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Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics
Management Accounting Research ( IF 4.2 ) Pub Date : 2020-10-02 , DOI: 10.1016/j.mar.2020.100716
Jonas Gerdin

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.



中文翻译:

管理控制作为一个系统:整合和扩展MC互补性和制度逻辑的理论

瑞典一所大学关于MCS设计变更的诱人案例研究表明,如何通过不同的制度逻辑(形成所谓的“ MC社会技术二元论”)来支持社会和技术控制形式,并将其结合在一起,补充功能以实现组织范围的目标。具体而言,长期以来建立的新自由主义逻辑培育了个体化自由,基于市场的竞争和企业家精神的价值,而程序逻辑则对培育集中决策的相反价值,研究工作的同质化和优先化进行了补充。在解释这些发现时,通过整合有关MC互补性和制度逻辑的最新理论,这项研究不仅将这些文献扩展到几个重要方面,

更新日期:2020-10-02
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