Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks

Guenther, Thomas W.

doi:10.1007/s00187-012-0166-7

Cited by 73 publications

(88 citation statements)

References 32 publications

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“…While focusing on management control, the search terms management accounting, performance measurement and budgeting as potential synonyms for MCS were not included. As indicated in the introduction, the article follows an Anglo-American understanding of MCS where not only the design of an appropriate accounting system is central (Guenther 2013). Instead, it takes a wider view and includes more indirect control mechanism as well (Haustein et al 2014).…”

Section: Search Strategymentioning

confidence: 99%

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Fried

2016

J Manag Control

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The article reviews the terminological distinctions (e.g. action and result control, interactive and diagnostic control) used for control in twenty-five empirical studies on management control in the context of innovation. The terminological distinctions are classed in three categorizations. These are (a) the types of managerial control, (b) the design and use mode of managerial control instruments and (c) the enabling and constraining character of managerial control instruments. By analyzing the categorizations, it becomes evident that there are two, almost independent ontological streams shaping the empirical field: the determinist perspective and the voluntarist perspective of management control with different understandings of contingency. The 'ideal fit' approach to contingency of the determinist perspective adds little cumulative knowledge to the field of management control in the context of innovation. Therefore, the article suggests to strengthen the voluntarist perspective and to develop a 'quasi fit' interpretation of contingency. The agenda for prospective research in management control in the context of innovation includes to investigate deviant and repair behavior related to management control systems (MCS) in innovating activities, to understand MCS as dependent as well as independent variable and to explore the role of MCS in economizing innovative activities.All papers listed in the references which are marked with * belong to the remaining study sample (see also "Appendix 2") after the systematic literature search.

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Section: Search Strategymentioning

confidence: 99%

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Fried

2016

J Manag Control

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“…the conceptualisation of 'controlling' in German-speaking countries (e.g. Guenther 2013). However as these frameworks are not written in English they are, as yet, relatively unfamiliar globally; hence, their application in this paper might hamper generalizability of the theoretical model.…”

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confidence: 99%

Management control systems in innovation companies: a literature based framework

2014

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“…They viewed behavioral controls as those systems and mechanisms that include processes and techniques embedded in a formal organizational context and are designed to increase the probability that individuals will attain the organizational goals accordingly (Chenhall 2003;Flamholtz et al 1985). Management (Malmi and Brown 2008) and organizational control (Flamholtz et al 1985) is thus a theory of performance goals and, specifically, how performance goals can be reached (Ghalayini and Noble 1996;Guenther 2013;Kolk and Schokker 2016). While an organizational goal is more tuned towards accomplishment of organizational goals, management control seems conceptually to veer more towards the achievement of overall strategic goals.…”

Section: Behavioral Theories In Accounting and Management Controlmentioning

confidence: 99%

Personnel- and action control in gazelle companies in Sweden

Pesämaa

2017

J Manag Control

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Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned. The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.

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Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks

Cited by 73 publications

References 32 publications

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Management control systems in innovation companies: a literature based framework

Personnel- and action control in gazelle companies in Sweden

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