Creating dynamic tensions through a balanced use of management control systems
Mundy, Julia (2010) Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society, 35 (5). pp. 499-523. ISSN 0361-3682 (doi:10.1016/j.aos.2009.10.005)Full text not available from this repository.
This paper explores how organisations balance controlling and enabling uses of management control systems (MCS), and how this balance facilitates the creation of dynamic tensions and unique organisational capabilities. By employing Simons’ (1995) levers of control framework in a case study setting, the paper investigates the challenges faced by senior managers when they use MCS simultaneously to direct and empower. The ﬁndings indicate a number of factors – internal consistency, logical progression, historical tendency, dominance, and suppression – that impact the capacity of organisations to balance different uses of MCS. The interactive lever of control also plays a signiﬁcant role in achieving and sustaining a balance between controlling and enabling uses of MCS, and its impact on the other levers is seen to constitute a unique organisational capability in its own right. The ﬁndings from this study offer an elaboration of how dynamic tensions are created through managers’ attempts to balance controlling and enabling uses of MCS.
|Additional Information:|| First published: July 2010.  Published as: Accounting, Organizations and Society, (2010), Vol. 35, (5), pp. 499–523.|
|Uncontrolled Keywords:||management control systems (MCS), levers of control framework, case study, internal consistency, logical progression, historical tendency, dominance, suppression|
|Subjects:||H Social Sciences > HF Commerce > HF5601 Accounting|
H Social Sciences > HG Finance
|School / Department / Research Groups:||School of Business|
School of Business > Department of Accounting & Finance
School of Business > Centre for Governance, Risk & Accountability (GRA)
|Last Modified:||11 Dec 2013 12:06|
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