Managers and management control systems in the strategy process

Reimer, Marko; Doorn, Sebastiaan van; Heyden, Mariano L.M.

doi:10.1007/s00187-016-0231-8

Cited by 10 publications

(13 citation statements)

References 47 publications

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“…This linkage has been ignored as far as agency theorists tend to assume self‐interest of managers (Eisenhardt, ). Thus, future research could benefit from more in‐depth studies about how goals and incentives converge when organizational change emerges at lower levels and the management control mechanisms required (Reimer et al, ). This research could explain convergence among organizational, unit‐level, and personal goals.…”

Section: Discussionmentioning

confidence: 99%

Rethinking ‘Top‐Down’ and ‘Bottom‐Up’ Roles of Top and Middle Managers in Organizational Change: Implications for Employee Support

Heyden

Fourné

Koene

et al. 2017

J Management Studies

Self Cite

166

132

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In this study we integrate insights from ‘top‐down’ and ‘bottom‐up’ traditions in organizational change research to understand employees’ varying dispositions to support change. We distinguish between change initiation and change execution roles and identify four possible role configurations in which top managers (TMs) and middle managers (MMs) can feature in change. We contend that both TMs and MMs can play change initiation and/or change execution roles, TMs and MMs have different strengths and limitations for taking on different change roles, and their relative strengths and limitations are compounded or attenuated based on the specific configuration of change roles. We subsequently hypothesize employee support for change in relation to different TM‐MM change role configurations. Our findings show that change initiated by TMs does not engender above‐average level of employee support. However, change initiated by MMs engenders above‐average level of employee support, and even more so, if TMs handle the change execution.

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Section: Discussionmentioning

confidence: 99%

Rethinking ‘Top‐Down’ and ‘Bottom‐Up’ Roles of Top and Middle Managers in Organizational Change: Implications for Employee Support

Heyden

Fourné

Koene

et al. 2017

J Management Studies

Self Cite

166

132

View full text Add to dashboard Cite

show abstract

“…This research responds to calls for accounting research on the practitioners' perspective (e.g. Chua 2007;Jönsson 1998;Gerdin et al 2014;Hall 2010;Lövstål and Jontoft 2017) and to study control and innovation on a more specific level than that of the organization (Davila et al 2009;Tervala et al 2017;Chenhall and Moers 2015;Davila et al 2009), with a focus instead on subjective mechanisms and informal systems of control (Reimer et al 2016;Tervala et al 2017;Martyn et al 2016). The results suggest that, from the perspective of an individual manager, strategic thinking is much more than straightforward analytical decision-making and the role of accounting is wide-ranging.…”

Section: Theoretical Contributionmentioning

confidence: 64%

“…The research question of this study is as follows: What are the ways in which experienced managers find accounting useful in strategic thinking and what are the disadvantages they have experienced? With this aim, the present study responds to calls to study subjective mechanisms and informal systems of control (Reimer et al 2016;Tervala et al 2017;Martyn et al 2016) and aims to extend the understanding of contemporary research by providing explanations for 1 3…”

Section: Introductionmentioning

confidence: 99%

Strategic thinking and accounting: potentials and pitfalls from a managerial perspective

Aaltola

2019

J Manag Control

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This study explores the strategic thinking of managers from an accounting perspective. By building on interview data from managers working with strategic roles in various organizations, an understanding is offered of the experienced potentials and pitfalls of accounting in strategic thinking. The results are elaborated into a framework presenting the dual nature of accounting in strategic contexts. This study suggests that the benefits and pitfalls of accounting for strategic thinking constitute a paradoxical duality, which cannot be fully solved, but must be addressed by practising managers. The observed role of accounting in managers' strategic thinking also offers implications for management control in organizations.

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“…They consider this to be an overly aggregate level that provides only limited understanding, and they call for more research on the level of strategic development processes. Because Simons (1995Simons ( , 2000 control framework focuses on formal controls, calls for more research into the subjective mechanisms and informal systems of control have been made by various researchers (Jansen et al, 2006, Reimer et al, 2016, Martyn et al, 2016. Furthermore, Chenhall and Moers (2015) note that the existing research has concentrated mainly on the technological procedures and administrative structures related to innovation on an organisational level.…”

Section: Management Control Of Innovationsmentioning

confidence: 99%

“…There remains both a conceptual and empirical deficit in the study of management and management control of other types of innovations. This research takes strategic development processes as a level of analysis (as suggested by Chenhall and Moers, 2015) and responds to requests to study subjective mechanisms and informal systems of control (Jansen et al, 2006;Reimer et al, 2016;Tervala et al, 2017;Martyn et al, 2016) and to further our knowledge of innovation processes (Fried et al, 2017;Pesämaa, 2017) beyond technological ones (Damanpour and Aravind, 2011).…”

Section: Introductionmentioning

confidence: 99%

Investing in strategic development

Aaltola

2018

QRAM

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The study explores management control in the strategic development of business model and managerial innovations. The issue is approached from the perspective of managerial work, aiming to outline what managers consider as essential elements of management control in these often iterative and learning-intensive developmental activities. Design The study is based on the views of 20 managers engaged in strategic development and its control in various organisations. The interview data consist of the respondents' experiences and project cases involving non-technological innovations. Qualitative content analysis (QCA) is used to identify three key concepts of management control of business model and managerial innovations. Findings The findings suggest that, with managerial and business model innovation, appropriate management control could be established by: (1) aligning the innovation being developed with the strategic story of the organisation, (2) leveraging co-creational projects, and (3) experimentation with close customer contact. Research limitations/implications The focus of this qualitative research is on building an initial framework. Future research could expand our understanding of managerial work and accounting by examining this study's outcomes in more practical detail in various contexts. Practical implications The findings of this study lead managers and researchers to consider management control of non-technological innovations as an enabling system supporting successful innovations. Originality/value This study adds a unique perspective to the literature by conceptualizing and offering managerial implications for management control in the context of strategic development of non-technological innovations.

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Managers and management control systems in the strategy process

Cited by 10 publications

References 47 publications

Rethinking ‘Top‐Down’ and ‘Bottom‐Up’ Roles of Top and Middle Managers in Organizational Change: Implications for Employee Support

Rethinking ‘Top‐Down’ and ‘Bottom‐Up’ Roles of Top and Middle Managers in Organizational Change: Implications for Employee Support

Strategic thinking and accounting: potentials and pitfalls from a managerial perspective

Investing in strategic development

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