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Studying “and”: A perspective on studying the interdependence between management control practices

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  • Choi, Jongwoon (Willie)

Abstract

Inspired by the theme of the AOS Conference - Management Controls as System or Package - I discuss two issues regarding the notion of interdependence, the key feature distinguishing management controls as a system or package. First, I use the semantic framework of force dynamics to characterize interdependence between management control practices as a causal relationship between them, and use examples of research presented at the conference to highlight the usefulness of the force dynamics framework to study and understand interdependence. Second, I highlight two benefits of experiments for studying interdependence (force dynamics) between management control practices, both of which involve creating "ideal" counterfactuals: (1) leveraging the high level of internal validity of experiments to isolate the causal relationship between management control practices and the mechanism underlying that relationship, and (2) creating the variation in management control practice that may be absent in real-world settings, but are necessary for theory testing.

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  • Choi, Jongwoon (Willie), 2020. "Studying “and”: A perspective on studying the interdependence between management control practices," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    • Handle: RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368220300726
    DOI: 10.1016/j.aos.2020.101188
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    References listed on IDEAS

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    1. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 407-419.
    2. Masschelein, Stijn & Moers, Frank, 2020. "Testing for complementarities between accounting practices," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    3. Lill, Jeremy B., 2020. "When the Boss is far away and there is shared pay: The effect of monitoring distance and compensation interdependence on performance misreporting," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    4. Bedford, David S., 2020. "Conceptual and empirical issues in understanding management control combinations," Accounting, Organizations and Society, Elsevier, vol. 86(C).
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    Cited by:

    1. Merchant, Kenneth A. & Otley, David, 2020. "Beyond the systems versus package debate," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    2. Bedford, David S., 2020. "Conceptual and empirical issues in understanding management control combinations," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    3. 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).

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