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Conceptual and empirical issues in understanding management control combinations

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  • Bedford, David S.

Abstract

This paper discusses several conceptual and empirical issues related to understanding combinations of management control (MC) practices. First, the paper clarifies the meaning of the two main perspectives for investigating MC combinations – MC packages and MC systems. Second, the paper considers how researchers can improve theory development concerning the effects of MC combinations by explicating the causal mechanisms through which they arise. Third, the paper discusses whether loose coupling provides an informative perspective for understanding MC combinations, particularly in relation to how organizations adapt MC practices to contextual changes. Finally, the paper comments on the main empirical approaches for investigating MC combinations. Recent studies, especially those in this special issue, are drawn upon to illustrate how these issues relate to MC research.

Suggested Citation

  • Bedford, David S., 2020. "Conceptual and empirical issues in understanding management control combinations," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    • Handle: RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368220300714
    DOI: 10.1016/j.aos.2020.101187
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    2. Merchant, Kenneth A. & Otley, David, 2020. "Beyond the systems versus package debate," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    3. Deore, Aishwarrya & Gallani, Susanna & Krishnan, Ranjani, 2023. "The effect of systems of management controls on honesty in managerial reporting," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    4. Bedford, David S. & Speklé, Roland F. & Widener, Sally K., 2022. "Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic," Accounting, Organizations and Society, Elsevier, vol. 101(C).
    5. François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.
    6. Manthei, Kathrin & Sliwka, Dirk & Vogelsang, Timo, 2021. "Information Provision, Incentives, and Attention: A Field Experiment on Facilitating and Influencing Managers' Decisions," IZA Discussion Papers 14199, Institute of Labor Economics (IZA).
    7. Choi, Jongwoon (Willie), 2020. "Studying “and”: A perspective on studying the interdependence between management control practices," Accounting, Organizations and Society, Elsevier, vol. 86(C).

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