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Gerdin, J., Johansson, T. & Wennblom, G. (2019). The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective. Accounting, Organizations and Society, 79, 1-17, Article ID 101058.
Open this publication in new window or tab >>The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective
2019 (English)In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 79, p. 1-17, article id 101058Article in journal (Refereed) Published
Abstract [en]

Integrating recent theorizing on complementarity and situational strength with management control system (MCS) theory, we investigate how, why and under what circumstances companies may beneficially combine results control and two value-based controls (the use of belief systems and employee socialization practices) to handle the goal alignment problem that typically arises when managing company-level profitability. Drawing upon a survey of MCS practices in 103 strategic business units within the largest companies in Sweden, we find that the use of socialization practices reinforces the marginal return of results control, and vice versa. We also find that higher levels of environmental unpredictability both strengthen this synergetic effect, and reveal a similar complementarity effect of the simultaneous use of results control and the belief system. Our study thus contributes to the MCS literature by showing that; (i) results control may beneficially interact with two important, yet largely unexplored value-based controls, (ii) situational strength theory is highly useful for analytically disentangling the (dis)abilities of these controls in terms of them conveying clarity, consequentiality, consistency and constraint, respectively, and; (iii) the extent to which these controls convey non-overlapping, yet complementary abilities to address the goal alignment problem (required to produce synergetic effects on company-level profitability) is dependent on environmental context.

Place, publisher, year, edition, pages
Elsevier, 2019
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-78014 (URN)10.1016/j.aos.2019.101058 (DOI)000501616700004 ()2-s2.0-85071494344 (Scopus ID)
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Note

Funding Agency:

Örebro University

Available from: 2019-11-22 Created: 2019-11-22 Last updated: 2020-01-28Bibliographically approved
Johansson, T. & Wennblom, G. (2017). In female supervisors male subordinates trust!?: An experiment on supervisor and subordinate gender and the perceptions of tight control. Journal of Management Control, 28(3), 321-345
Open this publication in new window or tab >>In female supervisors male subordinates trust!?: An experiment on supervisor and subordinate gender and the perceptions of tight control
2017 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 3, p. 321-345Article in journal (Refereed) Published
Abstract [en]

Little attention has been directed towards the role of gender in the supervisor–subordinate dyad that is the very fundament of management control. We argue that gender roles and the roles implied in the supervisor–subordinate relationship are powerful concepts that need to be incorporated in research to better understand the reactions and perceptions of management controls. The article contributes to this line of research by developing and testing hypotheses related to gender differences in supervisor–subordinate dyads and the resulting perceptions of evaluation fairness and trust in management under a tight control regime. In a vignette experiment where only the name of the supervisor was changed to a typical female or male name for female and male subordinates (respondents)(2 (Formula presented.) 2), we find that female (male) subordinates demonstrate more negative (positive) attitudes towards evaluation fairness and that male subordinates with a female supervisor put more trust in management than males with a male supervisor and females with a female supervisor.

Place, publisher, year, edition, pages
Physica Verlag, 2017
Keywords
Gender; Tight control; Supervisor–subordinate dyad; Fairness; Trust; Experiment
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-58466 (URN)10.1007/s00187-017-0248-7 (DOI)000482310400004 ()
Available from: 2017-06-30 Created: 2017-06-30 Last updated: 2020-01-28Bibliographically approved
Wennblom, G. (2012). Mapping management accounting and trust: an extended literature review. (Doctoral dissertation). Örebro: Örebro universitet
Open this publication in new window or tab >>Mapping management accounting and trust: an extended literature review
2012 (English)Doctoral thesis, monograph (Other academic)
Abstract [en]

More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. Accordingly, the time seems opportune to conduct an extended and critical review of the legacies of this literature. More precisely, the aims of the study are to (i) analyze how MA and trust have been conceptualized and related to each other; (ii) identify weaknesses andknowledge gaps in the literature; and, (iii) based on these, suggest how the literature may be synthesized and developed in the future.

In so doing, this thesis analyses 37 empirical studies focusing specifically on the association between MA and trust. Overall, two key findings emerge from the analysis. A first key finding is that the area can be characterized as fragmented. More specifically, many different terms are used to denote similar concepts, and vice versa. The literature is also characterized by different levels of analysis, and different, potentially conflicting research models. The literature is also underpinned by different theoretical perspectives, of which some have conflicting assumptions.

The second key finding is that there are several knowledge gaps and weaknesses in th eliterature. For example, while a majority of studies shows that MA is a factor affecting trust, MA itself is oftentimes left unexplained. Also, many studies conceptualize trust from the perspective of only one party in a relationship, and the questions of how and why MA and trust (co)develops and emerges over time are largely unaddressed. Furthermore, while researchers have empirically studied both personal trust and system trust, respectively, no one has modelled how they may be interrelated.

Based on these findings, a model is proposed which not only synthesizes the extant literature, but also indentifies new, potentially important associations between different MA and trust factors. The model—consisting of twelve propositions—also theorizes how these factors affect each other over time. The thesis concludes with a number of suggestions for how to develop this research area in the future.

Place, publisher, year, edition, pages
Örebro: Örebro universitet, 2012. p. 345
Series
Örebro Studies in Business - Dissertations ; 3
Keywords
management accounting, trust, system trust, control, performance evaluation, interorganizational relationships
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-26507 (URN)978-91-7668-899-1 (ISBN)
Public defence
2012-12-20, Forumhuset BIO, Örebro universitet, Fakultetsgatan 1, Örebro, 13:15 (Swedish)
Opponent
Supervisors
Available from: 2012-11-26 Created: 2012-11-26 Last updated: 2017-11-08Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-3256-3097

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