The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence*

Chua, Wai Fong; Mahama, Habib; Dirsmith, Mark W.

doi:10.1506/7156-201w-1290-83h4

Cited by 110 publications

(34 citation statements)

References 74 publications

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“…Further we note that even with the disappearance of the original core value the beliefs they were translating may remain embedded in the organization through the management controls that were created or transformed. Thus we highlight how and why management and accounting controls have elements of social as well as technical control, as argued by Chua and Mahama (2007). The combination of social and technical aspects within any given management control highlights how, through belief control, strategy is enacted in the daily routines of all actors within an organization.…”

Section: Introductionmentioning

confidence: 87%

“…Further, ANT allows us to see the conflicts and controversies that may arise due to the core value in question having the potential to prompt change. Finally, ANT allows for us to understand that this all occurs in a complex and messy social context (Chua and Mahama 2007). However, in utilizing ANT we must recognize that it has its own unique "[…] emphases, ambitions, and means of analysis" (Mouritsen et al 2010, 293).…”

Section: Theoretical Framing: Actor-network Theorymentioning

confidence: 99%

“…This therefore allows us in this research the opportunity to unravel the concerns of Chua and Mahama (2007) around how the LOC framework seemingly artificially divides controls into social and technical.…”

Section: Theoretical Framing: Actor-network Theorymentioning

confidence: 99%

“…However in practice core values are often defined in descriptive terms and therefore the question remains as to how the corresponding beliefs get embedded within other types of management controls. The comments of Chua and Mahama (2007), as noted above, and the aim to examine the process of the development of a core value and how it interacts with the other LOC guide our selection of ANT as the lens through which we analyze the data we collect from our case study.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

The Network Effects of Core Values on Management Controls

Jollands¹,

Akroyd²,

Sawabe³

2012

SSRN Journal

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Acknowledgements -This paper has benefited from the helpful comments on earlier versions made by Habib Mahama, Kohji Yoshikawa, Casey Rowe, participants at the 8 th International Management Control Research Conference, participants at MONFORMA 2010, participants at the 4th New Zealand Management Accounting Conference, participants at the 2013 Management Accounting Section Research and Case Conference, and seminar participants at the Department of Operations Management, Copenhagen Business School and Department of Accounting, University of Exeter, Business School. 1 The Network Effects of Core Values on Management Controls Abstract:Simons' (1995b) levers of control have become one of the most prominently utilized management control system frameworks in the accounting literature. In this paper we focus on core values, which guide and motivate an organization, an area of the framework not examined in the accounting literature. Specifically we examine the process through which a new core value develops. We also show how this process is influenced by and acts upon the other levers of control. We highlight how this process initially involves few actors, little complexity and creates a descriptive definition for the core value. This descriptive definition prompts more actors to become involved resulting in greater complexity. The prompt for these actors to become involved is their search and discovery activities aimed at understanding the practical relevance of the new core value. The process of developing the core value and the search for practical relevance necessitates the creation and transformation of other management controls. These management controls in turn change the core value and other actors within the process. The process of search and discovery provides belief control through embedding elements of the core value in the management controls that were created or transformed. While the core value may be displaced its effects on other controls remain in place thus showing how and why controls embody both technical and social elements.

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Section: Introductionmentioning

confidence: 87%

Section: Theoretical Framing: Actor-network Theorymentioning

confidence: 99%

Section: Theoretical Framing: Actor-network Theorymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Network Effects of Core Values on Management Controls

Jollands¹,

Akroyd²,

Sawabe³

2012

SSRN Journal

View full text Add to dashboard Cite

show abstract

“…Since, semi-structured research designs have been criticized as leading to diffuseness and data overload (Miles & Huberman, 1994), the looseness of the investigation was bounded by the semi-structured questionnaire which facilitated a focused approach to the research. In the interview process, care was taken not to evaluate the respondents' professional competence but to understand how they actually manage the networked environment in which they operate (Chua & Mahama, 2007). Where needed, appropriate language was used to facilitate the ease of communication between the respondent and the researcher.…”

Section: Methodsmentioning

confidence: 99%