Management control system design, ownership, and performance in professional service organisations

King, Robyn; Clarkson, Peter

doi:10.1016/j.aos.2015.06.002

Cited by 39 publications

(41 citation statements)

References 59 publications

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“…Researchers investigating MC practices as a package typically use either cluster analysis (e.g. Chenhall & Langfield-Smith, 1998;Gerdin, 2005;King & Clarkson, 2015;Moores & Yuen, 2001) or profile deviation analysis (e.g. Govindarajan, 1988;Selto et al, 1995).…”

Section: Discussionmentioning

confidence: 99%

Management control effectiveness and strategy: An empirical analysis of packages and systems

Bedford

Malmi

Sandelin

2016

Accounting, Organizations and Society

238

241

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Section: Discussionmentioning

confidence: 99%

Management control effectiveness and strategy: An empirical analysis of packages and systems

Bedford

Malmi

Sandelin

2016

Accounting, Organizations and Society

238

241

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“…This study is an attempt to respond to recent calls for a better understanding of the factors that support the effectiveness of MCS in healthcare organisations (Abernethy et al, 2007;King and Clarkson, 2015), particularly performance measurement systems in hospitals (Aidemark and Funck, 2009;Cardinaels and Soderstrom, 2013). To do so, we analysed the two following research questions: (1) line with a recent call to adopt a multi-theoretical approach to management control research (Krishnan, 2010).…”

Section: Discussionmentioning

confidence: 99%

“…Previous research in management accounting thus calls for a better understanding of MCS in hospitals (e.g., Bai et al, 2010;King and Clarkson, 2015), especially factors that influence the effectiveness of formal performance measurement systems (PMS) (Ballantine et al, 1998;Cardinaels and Soderstrom, 2013).…”

Section: Introductionmentioning

confidence: 99%

Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance

Harlez

Malagueño

2016

Management Accounting Research

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This study aims to respond to recent calls for a better understanding of the factors that support the effectiveness of formal control practices in hospitals. Based on survey data from 117 top-level managers in Belgian hospitals KeywordsPerformance measurement systems; strategic priorities; personal background; hospital performance; interactive use IntroductionHospitals face growing regulatory and competitive pressures to develop management control systems (Cardinaels and Soderstrom, 2013). However, formal management control systems (MCS) are seen to be problematic in hospitals (Aidemark and Funck, 2009).Questions about the use of monetary incentives for goal congruence, the power of physicians and nurses over operational processes, various priorities imposed by a large diversity of influential stakeholders, and austere budgets that constrain expansion and restructuring combine to create unparalleled complexities for the effective use of MCS (Abernethy et al., 2007). Previous research in management accounting thus calls for a better understanding of MCS in hospitals (e.g., Bai et al., 2010;King and Clarkson, 2015), especially factors that influence the effectiveness of formal performance measurement systems (PMS) (Ballantine et al., 1998;Cardinaels and Soderstrom, 2013). 2Over the past two decades, the literature on MCS in hospitals has emphasised the importance of aligning the use of MCS with hospital strategies (e.g., Aidemark and Funck, 2009;Ballantine et al., 1998;Chilingerian and Sherman, 1987;Wardhani et al., 2009), an alignment that should lead to positive organisational outcomes, such as hospital performance 2 Management control systems are defined as "formal, information-based routines and procedures managers use to maintain or alter patterns in organisational activities" (Simons, 1995, p. 5). Formal performance measurement systems are an essential aspect of formal management control systems (Chenhall, 2005;Henri, 2006). 3( King et al., 2010). Inherent in these arguments is the implicit assumption that the individual behaviour of clinicians dominating the core operations of a hospital can be controlled towards the successful achievement of hospital strategies. However, several management accounting studies (e.g., Abernethy and Stoelwinder, 1991, 1995;Jones, 2002) report that regular conflicts between the professional objectives of administrators and clinicians curtail the effectiveness of MCS. Coombs (1987, p.391) notes that bureaucratic control mechanisms attempted by administrators have "the potential to substantially affect the motivations and practices of a relatively cohesive and powerful occupational group who frequently defend their professional autonomy quite effectively". Therefore, our knowledge of how PMS are effectively used to support hospital strategies remains incomplete and fragmented.In the hospital management literature, significant attention has concentrated on the role of "doctor managers" (i.e., managers with a clinical background) in the management team and the implication...

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“…Inter-organizational management control system imitation also affects its supply chain [29]. King studied the organizational performance of the interaction between ownership and professional service organization management control system design [30]. Bisbe used trust theory to study the trust between management control systems and individuals in virtual product development teams [31].…”

Section: Distribution Of Research Topicsmentioning

confidence: 99%

Management Accounting Literature Review—Based on the Development of Management Accounting Research in 2015-2017

Jiang¹

2019

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This paper gives descriptive statistics on 92 articles published in four academic journals in China and two academic journals in foreign countries during 2015-2017, and systematically combs and summarizes some of these papers. Through the analysis of these literatures, it is found that the papers on management accounting have multiple themes. In recent years, with the rapid development of management accounting both in China and internationally, management accounting research has developed to a higher level. In addition, through the review of China and international management accounting literatures, we can notice the frontier direction of research and development differences between China and abroad, which can give us a general direction for future research problems and solve some practical problems faced by enterprises.

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Management control system design, ownership, and performance in professional service organisations

Cited by 39 publications

References 59 publications

Management control effectiveness and strategy: An empirical analysis of packages and systems

Management control effectiveness and strategy: An empirical analysis of packages and systems

Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance

Management Accounting Literature Review—Based on the Development of Management Accounting Research in 2015-2017

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