Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations

Morelli, Marco; Lecci, Francesca

doi:10.1007/s00187-013-0182-2

Cited by 15 publications

(10 citation statements)

References 60 publications

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“…There is further evidence that an effective CG policy reduces management's discretion to manage earnings (Cornett et al 2008;Armstrong et al 2010). However, managerial characteristics have also been found to have an impact on the setting of a firm's management accounting and control systems (Hiebl 2014;Morelli and Lecci 2014;Naranjo-Gil et al 2009;Abernethy et al 2010;Harlez and Malagueño 2016;Su et al 2015). More specifically, CEOs have been found to have the power to force CFOs and accountants to inflate reported earnings to meet or exceed targets (Davis et al 2006;Feng et al 2011;Graham et al 2013).…”

Section: Frameworkmentioning

confidence: 99%

The Deliberate Engagement of Narcissistic CEOs in Earnings Management

Buchholz¹,

Lopatta

Maas

2019

J Bus Ethics

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Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers (CEOs) take advantage of accounting choices to enhance their firms'-and inherently their own-personal track records. Using a set of 15 indicators, reflecting the narcissistic trait of 1126 CEOs for the period 1992 to 2012, we find evidence of highly narcissistic CEOs engaging in accrual-based earnings management (ABEM). In contrast to prior research, the results show evidence not only for income-increasing but also for income-decreasing ABEM. This indicates that highly narcissistic CEOs not only strive to influence stakeholders' perception of current performance. We conclude that they also assess their potential to influence perception of current and future earnings. The results imply that highly narcissistic CEOs' accounting choices are driven by self-serving behavior rather than by the intention to provide additional information to the market. When earnings management techniques are used to derive personal advantage from the presentation of a firm's earnings, the literature refers to this as a case of low earnings quality reflecting unethical behavior. Accordingly, this study contributes to the field of business ethics by showing that CEO narcissism is related to low earnings quality in that it is associated to discretionarily decreasing accruals.

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Section: Frameworkmentioning

confidence: 99%

The Deliberate Engagement of Narcissistic CEOs in Earnings Management

Buchholz¹,

Lopatta

Maas

2019

J Bus Ethics

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“…Top management teams use MCS to guide the subordinates' behavior and decisions, promoting and implementing strategies based on the organizational behavior (Simons, 1991;Pavlatos, 2012;Kleine & Weißenberger, 2012;Hiebl, 2014;Morelli & Lecci, 2014). The teams shape the organizational behavior by means of the availability, interpretation, and screening of managerial information provided by MCS (Naranjo-Gil & Hartmann, 2006).…”

Section: Proposed Review Modelmentioning

confidence: 99%

Upper echelon characteristics and the use of management control systems: an integrative review

Teles

Mendes

Lunkes

2019

Hermes

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Equipes de alto escalão utilizam Sistemas de Controle Gerencial (SCG) para guiar o desempenho e também as decisões dos seus subordinados, promovendo e implementando estratégias a partir do comportamento organizacional. As escolhas feitas pelos membros do alto escalão podem determinar como os objetivos organizacionais serão alcançados com o uso dos SCG. Esta revisão integrativa visa examinar a literatura abordando como os executivos do alto escalão utilizam os Sistemas de Controle Gerencial nas organizações, destacando e categorizando as relações esperadas entre as formas de uso dos SCG a partir das características dos membros da alta gestão. Os resultados permitiram a síntese do tema a partir da identificação de uma taxonomia para as características dos executivos de alto escalão que influenciam nas formas de uso dos SCG, assim como a exposição de algumas perguntas provocativas como forma de reflexão para futuras pesquisas.

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“…A kvantitatív kutatás kapcsán felvázolt kontrolling rendszer mélyebb megismeréséhez és árnyaltabb bemutatásához [Babbie, 1995;Bloor et al, 2001;Kitzinger, 1994;Morgan -Krueger, 1993;Vicsek, 2006] Abernethy -Vagnoni, 2004Mintzberg, 1983, Morelli -Lecci, 2014. A kórházakban a bürokratikus kontroll nem megfelelő [Mintzberg, 1979] és a mérés útján megvalósuló ellenőrzést (piaci kontrollt) nehéz alkalmazni [Ouchi, 1979].…”

Section: I22 Kvalitatív Kutatási Eszközök Bemutatásaunclassified

“…A kórházakban a bürokratikus kontroll nem megfelelő [Mintzberg, 1979] és a mérés útján megvalósuló ellenőrzést (piaci kontrollt) nehéz alkalmazni [Ouchi, 1979]. A nehézkes változást a következőkkel indokolta Morelli -Lecci [2014] és Lega [2009]: -a diszkréció a szakmai autonómia felhatalmazásának enged teret és kulturális összeütközést eredményez a szakmai és a menedzsment terület dolgozói között;…”

Section: I22 Kvalitatív Kutatási Eszközök Bemutatásaunclassified

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Hazai egészségügyi intézmények kontrolling rendszer használata: devalválódás és felemelkedés paradoxona

Krenyácz¹

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Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations

Cited by 15 publications

References 60 publications

The Deliberate Engagement of Narcissistic CEOs in Earnings Management

The Deliberate Engagement of Narcissistic CEOs in Earnings Management

Upper echelon characteristics and the use of management control systems: an integrative review

Hazai egészségügyi intézmények kontrolling rendszer használata: devalválódás és felemelkedés paradoxona

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