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Bundling management control innovations

Author

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  • Sven Modell

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.

Suggested Citation

  • Sven Modell, 2009. "Bundling management control innovations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 59-90, January.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:1:p:59-90
    DOI: 10.1108/09513570910923015
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    Citations

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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 Limited, 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 Limited, vol. 23(8), pages 1012-1031, October.
    3. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    4. Nirmala Nath & Umesh Sharma, 2014. "Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 24(1), pages 2-20, March.
    5. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    6. 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.
    7. Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.
    8. Ozdil, Esin & Hoque, Zahirul, 2017. "Budgetary change at a university: A narrative inquiry," The British Accounting Review, Elsevier, vol. 49(3), pages 316-328.

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