Interactions between control and organizational learning in the case of a municipality

Batac, Julien; Carassus, David

doi:10.1016/j.mar.2008.11.001

Cited by 53 publications

(92 citation statements)

References 16 publications

(25 reference statements)

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“…For example cost-effectiveness can be sought by adopting a riskbased planning that emphasizes few 'strategic' goals as a response to resource cuts and operational requirements (see e.g. Batac and Carassus, 2009;Lapsley, 2009;Oliver, 1991;Reay and Hinings, 2009;Urquía and Robleda, 2013).…”

Section: Resultsmentioning

confidence: 99%

“…However, administrative and political negotiation practices may also suppress (constrain) operational efforts by imposing excessive bureaucracy (meetings, negotiations etc. ), which cloud the strategic focus of the organization (see Batac and Carassus, 2009;Olson et al, 2001;Tessier and Otley, 2012). In Finland, the financial logic sometimes overrides other issues and the focus of KPI use was often on savings.…”

Section: Discussionmentioning

confidence: 99%

“…Brignall, 1993;Boland and Fowler, 2000;Boyne et al, 2010;Dalehite, 2008;Irwin, 2002;Jones, 2004;McAteer and Orr, 2006). Furthermore there are authors, who have seen KPI frameworks as tools that help local entities to change, for example towards continuous improvement (Batac and Carassus, 2009;Caiden, 2006;Hoque, 2005;Kloot, 1997;Kloot and Martin, 2000;Light, 1997;Rashman and Radnor, 2005). Finally there has also been criticism of NPM and KPIs that urges researchers to go beyond classic NPM, towards risk-analyses and strategically focused 'post-NPM' KPIs, perhaps thereby managing the multiple institutional logics within organizations (Lapsley, 2009;Lodge and Gill, 2011;Reay and Hinings, 2009).…”

Section: Multiple Institutional Logics and Kpismentioning

confidence: 99%

“…However, the KPI use is often adjusted for political or legitimacy reasons to the managers' or politicians' will to measure only some suitable aspects of performance (Carmona and Grönlund, 2003;Johnsen, 2005;Muñoz et al, 2006;Navarro et al, 2008;Northcott and Llewellyn, 2003;Norverto et al, 2000;Radnor and McGuire, 2004;Wilson, 2004). Thus the actual use of accounting and PM information varies among countries, organizations and cultures (Adcroft and Willis, 2005;Arnaboldi and Lapsley, 2004;Batac and Carassus, 2009;Boyne, 2003;Carmona and Grönlund, 2003;Carvalho, et al, 2006;Radnor and McGuire, 2004;Verbeeten, 2011;Vinnari and Näsi 2008;Wiesel et al, 2011;Wilson, 2004).…”

Section: Multiple Institutional Logics and Kpismentioning

confidence: 99%

See 3 more Smart Citations

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

Rautiainen

Grande

Muñoz-Colomina

2015

European Accounting Review

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Police performance is not easily measurable and the organization and circumstances of police work vary among European countries. Further, police work is surrounded by multiple pressures to make it both economical and effective. Consequently, there are multiple institutional logics in decision-making which may affect the selection and the use of police key performance indicators (KPIs). The KPI selection and use processes reflect the institutional logics, though KPI use may also sometimes influence the institutional logics of police work. In this study we analyse the KPIs and institutional logics in police work in Finland and Spain. A comparative case research approach is used in order to highlight the differences in institutional logic emphases and in circumstances. Data from semi-structured interviews, internet reports, project work and discussions are used. Both similarities and differences in the KPIs and in the institutional logic emphasis are found between the Finnish and Spanish police. Understanding the partly general and partly locally constructed nature of institutional logics may facilitate the development of police work performance measurement. We also suggest ways of coping with multiple institutional logics. For example, risk-analyses and selecting KPIs against the current institutional logic may facilitate organizational developments.

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Section: Resultsmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Section: Multiple Institutional Logics and Kpismentioning

confidence: 99%

Section: Multiple Institutional Logics and Kpismentioning

confidence: 99%

See 2 more Smart Citations

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

Rautiainen

Grande

Muñoz-Colomina

2015

European Accounting Review

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“…Thanks to interactive relationships between managers, taking control of the entire business process and determining and managing all strategic uncertainties can be easier for firms. In addition, firms can take advantage of evaluating opportunities, making it possible for them to be prepared for subjects such as keeping organizational learning processes alive and making readiness for change possible (Bruining, Bonnet and Wright, 2004: 158;Dent, 1990;Batac and Carassus, 2009).…”

Section: Interactive Control Systemmentioning

confidence: 99%

The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study

Eker¹

2016

berj

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system (ICS) and differentiation strategy (DS) is associated with high firm performance and that high interaction between diagnostic control system (DCS) and cost leadership strategy (CS) is associated with high firm performance.Keywords: Business Strategy, Diagnostic Control System, Interactive Control System, Financial Performance, NonFinancial Performance, General Firm Performance, Factor Analysis, Logistic Regression Analysis JEL Classification: M10, M40 IntroductionIt is a natural phenomenon for firms to determine a strategy for being successful and, in this manner, to monitor their own operations and activities that they want to realize. The environment of global competition has made firms more effective regarding this issue. Now more than ever, firms should produce with lower costs and more flexibly and should focus on improvement of their operational processes. As a result, firms can make a difference in realizing their strategies compared to their competitors. In an environment of global competition, making a difference means having good management control system (MCS) that is suitable for the strategy (Langfield-Smith, 1997;Simons, 1987).According to research, the presence of a net strategy is necessary but not sufficient. Strategy should be supported with different resources and skills, supportive organizational arrangements and control systems (Hyvönen, 2007:345). MCS can play a key role in strategy implementation by helping to translate organizational strategy into desired behaviours and results, communicating expectations, monitoring progress, providing feedback, and motivating employees through performance-based rewards

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Market drivers of sustainability and sustainability learning capabilities: The moderating role of sustainability control systems

Wijethilake

Upadhaya

2020

Bus Strat Env

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This study examines (i) the impact of market drivers of sustainability on the adoption of sustainability learning capabilities and (ii) the moderating role of sustainability control systems (SCS) on the relationship between market drivers of sustainability and sustainability learning capabilities. Drawing on the levers of control framework, stakeholder theory and organisational learning literature, survey data were collected from 175 large scale local and multinational companies operating in Sri Lanka. Findings reveal that market drivers of sustainability have a significant positive impact on sustainability learning capabilities. Whereas the interactive use of SCS shows a positive moderating impact, the diagnostic use of SCS shows a negative impact. The study enhances our understanding of (i) the influence of market drivers of sustainability on the adoption of sustainability learning capabilities and (ii) the use of SCS in enabling sustainability learning capabilities. The study reveals novel insights for managers responding to changing market drivers of sustainability, on how to (re)align different uses of SCS to enable sustainability learning capabilities.

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Interactions between control and organizational learning in the case of a municipality

Cited by 53 publications

References 16 publications

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study

Market drivers of sustainability and sustainability learning capabilities: The moderating role of sustainability control systems

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