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The routinisation of management controls in software

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  • John Burns
  • Martin Quinn

Abstract

Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve over time as they do. We discuss how the management control routines of one organisation emerged and reproduced (through software), and moved towards a situation of becoming accepted and generally unquestioned across much of the industry. The creativity and championing of one particular person was found to be especially important in this unfolding change process. Our case study illuminates how management control (software) routines can be an important carrier of organisational knowledge, both as an engine for continuity but also potentially as a catalyst for change. We capture this process by means of exploring the ‘life-story’ of a piece of software that is adopted in the corrugated container industry. Copyright Springer Verlag 2011

Suggested Citation

  • John Burns & Martin Quinn, 2011. "The routinisation of management controls in software," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(1), pages 5-24, September.
    • Handle: RePEc:spr:metrik:v:22:y:2011:i:1:p:5-24
    DOI: 10.1007/s00187-011-0128-5
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    References listed on IDEAS

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    1. Seal, Willie & Berry, Anthony & Cullen, John, 2004. "Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 73-92, January.
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    4. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
    5. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    6. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
    7. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
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    Cited by:

    1. Lauri Lepistö, 2014. "Taking information technology seriously: on the legitimating discourses of enterprise resource planning system adoption," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 193-219, December.

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