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Bundling management control innovations: A field study of organisational experimenting with total quality management and the balanced scorecard

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  • Sven Modell
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    Abstract

    Purpose – The purpose of the paper is to examine how organisational experimenting with total quality management (TQM) and the balanced scorecard affects the bundling of design characteristics associated with these innovations in a Swedish central government agency. Design/methodology/approach – The paper adopts an exploratory, longitudinal case study approach which builds on and extends the management fad and fashion literature. Findings – While both innovations encountered considerable implementation problems, they continued to exercise a lingering influence on the “new” performance management system emerging in the focal organisation. The original adoption of the two innovations can be explained from a traditional management fashion perspective. However, the subsequent development of performance management features a more complex mix of explanatory factors and highlights how the bundling phenomenon is entangled with managerial learning processes. This resulted in a less linear trajectory of change than that predicted by prior research on the notion of bundling. Research implications – The paper contributes to the literature on management fads and fashions by refining its conception of the role of managers of adopting organisations and organisational adoption, implementation and rejection of innovations. Originality/value – The paper constitutes a first attempt to examine in greater detail how organisational experimenting with contemporary management control innovations affects the process of bundling in an individual organisation.

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    Bibliographic Info

    Article provided by Emerald Group Publishing in its journal Accounting, Auditing & Accountability Journal.

    Volume (Year): 22 (2009)
    Issue (Month): 1 (January)
    Pages: 59-90

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    Handle: RePEc:eme:aaajpp:v:22:y:2009:i:1:p:59-90

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    Web page: http://www.emeraldinsight.com

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    Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
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    Related research

    Keywords: Balanced scorecard; Fashion industry; Management accounting; Total quality management;

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    Cited by:
    1. Chris Carter & Stewart Clegg & Martin Kornberger, 2010. "Re-framing strategy: power, politics and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(5), pages 573-594, June.
    2. Alan McKinlay & Chris Carter & Eric Pezet & Stewart Clegg, 2010. "Using Foucault to make strategy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(8), pages 1012-1031, October.
    3. Aleksander Janes, 2011. "Managing Sustainability with a Little Help from Statistical Methods?," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers], University of Primorska, Faculty of Management Koper.

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