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Studying “and”: A perspective on studying the interdependence between management control practices
Accounting, Organizations and Society ( IF 4.114 ) Pub Date : 2020-09-09 , DOI: 10.1016/j.aos.2020.101188
Jongwoon (Willie) Choi

Inspired by the theme of the AOS Conference - Management Controls as System or Package - I discuss two issues regarding the notion of interdependence, the key feature distinguishing management controls as a system or package. First, I use the semantic framework of force dynamics to characterize interdependence between management control practices as a causal relationship between them, and use examples of research presented at the conference to highlight the usefulness of the force dynamics framework to study and understand interdependence. Second, I highlight two benefits of experiments for studying interdependence (force dynamics) between management control practices, both of which involve creating "ideal" counterfactuals: (1) leveraging the high level of internal validity of experiments to isolate the causal relationship between management control practices and the mechanism underlying that relationship, and (2) creating the variation in management control practice that may be absent in real-world settings, but are necessary for theory testing.



中文翻译:

研究“和”:研究管理控制实践之间相互依赖的观点

受到AOS大会主题的启发-将管理控件作为系统或程序包-我讨论了有关相互依赖性概念的两个问题,这是区分管理控件作为系统或程序包的关键特征。首先,我使用力动力学的语义框架将管理控制实践之间的相互依赖性描述为它们之间的因果关系,并使用会议上提供的研究示例来强调力动力学框架对研究和理解相互依赖性的有用性。其次,我重点介绍了用于研究管理控制实践之间的相互依赖性(力动力学)的实验的两个好处,它们都涉及创建“理想”的反事实:

更新日期:2020-09-09
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