Parenting styles and value creation: a management control approach

Nilsson, Fredrik

doi:10.1006/mare.1999.0118

Cited by 24 publications

(15 citation statements)

References 27 publications

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“…We also chose facilities belonging to groups characterised by different parenting styles. The parenting styles were identified by investigating the strategy of the parent company, 23 by using a variety of sources, as shown in Table 2. MAS mechanisms implemented at subsidiary level are analysed using the classification provided by Malmi and Brown 29 : planning mechanisms (long-range planning, action planning) cybernetic controls (operating budget, capital budget, financial measurements system, nonfinancial measurements system), reward and compensation.…”

Section: Methodsmentioning

confidence: 99%

Section: Conceptual Background and Theoretical Frameworkmentioning

confidence: 96%

“…As suggested by Nilsson, 23 there is a one-to-one relationship between parenting styles and strategies. More specifically, in Nilsson's model, 23 strategies are classified according to the typology provided by Porter 24 : (i) portfolio management; (ii) activity sharing and skills transfer. Portfolio management strategies are based primarily on business diversification through acquisition, while activity-sharing and skills transfer strategies emphasise the interrelationships between businesses, trying to exploit synergies potential among them.…”

Section: Conceptual Background and Theoretical Frameworkmentioning

confidence: 96%

“…Portfolio management strategies are based primarily on business diversification through acquisition, while activity-sharing and skills transfer strategies emphasise the interrelationships between businesses, trying to exploit synergies potential among them. According to Nilsson, 23 a financial control parenting style is suitable for a portfolio management strategy, while a strategic planning parenting style is linked to a skills-transfer and activity sharing strategy. Companies simultaneously pursuing a portfolio management and an activity-sharing or skills transfer strategy should adopt a strategic control parenting style.…”

Section: Conceptual Background and Theoretical Frameworkmentioning

confidence: 99%

“…We argue that parenting styles are key elements of the meso-level institutional environment because they are defined as ‘a common frame of reference which formalises the strategic dialogue between corporate and business unit management’ 23 (p. 47).…”

Section: Conceptual Background and Theoretical Frameworkmentioning

confidence: 99%

See 4 more Smart Citations

Hospital acquisitions, parenting styles and management accounting change: An institutional perspective

Dossi

Lecci

Longo

et al. 2016

Health Serv Manage Res

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Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the meso-level institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective, our article contributes to broaden traditional institutional theoretical frameworks.

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Section: Methodsmentioning

confidence: 99%