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Hoe werken combinaties van management control-elementen? Tweeledigheid en dynamiek

Author

Listed:
  • Berend van der Kolk

    (IE Business School, IE University, Madrid, Spain)

  • Paula van Veen-Dirks

    (Rijksuniversiteit Groningen, Groningen, Netherlands)

  • Henk ter Bogt

    (Rijksuniversiteit Groningen, Groningen, Netherlands)

Abstract

Het geheel is soms meer en soms minder dan de som der delen. Om de effecten van management control (MC)-elementen zoals organisatiewaarden, prestatiemetingssystemen en budgetten te begrijpen, dienen ze in samenhang bestudeerd te worden. In dit artikel bespreken de auteurs hoe verschillende MC-elementen elkaars effectiviteit kunnen beïnvloeden. Ook wordt stilgestaan bij de vraag wat het betekent dat relaties tussen MC-elementen tweeledig en dynamisch kunnen zijn. Verder wordt ingegaan op de spanning die tussen MC-elementen kan ontstaan als ze gezamenlijk worden gebruikt. Daarnaast wordt aan de hand van een casestudie getoond hoe managers met dergelijke spanningen tussen MC-elementen kunnen omgaan.

Suggested Citation

  • Berend van der Kolk & Paula van Veen-Dirks & Henk ter Bogt, 2020. "Hoe werken combinaties van management control-elementen? Tweeledigheid en dynamiek," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 94(5-6), pages 199-204, June.
    • Handle: RePEc:arh:jmabec:v:94:y:2020:i:5-6:p:199-204
    DOI: 10.5117/mab.94.52237
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