A conceptual map to assess a functioning Management Control System
A dissertation submitted in partial fulfilment of the requirements for the degree of Doctor of Business Administration
Keywords:
Management Control Systems (MCS), Functioning MCS , Strategies Real-world tensions , Explorative behavior , Exploitative performances, Organizational leaders , Paradoxical MCS problemAbstract
Assessing a functioning Management Control Systems (MCS) fit for its purpose is the challenge that both academics and practitioners face in a fast-changing academic and real-world environment. Both academics and practitioners are unaware of how to assess a functioning MCS to be considered functional for its purpose. The conceptual map of this dissertation provides research opportunities to investigate, and for practitioners to assess the antecedents, factors, and moderators that produce the ambidextrous performance outcome of a functioning MCS, therefore the opportunity whether the MCS supports the paradoxical execution of ambidextrous strategies balancing opposing, yet co-existing, demands of real-world tensions.
Paradoxically, organizational leaders and their top managers demand explorative behavior of managers while debating exploitative performances with the same managers. Organizational leaders unintentionally challenge the functioning MCS, as they purposely influence the functioning vs. functional interplay with explorative assignments, challenging organizational status quos. In contradiction, organizational leaders ask for an exploitative information flow while they demand an ambidextrous information flow. The same organizational leader asks for a business partner with instrumental skills based on inferred information, meanwhile demanding a business partner with skills to encourage organizational learning capabilities to help navigate the organization among dissipating plains.
Academic MCS theory can be self-contained and disconnected from relevance for practice. From the perspective of effectiveness, MCS has been researched near the functioning versus functional debate. This research’s conceptual map addresses the concern of academic MCS research bridging the rigor of research with the relevance for practice and provides an opportunity to connect academic research with the world of practice as the paradoxical MCS problem is seen as an opportunity.
References
Adiputra, I. M. P., Gani, L., & Rossieta, H. (2020). The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance. Jurnal Dinamika Akuntansi, 12(1), 14–23.
Adler, P. S., & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61–89.
Adler, R. W. (2011). Performance management and organizational strategy: How to design systems that meet the needs of confrontation strategy firms. British Accounting Review, 43(4), 251–263.
Agbejule, A., & Jokipii, A. (2009). Strategy, control activities, monitoring and effectiveness. Managerial Auditing Journal, 24(6), 500–522.
Akroyd, C., & Kober, R. (2019). Imprinting founders’ blueprints on management control systems. Management Accounting Research, 46(June 2019), 100645.
Albertini, E. (2019). The Contribution of Management Control Systems to Environmental Capabilities. Journal of Business Ethics, 159(4), 1163–1180.
Allio, M. K. (2012). Strategic dashboards: Designing and deploying them to improve implementation. Strategy and Leadership, 40(5), 24–31.
Andersen, C. V., & Lueg, R. (2017). Management control systems, culture, and upper echelons – a systematic literature review on their interactions. Corporate Ownership and Control, 14(2), 312–325.
Arachchilage, N. D. K., & Smith, M. (2013). The effects of the diagnostic and interactive use of management control systems on the strategy-performance relationship. Journal of Applied Management Accounting Research, 11(1), 9–28.
Arantes, A. de A. R. B., & Soares, J. L. (2021). Mediating effect of management control systems in the interaction between ambidexterity and organizational learning in Brazilian npo. Journal of Technology Management and Innovation, 16(2), 56–69.
Arjaliès, D. L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284–300.
Auzair, S. M. (2015). A configuration approach to management control systems design in service organizations. Journal of Accounting and Organizational Change, 11(1), 47–72.
Awadh Bin-Nashwan, S., Abdullah, N. S., & Obaid, M. M. (2017). a Review of Literature in Management Control System (Mcs), Business Strategy, and Firm’S Performance. International Journal of Management Research & Review, 7(2), 99–112.
Aziz, N. A. A., Yau, F. S., San, O. T., & Attan, H. (2015). A Review on Green Integration into Management Control System. Procedia - Social and Behavioral Sciences, 172, 435–441.
Baškarada, S. (2014). Qualitative Case Study Guidelines. The Qualitative Report, 19(40), 1–18.
Bedford, D. S. (2015a). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12–30.
Bedford, D. S. (2015b). Management control systems across different modes of innovation: Implications for firm performance. Creative Commons, 0–40.
Bedford, D. S., Bisbe, J., & Swee. (2019). Performance measurement systems as generators of cognitive conflict in ambidextrous firms. Accounting, Organizations and Society, 72, 21–37.
Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2–26.
Berente, N., Gu, B., & Recker, J. (2021). Managing Artificial Intelligence. MIS Quarterly: Management Information Systems, 45(3).
Berman, J., & Smyth, R. (2015). Conceptual frameworks in the doctoral research process: a pedagogical model. Innovations in Education and Teaching International, 52(2), 125–136.
Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009). Emerging themes in management control: A review of recent literature. British Accounting Review, 41(1), 2–20.
Beuren, I. M., & Dos Santos, V. (2019). Enabling and coercive management control systems and organizational resilience. Revista Contabilidade e Financas, 30(81), 307–323.
Bisbe, J., & Malagueño, R. (2012). Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? Management Accounting Research, 23(4), 296–311.
Blažek, L., & Slovák, V. (2018). Failure of the corporate responsibility system in a large multinational corporation case study “dieselgate.” Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 25(42), 17–28.
Brauer, M., & Schmidt, S. L. (2006). Exploring strategy implementation consistency over time: The moderating effects of industry velocity and firm performance. Journal of Management and Governance, 10(2), 205–226.
Braun, V., & Clarke, V. (2012). Thematic analysis. APA Handbook of Research Methods in Psychology, Vol 2: Research Designs: Quantitative, Qualitative, Neuropsychological, and Biological., 2, 57–71.
Broadbent, J., & Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20(4), 283–295.
Bukh, P. N., & Svanholt, A. K. (2020). Empowering middle managers in social services using management control systems. Journal of Public Budgeting, Accounting and Financial Management, 32(2), 267–289.
Caglio, A., & Ditillo, A. (2008). A review and discussion of management control in inter-firm relationships: Achievements and future directions. In Accounting, Organizations and Society (Vol. 33, Issues 7–8). Elsevier Ltd.
Caputo, F., Veltri, S., & Venturelli, A. (2017). Sustainability strategy and management control systems in family firms. Evidence from a case study. Sustainability, 9(6).
Carlsson-Wall, M., Kraus, K., & Lind, J. (2011). The interdependencies of intra- and inter-organisational controls and work practices-The case of domestic care of the elderly. Management Accounting Research, 22(4), 313–329.
Carter, D. (2017). Accounting for the immaterial: The challenge for management accounting. In The Routledge Companion to Performance Management and Control (pp. 236–257).
Cater, T., & Pucko, D. (2010). Factors of effective strategy implementation: Empirical evidence from Slovenian business practice. Journal of East European Management Studies, 15(3), 207–236.
Cavaye, A. L. M. (1996). Case study research: a multifaceted research approach for IS. Info Systems Journal, 6, 227–242.
Chapman, C. (2005). Management control systems and the crafting of strategy: a practice-based view (C. S. CHAPMAN (ed.)). Oxford University Press.
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127–168.
Chenhall, R. H., Hall, M., & Smith, D. (2010). Social capital and management control systems: A study of a non-government organization. Accounting, Organizations and Society, 35(8), 737–756.
Chong, K. M., & Mahama, H. (2014). The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research, 25(3), 206–222.
Chowdhury, A., & Shil, N. C. (2020). Conceptualising Management Control Systems: illustrative evidence from literature on the Australian business sector. Budapest Management Review, 51(11), 51–64.
Chtioui, T., & Thiéry-Dubuisson, S. (2011). Hard and soft controls: Mind the gap! International Journal of Business, 16(3), 289–302.
**Due to the extensive list, continue in the PDF submission**
