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Conceptual and empirical issues in understanding management control combinations
Accounting, Organizations and Society ( IF 3.6 ) Pub Date : 2020-10-05 , DOI: 10.1016/j.aos.2020.101187
David S. Bedford

This paper discusses several conceptual and empirical issues related to understanding combinations of management control (MC) practices. First, the paper clarifies the meaning of the two main perspectives for investigating MC combinations – MC packages and MC systems. Second, the paper considers how researchers can improve theory development concerning the effects of MC combinations by explicating the causal mechanisms through which they arise. Third, the paper discusses whether loose coupling provides an informative perspective for understanding MC combinations, particularly in relation to how organizations adapt MC practices to contextual changes. Finally, the paper comments on the main empirical approaches for investigating MC combinations. Recent studies, especially those in this special issue, are drawn upon to illustrate how these issues relate to MC research.



中文翻译:

了解管理控制组合的概念和经验问题

本文讨论了与理解管理控制(MC)实践组合有关的几个概念和经验问题。首先,本文阐明了研究MC组合的两个主要观点的含义-MC封装和MC系统。其次,本文考虑了研究人员如何通过阐明MC组合产生的原因机制来改善有关MC组合的影响的理论发展。第三,本文讨论了松散耦合是否为理解MC组合提供了有益的见解,特别是在组织如何使MC实践适应环境变化方面。最后,本文评论了研究MC组合的主要经验方法。最近的研究,尤其是本期特刊中的研究,

更新日期:2020-10-05
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