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- Gerdin, Jonas, 1966-
(författare)
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Management control as a system : Integrating and extending theorizing on MC complementarity and institutional logics
- 2020
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Ingår i: Management Accounting Research. - : Elsevier. - 1044-5005 .- 1096-1224. ; 49, s. 1-13
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Tidskriftsartikel (refereegranskat)abstract
- 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.
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| 2. |
- Holm, Morten, et al.
(författare)
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The interactive effect of competition intensity and customer service competition on customer accounting sophistication - Evidence of positive and negative associations
- 2020
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 46:March
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Tidskriftsartikel (refereegranskat)abstract
- Recent research implies that the association between competition intensity and management accounting system (MAS) design varies with the type of competition involved, depending on the purpose of the MAS in focus. This study finds that competition intensity can be positively or negatively associated with customer accounting (CA) sophistication depending on the extent to which firms tailor their activities and offerings to meet individual customer needs (engage in a particular type of competition labelled ‘customer service competition’). When customer service competition is high there is a positive relationship between competition intensity and CA sophistication, whereas when customer service competition is low this relationship is negative. Drawing on archival data and survey responses collected from 209 firms, we obtained results that support this hypothesis. The study provides the first empirical evidence of a crossover interaction effect between competition intensity and competition type on MAS design. Moreover, the study extends earlier work on CA by developing and finding empirical evidence supporting a model which provides a more nuanced understanding that explains why certain firms implement sophisticated CA practices while others are content with simpler CA.
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| 3. |
- Beusch, Peter, 1967, et al.
(författare)
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Management control for sustainability: Towards integrated systems
- 2022
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 54
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Tidskriftsartikel (refereegranskat)abstract
- Companies struggle to integrate sustainability into their corporate strategy and implement it in their business activities. To examine this issue, we develop an extended version of Gond et al.’s (2012) integration typology that considers all four of Simons's (1994, 1995) levers of control. We then present a longitudinal study of the efforts made by a multi-national industrial firm to align its management control system and sustainability control system in an integrated sustainability strategy. Our results provide three insights into control system integration for sustainability. First, intensive dialogues among managers at different organizational levels and in different organizational functions mitigate challenges to the technical and organizational integration of sustainability along a firm's value chain. Second, the degree to which the firm's strategic-level managers focus on external sustainability drivers influences how well the firm develops and markets sustainability-related products and services. Finally, a committed CEO and strategic-level management can avoid marginalizing sustainability by communicating their beliefs about it through intensive dialogues across management levels. Our results support the position that a firm can manage sustainability by making incremental changes in management control practices. © 2021 Elsevier Ltd
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