When Agents Become Stewards: Introducing Learning in the Stewardship Theory

Pastoriza, David; Ariño, Miguel Á.

doi:10.2139/ssrn.1295320

Cited by 20 publications

(26 citation statements)

References 26 publications

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“…This mismatch can generate frustration on the side of the controllee as the controllee questions the legitimacy of the enacted controls (Cram and Wiener 2018) and eventually can lead to alienation and antiorganizational behavior (Davis et al 1997). Also, over time, because of the feeling of being over-controlled, an intrinsically motivated controllee is likely to have less and less desire to act as a steward, and the controller-controllee relationship then inevitably moves toward an agency relationship (Pastoriza and Ariño 2011). Alternatively, stewards may simply disagree on the overly rigid control regime imposed by the controller acting from an agency perspective, which may consequently lead to conflicts between controller and controllee (Perrow 1986) and a vicious cycle of "suppressed stewardship" and tighter controls fueled by valueappropriation concerns (Sundaramurthy and Lewis 2003, p. 403).…”

Section: Theme 2: Balancing Control Purposesmentioning

confidence: 99%

Moving IS Project Control Research into the Digital Era: The “Why” of Control and the Concept of Control Purpose

Wiener

Mähring

Remus

et al. 2019

Information Systems Research

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The control of information systems (IS) projects is central to creating and capturing value from digitalization. However, the current understanding of IS project control is too restrictive and not well attuned to the digital era, in which collaborative value creation in open-ended digital innovation and transformation efforts is critical to firm competitiveness, ecosystem evolution, and societal advancement. Reviewing earlier research, we find that the dominant view of IS project control emphasizes value capture/appropriation and virtually ignores value creation. To address this shortcoming, we introduce the concept of control purpose (why) and advocate for broadening control activities to encompass the two control purposes of value appropriation and value creation. This implies that practitioners need to strategically decide on and actively manage the balance between different purposes of control activities. By doing so, they will be better equipped to achieving success in digital innovation and transformation initiatives.

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Section: Theme 2: Balancing Control Purposesmentioning

confidence: 99%

Moving IS Project Control Research into the Digital Era: The “Why” of Control and the Concept of Control Purpose

Wiener

Mähring

Remus

et al. 2019

Information Systems Research

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“…Similarly, to the Agency theory, the Stewardship theory emphasizes the need to align the objectives of the agent with those of the principal (Arthurs, 2003). However, the Stewardship theory assumes that the objectives of the two parties are automatically aligned (Pastoriza and Arinio, 2008). Ultimately, while the Agency theory postulates individualism, the Stewardship theory advocates collectivism.…”

Section: Theoretical Guidancementioning

confidence: 99%

Advance Price Agreement: An Option to Reduce Controversy Between Multinationals and Tax Administrations

2020

RJFA

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“…Stewardship theory also affirmed that, each person's within particular relationships chooses how to act, as an agent or steward (Pastoriza & Arino, 2008). Therefore, the assumptions of human nature under stewardship theory can be easily described as simplistic because it takes the assumption of objective alignment and thereby increasing structuring relationships within an organization.…”

Section: Stewardship Theorymentioning

confidence: 99%

“…According to stewardship theory, there are certain factors either situational or psychological that make individuals to become either agents or stewards (Pastoriza & Arino, 2008). Similarly, the stewardship theory equally deals with the situations upon which staff of an organization can act as stewards in order to achieve the organizational objectives than exploiting their selfishness (Donaldson & Davis, 1991;Davis et al, 2010).…”

Section: Stewardship Theorymentioning

confidence: 99%

The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research

Badara¹

2017

JWER

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Abstract:Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to inadequate concentrations on sufficient theories in such effectiveness. In line with this, the objective of this paper is to provide theories that may be used in supporting various frameworks on internal audit effectiveness; these theories comprised of contingency theory and stewardship theory, Even though the paper is conceptual, but it then concludes that such effectiveness of internal audit framework can be well explained through contingency theory and stewardship theory.

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When Agents Become Stewards: Introducing Learning in the Stewardship Theory

Cited by 20 publications

References 26 publications

Moving IS Project Control Research into the Digital Era: The “Why” of Control and the Concept of Control Purpose

Moving IS Project Control Research into the Digital Era: The “Why” of Control and the Concept of Control Purpose

Advance Price Agreement: An Option to Reduce Controversy Between Multinationals and Tax Administrations

The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research

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