The roles of management control in a product development setting

Akroyd, Chris; Maguire, William

doi:10.1108/11766091111162061

Cited by 52 publications

(75 citation statements)

References 38 publications

(75 reference statements)

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“…The focus is on practices which can be defined as activities that people within a specific setting do on a regular basis (see e.g. Akroyd and Maguire 2011). This type of studies rarely uses hypothesis for generating explanations and predictions (ibid.).…”

Section: Theoretical Approachesmentioning

confidence: 99%

“…Sometimes this management control tension is depicted as an inherent organizational tension as well, in other words, as a natural tension that has to be dealt with. This is the case, for example, when Davila (2000) stresses the competing roles of management control systems, to reduce uncertainty and goal divergence at the same time (see also Akroyd and Maguire 2011;Artto et al 2011). However, a more common way to describe management control tensions is to depict them as created tensions.…”

Section: Type Of Tensionsmentioning

confidence: 99%

“…At the project level, the tension between uncertainty in new product development projects and goal congruence with the organization's financial and strategic goals, for example, is stressed (e.g. Akroyd and Maguire 2011;cf. also Davila 2000).…”

Section: Categories Of Inherent Innovation-control Tensionsmentioning

confidence: 99%

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Tensions at the intersection of management control and innovation: a literature review

Lövstål

Jontoft

2017

J Manag Control

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This paper reviews 47 articles dealing with tensions at the intersection of management control and innovation. One purpose is to present the status of the research in the area in terms of types of articles, research methods, theoretical approaches, and tension-related terms used. A second purpose is to conceptually compare the use and interpretations of tension in the reviewed articles, as well as to systematically map and categorize highlighted competing demands. A third purpose is to suggest a tension-based framework. Among other characteristics and trends, the paper indicates an increased research interest in the issue of tensions during the review period . Although different theoretical approaches are adopted, the contingency approach is the most common. Furthermore, the review shows that several tension-related terms are used either alone or in parallel in the articles, often interchangeably and without clarifying their definitions. The tension-based framework presents four different types of tension: (1) inherent innovation-control tensions, (2) inherent management control tensions, (3) created management control tensions, and (4) decision-making tensions in innovation practices. The framework also suggests interpretations of and responses to tensions related to management control and innovation. Theoretically, the framework can enable a more precise debate that builds on previous research, since it clarifies potential ways to structure future research. From a practical point of view the presented framework can be helpful for managers dealing with tensions, by encouraging creative management control solutions that can enable innovation.

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Section: Theoretical Approachesmentioning

confidence: 99%

Section: Type Of Tensionsmentioning

confidence: 99%

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Tensions at the intersection of management control and innovation: a literature review

Lövstål

Jontoft

2017

J Manag Control

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“…It helps us understand what management controls are, and allows us to examine how such objects need to corral others in order to continue to travel through time and space. While we know that management controls are part of the commonly observed daily practices of actors within organisations (Akroyd and Maguire, 2011) there are many competing understandings of what is a management control. Rather than mobilising one of the many competing definitions we do not presuppose what is to be included (or excluded) as a management control (Latour, 2005).…”

Section: Theoretical Framing: Actor-network Theorymentioning

confidence: 99%

Core values as a management control in the construction of “sustainable development”

Jollands

Akroyd

Sawabe

2015

Qualitative Research in Accounting &Amp; Management

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Purpose – This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach – A case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation’s sustainability focused core value at the centre of this research. Findings – It was found that management control, in the form of a sustainability-focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. It is shown how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit-seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications – These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value – This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.

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“…During this time, he was allocated a desk in the area occupied by the firm's managers from where he could observe their day-to-day working lives, including their reactions to various PMS metrics and results. This "peripheral member" level of participant observation (Adler and Adler, 1987), whereby the researcher takes no functional role within the organisation but nevertheless becomes assimilated within its day-to-day practices, helped to create an open and sharing interview context and gain the trust of company members (Akroyd and Maguire, 2011). It also facilitated access to various company materials such as confidential strategy and performance measurement documents and minutes of meetings.…”

Section: Methodsmentioning

confidence: 99%

Managerial attitudes towards the incompleteness of performance measurement systems

Islam

Adler

Northcott

2017

QRAM

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Purpose -Performance measurement systems (PMSs) are at the heart of most organisations. The aim of this study is to examine the attitudes of top-level managers towards the incompleteness of PMSs.Design/methodology/approach -This paper draws on an in-depth field study conducted in an energy and environmental services provider based in New Zealand. The data obtained from 20 semi-structured interviews were triangulated against on-site observations and company documents.Findings -The findings suggest that whether the incompleteness of a PMS is considered problematic or non-problematic depends on the role that the PMS plays in implementing a firm's strategy. The authors show that when the PMS is mainly used to trigger improvement activities on and around strategic objectives, and managers perceive adequate improvement activities to exist, and they consider the incompleteness of the PMS in relation to these strategic objectives non-problematic. In contrast, managers are concerned about the incompleteness of the PMS when an inadequate level of improvement activities is believed to exist around strategic objectives.Originality/value -This study contributes to the nascent literature on managerial attitudes towards the incompleteness of PMSs by identifying conditions under which the incompleteness is considered problematic or non-problematic. The authors also contribute to the literature on the association between design qualities of PMSs and firm performance by suggesting that poor design qualities of a PMS (such as incompleteness) may not always translate into poor firm performance.

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The roles of management control in a product development setting

Cited by 52 publications

References 38 publications

Tensions at the intersection of management control and innovation: a literature review

Tensions at the intersection of management control and innovation: a literature review

Core values as a management control in the construction of “sustainable development”

Managerial attitudes towards the incompleteness of performance measurement systems

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