کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1002473 1481785 2015 25 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Configurations of control: An exploratory analysis
ترجمه فارسی عنوان
تنظیمات کنترل: تجزیه و تحلیل اکتشافی
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

There is growing interest in how management controls operate together as a package of interrelated mechanisms. Although theoretical debate dates back to the seminal paper of Otley (1980), there remains little empirical analysis of how control mechanisms combine. To increase knowledge in this area this study explores how multiple accounting and other control mechanisms commonly combine and the associations these combinations have with firm context. From a cross-sectional sample of 400 firms, this study presents an empirically derived taxonomy of five control configurations used by top managers, labelled as simple, results, action, devolved, and hybrid. Many of these patterns closely resemble control configurations common to the literature, while others represent distinctively contemporary arrangements, such as flexible variants of traditional bureaucracy (action), and instances where multiple and seemingly conflicting control types intermesh (hybrid). In analyzing these configurations this study provides accounting and control researchers with empirical observations to refine and extend existing control frameworks and theory.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 27, June 2015, Pages 2–26
نویسندگان
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