The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams

Matsuo, Makoto; Matsuo, Takami

doi:10.1108/jaoc-06-2016-0034

Cited by 18 publications

(12 citation statements)

References 74 publications

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“…10. Empirical results show a significant positive association between (critical team) reflection and an interactive use of MCS (Matsuo and Matsuo, 2017). …”

Section: Notesmentioning

confidence: 99%

Enabling formal MCS design and use: a meta-synthesis of qualitative research

Janka

2021

JAOC

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Purpose This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive. Design/methodology/approach The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted. Findings The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization. Originality/value This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.

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“…10. Empirical results show a significant positive association between (critical team) reflection and an interactive use of MCS (Matsuo and Matsuo, 2017). …”

Section: Notesmentioning

confidence: 99%

Enabling formal MCS design and use: a meta-synthesis of qualitative research

Janka

2021

JAOC

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“…While there are no studies explicitly investigating the relationship between the levers and the degree of emergence of PD strategies, a few studies have addressed the relationship of the levers with the strategy process at the organizational level. Arjaliès and Mundy (2013), Henri (2006), Kober et al (2007), Matsuo and Matsuo (2017) and Naranjo-Gil (2016) find that the interactive control systems are positively related to emergent strategies and to capabilities required for strategic change such as organizational learning, market orientation and critical reflection. This paper argues that the regular discussion of PD performance measures serves to challenge and critically assess PD processes, leading into new strategic initiatives.…”

Section: Theoretical and Empirical Background: Levers Strategy Formation And Innovativeness In The Product Development Functionmentioning

confidence: 99%

Configurations of control in product development

Bellora-Bienengräber¹

2019

JAOC

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Purpose The purpose of this paper is to explore how the emphases given to the levers of control when monitoring product development (PD) are combined with each other, with the type of PD strategy formation and with the degree of innovativeness experienced by the firm. Moreover, the paper aims at identifying those configurations that are equifinal and superior to others in terms of PD and organizational performance. Design/methodology/approach Data (n = 468) are collected through a structure written questionnaire and analyzed through cluster analysis. Robustness tests investigate the stability of the results across different cluster method choices. Findings The paper unravels three configurations: A framing firms cluster, a fatalist firms cluster and a meticulous firms cluster. The first and the third cluster outperform the second cluster in terms of performance. Research limitations/implications Limitations of the paper relate to the possible response bias, the measurement of the variables, the subjectivity in cluster method choices and the static and non-causal nature of results. Future studies are called to validate the findings. Practical implications Firms with a partially intended and partially emergent PD strategy formation process and high innovativeness should place high emphasis to the PD beliefs and boundary systems. Firms with a prevailing intended PD strategy formation and a medium innovativeness should emphasize diagnostic and interactive control systems for PD. Originality/value In contrast to previous studies, this paper addresses the peculiarities of one specific control problem, i.e. the conflicting control demands that management has to address in PD.

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“…Accordingly, quality-related learning refers to the learning resulting from the quality management initiatives (Andersen and Lawrie, 2004), i.e. the outcomes of planned activities that use the context of quality to develop knowledge, skills and understandings, meaning that the organization has improved its awareness in relation to the quality management system (Freiesleben and Schwarz, 2006), serving as a building block of organizational learning (Matsuo and Matsuo, 2017). Freiesleben and Schwarz (2006) stated that, in essence, all improvement concepts claim that learning is a substantial part of quality initiatives, enabling companies to improve their quality in an increasingly efficient manner.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…as companies place more emphasis on diagnostic uses of the performance measurement system, they have an organization more amenable to learn. However, Matsuo and Matsuo (2017) showed that diagnostic use of management control systems is ineffective in stimulating regular reflection within teams, failing to promote single-loop learning.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Not only are there no empirical studies in the quality management literature addressing the relationship between styles of use of QCI and quality-related learning, but also past research (e.g. Henri, 2006; Widener, 2007; Matsuo and Matsuo, 2017) that has investigated the relationship between the use of information and the development of organizational learning has provided somewhat contradictory or at least inconclusive evidence. The wide-ranging argument underlining the relationship between quality information and organizational learning is that the information obtained from the processes carried out within the organization decreases the risk perceived by those who have to learn for they make the firm’s problems more visible and accentuate the differing efficiency of different processes that the firm performs, thereby facilitating the search for more efficient processes (Moreno et al , 2005).…”

Section: Introductionmentioning

confidence: 99%

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Effects of the use of quality cost information on quality-related learning

Novas¹,

Saraiva

2019

JAAR

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Purpose The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper analyzes to what extent the diagnostic and interactive uses of QCI contribute to improve quality-related learning. Design/methodology/approach The proposed model was tested using a structural equation modeling procedure with AMOS and the data were collected through a questionnaire survey conducted on a sample of Portuguese certified companies. Findings The results shed light on expected relationships since the interactive style of use of QCI, unlike the diagnostic style of use, has a positive effect on quality-related learning. However, the diagnostic use of QCI was found to be a predecessor of the interactive use of QCI, in line with previous studies. Finally, diagnostic use of QCI exerts an indirect positive impact on quality-related learning through the interactive use of QCI. Research limitations/implications This paper contributes to the body of research on the use of interactive and diagnostic systems, providing evidence that a balance between those systems improves quality-related learning. Practical implications The results show that the use of QCI to promote participation, dialogue and involvement of all participants (according to an interactive style of use), and not just to control the accomplishment of predetermined objectives (according to a diagnostic style of use), is a necessary condition for quality-related learning. Originality/value Despite the wide-ranging literature focused on the identification, measurement and reporting of QCI, less attention has been paid to how this information is used in the management process. The way in which the use of QCI can contribute to the improvement in quality-related learning is also an unexplored topic in the literature.

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The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams

Cited by 18 publications

References 74 publications

Enabling formal MCS design and use: a meta-synthesis of qualitative research

Enabling formal MCS design and use: a meta-synthesis of qualitative research

Configurations of control in product development

Effects of the use of quality cost information on quality-related learning

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