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Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics
Örebro University, Örebro University School of Business. (CEROC)ORCID iD: 0000-0003-3466-5273
2020 (English)In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 49, p. 1-13, article id 100716Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
Elsevier, 2020. Vol. 49, p. 1-13, article id 100716
Keywords [en]
Management control system, control forms, institutional logics, control complementarity, social control, technical control
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-87867DOI: 10.1016/j.mar.2020.100716ISI: 000591260000003Scopus ID: 2-s2.0-85092012792OAI: oai:DiVA.org:oru-87867DiVA, id: diva2:1507443
Funder
The Jan Wallander and Tom Hedelius Foundation, P20-0036
Note

Funding Agency:

Örebro University

Available from: 2020-12-07 Created: 2020-12-07 Last updated: 2020-12-09Bibliographically approved

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Gerdin, Jonas

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