analyse how sustainability assurors use optimism and certainty. Second, the paper uses quantile regression with robust standard errors to investigate the association between the measures of verbal tone used in this study and several possible explanatory variables. Findings Consistent with LET, the study documents that sustainability assurors exercise caution in using both certainty and optimism in persuasion attempts. The paper also finds that possible explanatory variables significantly associated with optimism include praise, assurance level, legal system and report location. However, reference to sustainability management control (SMC), status of assurance providers, praise, legal system and financial performance appear to explain the use of certainty. Research limitations/implications The paper does not, at this stage, claim causality between the two measures of verbal tone, on the one hand, and the possible explanatory variables explored, on the other hand. It rather reports their possible associations. Furthermore, the study only measures reference to management control system and not reliance on it. Practical implications The main findings of this study imply that the use of optimism and certainty exhibits likely cautious practice by assurors. Nevertheless, assurors are more likely to use certainty more flexibly and appear more discreet when using optimism. Social implications The findings of this paper also indicate how societal expectations play an important role in ensuring cautious persuasive behaviour by sustainability assurors in using verbal tones within sustainability assurance statements. This suggests that stakeholders may place reliance on attestations expressed in these statements. Originality/value The paper represents the first attempt to test LET in sustainability accounting by analysing verbal tones used by sustainability assurance providers. It contributes to the sustainability assurance literature in that it empirically demonstrates how sustainability assurors, as expert communicators, use optimistic tone and verbal certainty in careful persuasion attempts.

Hospital accreditation systems and salience of organisational tensions

2021 ◽  
Vol 35 (9) ◽  
pp. 57-80
Author(s):  
Geraldine Robbins ◽  
Breda Sweeney ◽  
Miguel Vega
Keyword(s):  
Active Role ◽  
Management Control ◽  
External Control ◽  
Hospital Accreditation ◽  
Management Control System ◽  
Content Type ◽  
Prior Literature ◽  
Depth Interviews

PurposeThis study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.Design/methodology/approachData are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.FindingsEvidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.Practical implicationsThe role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.Originality/valueThe study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

Management control for gender mainstreaming – a quest of transformative norm breaking

2015 ◽  
Vol 11 (4) ◽  
pp. 527-545 ◽  
Author(s):  
Eva Elisabeth Wittbom
Keyword(s):  
Control System ◽  
Gender Equality ◽  
Transport System ◽  
Management Control ◽  
Gender Mainstreaming ◽  
Management Control System ◽  
Gender Perspective ◽  
Content Type ◽  
Core Business ◽  
Practical Implications

Purpose – This paper aims to discuss the gendered dimensions of management control. Gender mainstreaming is a worldwide strategy for gender equality. The question raised in this paper is how a management control system functions under the pressure of mainstreaming gender into a core business. Design/methodology/approach – The evidence stems from a case study at two Swedish Governmental public transport administrations. Interviews, observations of meetings and close reading of documents furnish this paper with data over a five-year period regarding the management control of the policy goal of a gender-equal transport system. The practice of management control for gender mainstreaming is studied by adopting sociological institutional theory and a gender perspective. Findings – The management control system proves to hamper gender equality. In a technocratic core business, the control system fails to support gender mainstreaming. In this paper, the control of a gender-equal transport system results in a quantitative perspective on women and men instead of a qualitative gender perspective on the transport system. Practical implications – This paper has practical implications both for accountants being involved in management control for gender mainstreaming and for all persons involved in promoting gender mainstreaming. Originality/value – The paper contributes to the scarce literature from research with a gender perspective on management control systems. Being exposed to gender mainstreaming, the gender perspective discloses dysfunctional dimensions within the management control system.

Context and time in brand image constructions

2014 ◽  
Vol 27 (5) ◽  
pp. 756-768 ◽  
Author(s):  
Anne Rindell ◽  
Oriol Iglesias
Keyword(s):  
Brand Image ◽  
Content Type ◽  
Image Construction ◽  
Business To Consumer ◽  
Online Consumer ◽  
Key Dimensions ◽  
Study Context ◽  
Practical Implications ◽  
Over Time

Purpose – The purpose of this paper is to further understanding of the roles that time and context play in consumers’ evolving brand image construction processes over time. Design/methodology/approach – This exploratory, qualitative research is based on the analysis and interpretation of 164 online consumer narratives pertaining to the consumers’ most memorable coffee moments. Findings – Consumers build images of a brand through both fleeting moments over time linked to special occasions and everyday moments in their lives over time. Understanding image construction processes thus must go beyond just physical (location) and psychological (social) circumstances. Activity processes (“When I am doing […]”) also are central to this understanding. Research limitations/implications – Time and context emerge as key determinants of consumers’ brand image processes and should hence be explicitly recognised in branding research. This study focuses only on brand admirers; because the study context refers to a business-to-consumer product, the focus is the product brand. Practical implications – Considering the key role of memorable past moments (time and context) in consumers’ brand image construction processes, branding strategies should reflect systematic efforts to identify these moments. Such an approach can provide opportunities for companies to deepen their consumer understanding and achieve a favourable presence in consumer contexts during which brand images get constructed. Originality/value – This study identifies key dimensions of time and context and thus furthers understanding of these dimensions in relation to brand images.

scholarly journals Seafood festivals for local development in Italy and Sweden

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lucia Pizzichini ◽  
Tommy D. Andersson ◽  
Gian Luca Gregori
Keyword(s):  
Design Methodology ◽  
Local Development ◽  
Central Element ◽  
Coastal Areas ◽  
Content Type ◽  
Tourist Attractions ◽  
Close Relationship ◽  
Exploratory Case Studies ◽  
Practical Implications

PurposeThe paper focusses on festivals taking place in coastal regions whose central element is seafood. The purpose is to analyse the role of seafood festivals as potential tourist attractions for local development. The decision to focus on coastal areas is based on a perceived knowledge gap regarding the interactions between different sectors of the sea economy.Design/methodology/approachQualitative exploratory case studies of seafood festivals in Italy and Sweden have been performed using an analytical model. The participatory observation methodology contributed to a better understanding of the phenomenon.FindingsThe analysis shows the close relationship between seafood and tourism, and although it takes variable forms, food is a fundamental lever for maritime and coastal tourism and local development. Findings suggest that local food events can help strengthening gastronomic identities, despite there is a different articulation between tradition and marketing in the two countries.Research limitations/implicationsSince this paper represents an exploratory study of five seafood festivals, research needs to be extended and replicated before any findings can be generalized. However, the model is flexible enough to be tested in different food events.Practical implicationsFood events represent a key instrument for the integration of territorial policies in which tourism and food products might be used as strategic instruments for the development of coastal areas.Originality/valueThis paper is a first attempt to analyse and compare seafood events, contributing to filling the gap in event literature referring to coastal areas. The model introduced can be used to determine the articulation of tradition-marketing in different food events.

The mediating role of management control system characteristics in the adoption of management accounting techniques

2020 ◽  
Vol 32 (4) ◽  
pp. 421-442
Author(s):  
Mayada Abd El-Aziz Youssef ◽  
Esam E. Moustafa ◽  
Habib Mahama
Keyword(s):  
Control System ◽  
Management Accounting ◽  
Measurement Techniques ◽  
Management Control ◽  
Management Control System ◽  
Content Type ◽  
Mediating Role ◽  
State Type ◽  
The Relationship

Purpose This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management accounting techniques (MATs), namely, performance measurement techniques (PMTs) and cost measurement techniques (CMTs). Design/methodology/approach Structural equation modeling was used to analyze data from a cross-sectional survey of 136 firms in the United Arab Emirates (UAE). Findings The findings show a direct positive impact of state-type construct on MCS characteristics, and that MCS characteristics partially mediate the reported significant relationships between state type and the use of PMTs. While the findings show a similar positive relationship between state type and CMTs, MCS characteristics do not mediate this relationship. Research limitations/implications Although these results are affected by limitations associated with the survey method used, they are useful in explaining the necessary conditions supporting the use of MATs in general and performance measurement techniques in particular. Practical implications The study uses a cross-section of companies in the UAE, an attractive global investment destination, as its sample. The results can help investors better understand the choice of MATs in the UAE and its relation to MCS characteristics. Originality/value This study contributes to management accounting literature by determining the mediating role of MCS characteristics on the relationship between state type and the choice of two sets of MATs, whereas existing literature assumes a direct relation between the two.

A “Learning from Action” workshop in Japan

2019 ◽  
Vol 40 (2) ◽  
pp. 77-83
Author(s):  
Robert Douglas Hinshelwood ◽  
Luca Mingarelli ◽  
Simona Masnata
Keyword(s):  
Far East ◽  
Opportunity To Learn ◽  
Content Type ◽  
Work Activities ◽  
Defensive Role ◽  
Feedback Data ◽  
Experiential Workshop ◽  
First Time ◽  
Practical Implications

Purpose Many people in severe mentally disturbed states do not use language or other symbolic media well or coherently. Therefore, the non-verbal medium needs to be understood by workers with such people. The “Learning from Action” experiential workshop was developed in order to provide an opportunity to learn about hidden messages in the relationships and roles occurring in activities. In August 2017, a workshop was run for the first time in Japan. The purpose of this paper is to report the experience and dynamics observed by the three consultants, who are here the authors of this paper. Design/methodology/approach After the workshop all the staff and members, including interpreters, were invited to give feedback. Findings Analysis of the feedback data showed certain important dynamics, concerning especially dependence, cultural defences and the defensive role of activity in a multicultural context. Research limitations/implications This is an initial experience to be followed up by later feedback and further workshops. Practical implications Workers awareness of non-verbal communication within the roles of work activities is a training possibility. It faces various resistances including the mental health assumptions of meaninglessness of any communication outside the verbal. Originality/value This is a method of training not widely used even in European countries, and is the first in a country in the far east.

scholarly journals Sinabung volcano: how culture shapes community resilience

2019 ◽  
Vol 28 (3) ◽  
pp. 290-303
Author(s):  
Marta Mori ◽  
Ronan McDermott ◽  
Saut Sagala ◽  
Yasmina Wulandari
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Aid Dependency ◽  
Relief Operations ◽  
Long Term Impact ◽  
Cultural Experts ◽  
Practical Implications

Purpose The purpose of this paper is to explore how culture, including traditions and social structures, can influence resilience and how culturally sensitive relief operations can put affected people and their context at the core of any interventions. Design/methodology/approach A case study of the Mt Sinabung volcano area in Indonesia was undertaken. As part of the case study, an analysis of interventions was conducted, which was complemented by semi-structured interviews with Karo cultural experts and humanitarian organisations. Findings Culture influences the manner in which the Karo people react to volcano eruptions with varying implications for recovery. In addition, relief organisations which understand people’s actions through a cultural lens have better managed to tailor programs with long-term impact, thereby avoiding aid dependency. Practical implications Practical examples of disaster management activities that adequately account for the beneficiaries’ way of living prior to the eruptions are provided. Aid actors are provided with guidance concerning how to better tailor their activities in line with a cultural lens. Originality/value The study provides empirical grounding for claims concerning the role of culture in planning interventions in Indonesia and other similar contexts.

scholarly journals Coopetition in temporary contexts: examining swift trust and swift distrust in humanitarian operations

2020 ◽  
Vol 40 (9) ◽  
pp. 1449-1473 ◽  
Author(s):  
Sarah Schiffling ◽  
Claire Hannibal ◽  
Yiyi Fan ◽  
Matthew Tickle
Keyword(s):  
Design Methodology ◽  
Nonprofit Sector ◽  
Humanitarian Relief ◽  
Content Type ◽  
Trust Theory ◽  
Humanitarian Operations ◽  
Swift Trust ◽  
Limited Choice ◽  
Practical Implications

PurposeBy drawing on commitment-trust theory, we examine the role of swift trust and distrust in supporting coopetition under conditions of uncertainty and interdependence in the setting of humanitarian disaster relief organisations.Design/methodology/approachThis paper presents findings from case studies of 18 international humanitarian relief organisations based on 48 interviews and the analysis of publicly available documents.FindingsWe find that both swift trust and swift distrust support coopetition. As coopetition is simultaneous cooperation and competition, in this study we show how swift trust and swift distrust also occur simultaneously in coopetitive contexts.Research limitations/implicationsCoopetition as a strategic choice is well-researched in the private sector, yet has received less attention in the nonprofit sector, particularly in contexts that are shaped by interdependence and uncertainty. We show the importance of swift trust and swift distrust in coopetitive relationships by drawing on commitment-trust theory.Practical implicationsIn focusing on a competitive environment in which cooperation is essential, we find limited choice of coopetitive partners. Humanitarian relief organisations must often simply work with whichever other organisations are available. We highlight how trust and distrust are not opposite ends of a spectrum and detail how both contribute to coopetitive relationships.Originality/valueOur findings contribute to commitment-trust theory by explaining the important role of distrust in forging coopetitive relationships. Furthermore, we contribute to prior work on coopetition by focusing on an uncertain and interdependent nonprofit environment.

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