Management control as a system : Integrating and extending theorizing on MC complementarity and institutional logics

• This abductive case study of MCS design change in a Swedish university shows how social and technical forms of control can be underpinned and held together by different institutional logics (forming so-called ‘socio-technical dyads of MC’), which gave them different, yet complementary functionalities to achieve organization-wide goals. Specifically, a since-long established neoliberal logic nurturing values of individualized freedom, market-based competition, and an entrepreneurial spirit was complemented with a programmatic logic nurturing the opposite values of centralized decision-making, and the homogenization and prioritization of research efforts. By integrating recent theorizing on MC complementarity and institutional logics when interpreting these findings, this study not only extends these literatures in several important respects, but also offers a novel way of conceptualizing MC as a system.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Nyckelord

Management control system

control forms

institutional logics

control complementarity

social control

technical control

Business Studies

Företagsekonomi

Publikations- och innehållstyp

ref (ämneskategori)

art (ämneskategori)