The emergence of management controls in an entrepreneurial company

2019 ◽  
Vol 59 (3) ◽  
pp. 1805-1833 ◽  
Author(s):  
Chris Akroyd ◽  
Ralph Kober ◽  
Danni Li
Keyword(s):  
Management Controls ◽  
Entrepreneurial Company

scholarly journals Unpacking the package

2015 ◽  
Vol 12 (4) ◽  
pp. 346-376 ◽  
Author(s):  
Mark Evans ◽  
Basil Phillip Tucker
Keyword(s):  
Organisational Change ◽  
Clean Energy ◽  
Management Control ◽  
Theory And Practice ◽  
Structured Interviews ◽  
Informal Control ◽  
Content Type ◽  
Energy Company ◽  
Management Controls ◽  
Control Package

Purpose – The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising from the introduction of the Australian Federal Government’s Clean Energy Act (2011). Design/methodology/approach – This investigation is based on a review of archival data, and semi-structured interviews conducted with 15 staff at different hierarchical levels within an Australian renewable energy company. Findings – Although formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal in orchestrating both formal and informal control efforts within this organisation. Originality/value – This study contributes to management control theory and practice in two ways: first, it provides much needed empirical evidence about the ways in which management controls act as a package; second, it offers insights into the relative importance of the components of a management control package in the context of a particular organisational change. In addition, it responds to Laughlin’s (1991) call for empirical “flesh” to be added to the skeletal framework he advocates to make this conceptualisation of organisational change, “more meaningful”.

Calibrating management control technologies and the dual identity of family firms

2017 ◽  
Vol 14 (2) ◽  
pp. 157-188 ◽  
Author(s):  
Tarek El Masri ◽  
Matthäus Tekathen ◽  
Michel Magnan ◽  
Emilio Boulianne
Keyword(s):  
Family Firms ◽  
Management Control ◽  
Mental Maps ◽  
Family Identity ◽  
Content Type ◽  
Empirical Level ◽  
The Family ◽  
Management Controls ◽  
Dual Identities ◽  
Control Technologies

Purpose Family firms possess dual identities, being the family and the business, which can be segmented and integrated to various degrees. This study examines whether and how management control technologies are calibrated to fit into the dual identities of family firms. Design/methodology/approach A qualitative study of 20 family firms was conducted using semi-structured, in-depth interviews with owner-managers, drawings of mental maps and publicly available information. The notion of calibration was developed and used, with its three components of graduation, purpose and reference, as an organizing device for the interpretive understanding of the management control usage and its relation to family firms’ dual identities. Findings The study finds that the use of calculative, family-centric and procedural management controls – in sum the pervasive use of management control technologies – are associated with a professionalization of the family firm, a foregrounding of the business identity and a reduction of the disadvantageous side of familiness. In comparison, the pragmatic and minimal use of management control technologies are found to be associated with an emphasis on family identity. It transpires as liberating, engendering trust and unfolding a familial environment. Research limitations/implications Because results are derived from a qualitative approach, they are not generalizable at an empirical level. By showing how the use of management control technologies is calibrated with reference to family firms’ dual identities, the paper reveals the perceived potency of control technologies to affect the identity of firms. Practical implications The study reveals how family firms perceive management control technologies as strengthening their business identity while weakening their family identity. Thereby, this study provides an account of how management control technologies are expected to change the identity of firms. Originality/value This paper contributes to the management control and family business literatures because it uncovers how management control technologies are calibrated in reference to family firms’ dual identities. It shows that calculative, family-centric and procedural management controls are used to professionalize the firm and strengthen its business identity as well as to reduce the negative effects of the family identity. The paper also illustrates how the liberating force of using pragmatic and minimal control technologies can serve to give prominence to the family identity.

Management Controls For High Technology Programs

1978 ◽  
Author(s):  
Ernest A. Kuonen ◽  
Sawyer Thompson, Jr.
Keyword(s):  
High Technology ◽  
Management Controls ◽  
Technology Programs

Do Internal Management Controls Mitigate Employee Theft in Chain Organizations?

2007 ◽  
Author(s):  
Clara Xiaoling Chen ◽  
Tatiana Sandino
Keyword(s):  
Employee Theft ◽  
Internal Management ◽  
Management Controls

scholarly journals Limited liability company as an entrepreneurial company

2019 ◽  
Vol 6 ◽  
pp. 24-28
Author(s):  
Vitalii Kulakov ◽  
Keyword(s):  
Limited Liability ◽  
Limited Liability Company ◽  
Entrepreneurial Company

scholarly journals THE ADOPTION OF MANAGEMENT CONTROLS FROM A COMPLEX ADAPTIVE SYSTEMS PERSPECTIVE

2021 ◽  
Vol 7 (1) ◽  
pp. 5-24
Author(s):  
Joshua Mandre ◽  
◽  
James Kagaari ◽  
Levi Kabagambe ◽  
Joseph Ntayi ◽  
...  
Keyword(s):  
Complex Adaptive Systems ◽  
Adaptive Systems ◽  
Research Question ◽  
Manufacturing Firms ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Systems Perspective ◽  
Complex Adaptive ◽  
Management Controls ◽  
Self Administered Questionnaire

The purpose of this paper is to investigate whether self-organisation predicts of adoption of management controls in manufacturing firms. The study employed the lens of complex adaptive systems theory to investigate the research question. The study used a cross-sectional survey to collect data from 202 manufacturing firms with the use of a multi-dimensional self-administered questionnaire Data were analyzed quantitatively using PLS-SEM. The findings indicate a positive relationship between innovativeness, emergence and adoption of management controls. The hypothesis for networks of interaction was not supported.

scholarly journals LIFE MANAGEMENT OF CONTRACTOR’S SITE QUANTITY SURVEYOR

2020 ◽  
Author(s):  
CHARIKA DARSHANI ◽  
◽  
K.I. RIDMIKA ◽  
B.A.K.S. PERERA ◽  
◽  
...  
Keyword(s):  
Quality Of Life ◽  
Content Analysis ◽  
Empirical Data ◽  
Qualitative Approach ◽  
Time Constraints ◽  
Male And Female ◽  
Life Management ◽  
Satisfactory Life ◽  
Management Controls

Life management controls the quality of one’s work while ensuring one’s quality of life with minimum conflicts. The contractor’s site quantity surveyor (QS), who has to shoulder many responsibilities on-site amongst time constraints, can most probably experience a life imbalance. Because the personal responsibilities of female and male site QSs differ, the aim of this study was to identify the strategies that will enhance the life management of contractor’s site quantity surveyors. The qualitative approach was adopted in the study, and the required empirical data were collected by interviewing 20 females and 20 males contractor’s site QSs. The interview findings were analysed using manual content analysis. Thirty-one and twenty-eight causes of life imbalance in male and female QSs respectively were identified. In addition, 50 and 48 strategies that will facilitate satisfactory life management in male and female QSs, respectively were identified. Some of the identified causes and strategies were common to both male and females QSs.

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