Purpose

This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises.

Design/methodology/approach

The authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide.

Findings

This paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities.

Practical implications

This paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis.

Originality/value

This paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.

中文翻译：

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COVID-19 大流行的矛盾张力：关于管理控制系统在帮助组织渡过危机中的作用的矛盾理论视角

目的

本文将悖论理论作为研究人员探索 2019 年冠状病毒病 (COVID-19) 等危机的有用理论视角。作者认为，强调“两者兼有”而非“非此即彼”方法的悖论理论非常适合于危机管理控制系统 (MCS) 研究。

设计/方法/方法

作者采用具有启发性的案例方法来提供悖论理论可以提供的见解的实证例子。

发现

本文重点介绍了如何使用 MCS 来同时管理短期/运营和长期/战略目标以应对危机。此外，它还强调了如何在危机期间动员 MCS 以识别和把握机遇。

实际影响

本文说明了 MCS 的重要性，不仅关注短期，而且关注长期，并管理多个目标以帮助组织度过危机。

原创性/价值

本文强调了使用悖论理论来理解 MCS 在帮助组织管理危机和将危机作为机会来源方面的作用的好处。