This paper explores how combinations of management control (MC) elements can create tensions, and what supervisors can do to manage these tensions. We extend the literature on the interplay of MC elements by examining the underlying micro-processes that give rise to tensions between MC elements. Specifically, drawing on both the MC and the organization literature, we investigate how interactions between MC elements can simultaneously enhance and diminish control effectiveness, for which we coin the term tension complexity, and how these tensions can change over time, which we label tension dynamics. We empirically inform our study with an embedded case study in a public sector organization in the Netherlands. Using interviews, desk research, and observations, this study specifically investigates how an organization-level MC element (the value ‘self-management’) relates to departmental MC elements, creating tensions. The findings highlight that tensions, because of their dynamic and complex nature, require continuous attention from managers. Furthermore, the case findings demonstrate how department managers can influence the tensions by affecting the balance, balance tendency, and intensity of the MC elements within them. We conclude by providing suggestions for further research into the interactions of MC elements.

本文探讨了管理控制（MC）元素的组合如何造成紧张关系，以及主管可以采取哪些措施来管理这些紧张关系。我们通过研究引起MC元素之间张力的潜在微观过程，扩展了有关MC元素相互作用的文献。具体来说，利用MC和组织文献，我们研究了MC元素之间的相互作用如何同时增强和降低控制效果，为此我们称其为张力复杂度，以及这些张力如何随时间变化，从而标记了张力动态。。我们以荷兰一个公共部门组织的嵌入式案例研究为依据，为我们的研究提供了经验。通过访谈，案头研究和观察，本研究专门调查了组织级MC要素（价值“自我管理”）与部门MC要素之间的关系，从而产生了紧张关系。调查结果表明，紧张局势由于其动态性和复杂性，需要管理者不断关注。此外，案例研究结果表明，部门经理如何通过影响内部关系要素的平衡，平衡趋势和强度来影响紧张关系。最后，我们为进一步研究MC元素之间的相互作用提供了建议。