Purpose

This paper investigates the use of management controls when environmental uncertainty and hostility increase abruptly. Specifically, it explores this in the context of the 2008 financial crisis in six banks located in two countries.

Design/methodology/approach

The paper is based on 26 qualitative interviews with selected managers employed by the six banks. Eight interview guides were developed based on the typology of controls in Malmi and Brown (2008). Respondents explained which changes in management controls occurred after the crisis.

Findings

Both organic and mechanistic management controls were mobilized at the same time to deal with the change. The use of controls played three main roles: (1) guide and control behavior, (2) change internal and external perceptions and (3) discharge accountability. Finally, control use during a crisis evolves as individual managers design and implement controls. There is no “grand design” rationally guiding the design of the overall system of controls.

Originality/value

The use of management controls in dealing with an increase in uncertainty and hostility cannot be labeled either organic or mechanistic, but will depend on the specific type of change in environmental characteristics. Management controls evolve by interaction with outside actors, as well as internal techniques.

中文翻译：

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管理控制与危机：银行业的证据

目的

当环境不确定性和敌意突然增加时，本文研究了管理控制的使用。具体而言，本文在位于两个国家的六家银行的2008年金融危机背景下对此进行了探讨。

设计/方法/方法

本文基于对六家银行聘请的选定经理人进行的26次定性访谈。根据Malmi和Brown（2008）的控制类型，开发了八种访谈指南。受访者解释了危机后发生了哪些管理控制变更。

发现

同时动员了有机和机械管理控制来应对这种变化。控制的使用发挥了三个主要作用：（1）指导和控制行为；（2）改变内部和外部观念；（3）履行责任。最后，随着个人经理设计和实施控制，危机期间对控制的使用也随之发展。没有“大设计”可以合理地指导整个控制系统的设计。

创意/价值

不能将管理控制措施用于应对不确定性和敌对情绪的增加，不能将其标记为有机的或机械的，而将取决于环境特征变化的特定类型。通过与外部参与者和内部技术的交互，管理控制得以发展。