It's All about All of Us: The Rise of Narcissism and Its Implications for Management Control System Research

2015 ◽  
Vol 28 (1) ◽  
pp. 39-55 ◽  
Author(s):  
S. Mark Young ◽  
Fei Du ◽  
Kelsey Kay Dworkis ◽  
Kari Joseph Olsen
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Systematic Research ◽  
Management Control System ◽  
Individual Level ◽  
Work Settings ◽  
And Performance ◽  
The Individual ◽  
And Control

ABSTRACT While the construct of narcissism has existed for well over 100 years, it has become the most discussed personality disorder of recent times and has the potential to influence organizational culture and control systems. Although systematic research on narcissism has been conducted at the individual level, research on its effects within organizations is still in its nascent stages. Our objectives in this paper are threefold: (1) to present an overview of the narcissism construct and its causes, (2) to review how narcissistic employees behave differently in work settings compared to less narcissistic employees, and (3) to develop a framework for research from which we develop testable hypotheses about how increased levels of employee narcissism can affect the design and performance of management control systems.

scholarly journals TRUST AND MANAGEMENT CONTROL SYSTEM: A STUDY ON META-SINTHETIC INTERACTIONS

2017 ◽  
Vol 23 (1) ◽  
pp. 156-178
Author(s):  
Patricia Villa Costa Vaz ◽  
Márcia Maria dos Santos Bortolocci Espejo
Keyword(s):  
Control System ◽  
Control Systems ◽  
Case Studies ◽  
Management Control ◽  
Management Control Systems ◽  
Primary Case ◽  
Management Control System ◽  
Trust In Management ◽  
And Performance ◽  
Organizational Objectives

ABSTRACT Management accounting has been associated to the institutionalization of trust inside organizations. Trust allows the implementation of systems which grant freedom to choose without trying to process more information about the world than it ought to be done. (TOMKINS, 2001). Regarding such aspects, this paper questions: how have previous studies been relating trust and Management Control Systems (MCS) towards reaching organizational objectives? To achieve this, we object to examine the role of trust in Management Control System, and its relation with organizational objectives, according to Hoon’s (2014) methodology, which allow the construction of a theory based on primary case studies. On developing the methodology four causal networks have been examined on selected studies: institutions, Management Control Systems, trust and organizational objectives. The institutions represent the effective background of the case studies, specially as a series of habits, rules, routines and procedures; the approaches regarding management control systems include budget and performance evaluation; in relation to trust, previous studies have primarily discussed it through contract, communication and competence approaches; and, as to organizational objectives, changes on current systems, focus on performance and business risk reduction are tackled. Feedback, however, was dealt with after achieving objectives, when management incorporates trust on personnel relationships – the primary step towards goals and objectives.

scholarly journals MANAGEMENT CONTROL SYSTEM IN THE CONTEXT OF SMES

2021 ◽  
Vol 26 (3) ◽  
pp. 39-58
Author(s):  
Meryem CHEGRI ◽  
Hamza RIGALMA ◽  
Mohamed TORRA
Keyword(s):  
Decision Making ◽  
Control System ◽  
Control Systems ◽  
Management System ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
And Performance

Several researchers have been concerned with management control, others have analyzed the specificities of SMEs, but research relating to management control in SMEs is still scarce. Management control is one of the foundations of company management and performance, it provides the visibility necessary to coordinate, plan and judge the actions of company stakeholders. Stemming from industrial accounting, it now appears as a means of controlling the complexity of organizations and mobilizing skills. Thus, the purpose of management control systems, in particular, is to present managers with methods and tools enabling them to provide them with useful information for decision-making. The objective of this work is twofolded: – identify the specific features of SMEs which may have an influence on their management system and therefore on their management control practices; – draw up an overview of the different management control tools and practices adapted to SMEs to finally confirm that management control in SMEs exists.

scholarly journals PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MEMPERKUAT HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DENGAN PENCAPAIAN KINERJA PERUSAHAAN: SUATU TELAAH KEPUSTAKAAN

2014 ◽  
Vol 2 (3) ◽  
pp. 486
Author(s):  
Karsam Karsam ◽  
Ruth Leli Ravita Manurung
Keyword(s):  
Control System ◽  
Performance Measurement ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
Performance Achievement ◽  
And Control ◽  
Measurement And Control ◽  
The Relationship

Management control system is one tool to implement strategies that can motivate all members of the organization to be able to achieve the goal. One of the important characteristics in applying management control system is the application of accountancy accounting. Accountability is based on the idea that a manager must be held accountable for his own achievements and achievements of his subordinates. Performance measurement and control systems are tools used by managers that are effective in achieving the expected goals and strategies. Thus the implementation of accountancy accountability will strengthen the relationship between management control systems with performance achievement.

scholarly journals KONSTRUKSI PRAKTIK SISTEM PENGENDALIAN MANAJEMEN MODEL PESANTREN SALAFIYAH

2019 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Syaikhul Falah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Social Relationships ◽  
Participant Observation ◽  
Charismatic Leadership ◽  
Research Strategy ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
Depth Interviews

The focus of this study is to provide an understanding of the practice of management control systems in pesantren salafiyah. This study tries to provide an understanding of the practice of management control system from the perspective of social construction and Weberian charismatic leadership approach in pesantren salafiyah. Qualitiatif methods use a combination of the two methods through research; ethnographic and case studies selected as a research strategy. Location of research is pesantren (API) Tegalrejo Magelang. Data was collected through in-depth interviews, participant observation, and documentation. The results externalization, objectivation and insternalization held in reverence gave birth to a boarding API students against clerics who reflect management control system. Reverence is an important value for the creation of a stable social relationships within pesantren salafiyah.

Sign in / Sign up

Export Citation Format

Share Document