Management control transformations: a study in change mechanisms and their continuous effect on management control systems
2006 (English)In: Journal of Human Resource Costing & Accounting, Vol. 10, no 3, 132-154 p.Article in journal (Refereed) Published
Purpose – The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal change mechanisms. Design/methodology/approach – This study uses an inductive methodological approach. Data were obtained from focused interviews with managers at different levels in one public and one private Swedish organisation. Various internal and external documents were also analysed. Findings – The findings indicate that one starting point for achieving continuous MCS transformation in organisations is to select specific transformation mechanisms. These mechanisms appear capable of linking various aspects of organisational time and place, and turning general expectations of continuous change into coordinated action through accountability and organisational learning. Research limitations/implications – The study focuses on enablers rather than barriers in MCS transformation processes. Selection of the specific organisations studied was based partly on how well established their practices were in relation to new MCS aspects. Originality/value – The approach of the paper, which goes beyond a rational outcome orientation, focuses on internal mechanisms of change that contribute to an understanding of how and why MCS become dynamic in effect.
Place, publisher, year, edition, pages
2006. Vol. 10, no 3, 132-154 p.
IdentifiersURN: urn:nbn:se:su:diva-24583DOI: 10.1108/14013380610718601OAI: oai:DiVA.org:su-24583DiVA: diva2:197837
Part of urn:nbn:se:su:diva-722004-03-112004-03-112011-05-16Bibliographically approved