De bril van de internal auditor; oogklep of varifocus?

Abstract

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Theorizing Participatory Control Systems: an organizational control concept for enabling and guiding adaptivity in complex situations

“…As such, traditional MCS instruments such as diagnostic control systems and boundary systems stimulate a type of learning that often provides positive returns on the short run (Kloot 1997; Martyn et al 2016). However, in order to adapt and survive on the long run, organizations need to innovate and transform themselves effectively which requires paradigm-shifting or generative learning (Argyris and Schon 1996;Cuppen et al 2021;Hartog and Paape 2020;Kloot 1997;Senge 2006). Due to wicked planning crises (Rittel and Webber 1973), increasing societal complexity, increasing pace of disruption and deeper levels of uncertainty, the balance between both types of learning must (and will inevitably) shift from a focus on short-term performance to ongoing transformation and adaptation.…”

“…Furthermore, more research is needed to understand the boundaries of PCSs. Following Snowden's (2002) Cynefin framework (Hartog and Paape 2020), we believe that it is doubtful that these control approaches work effectively in chaotic situations of high emergency despite that these contexts are also characterized by a VUCA nature.…”