IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v35y2010i8p737-756.html
   My bibliography  Save this article

Social capital and management control systems: A study of a non-government organization

Author

Listed:
  • Chenhall, Robert H.
  • Hall, Matthew
  • Smith, David

Abstract

In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the nature of social connections through its focus on both structural networks (bridging) and interpersonal relationships that predispose individuals towards mutually beneficial collective action (bonding). In doing so, social capital provides a means of considering how individuals react to management control systems in terms of the social ties that exist both within the organization and external to the organization. Using a case study of a non-government organization, we show how social capital is implicated in efforts to attract economic capital and cultural capital. We demonstrate how elements of a management control system can either enhance or inhibit the bonding and bridging dimensions of social capital with potential consequences on both economic and cultural capital. We highlight the mixed and sometimes contradictory effects of management control systems on social capital, and provide a powerful illustration of the role of management control systems in brokering alliances and bridging structural holes.

Suggested Citation

  • Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.
  • Handle: RePEc:eee:aosoci:v:35:y:2010:i:8:p:737-756
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(10)00080-2
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Mueller, F. & Carter, C., 2007. "`We are all managers now': Managerialism and professional engineering in UK electricity utilities," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 181-195.
    2. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    3. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 65-80, January.
    4. Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
    5. Siegwart Lindenberg, 2000. "It Takes Both Trust and Lack of Mistrust: The Workings of Cooperation and Relational Signaling in Contractual Relationships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 4(1), pages 11-33, March.
    6. repec:bla:joares:v::y:1972:i::p:156-182 is not listed on IDEAS
    7. D. Gotteland, 2005. "Editorial," Post-Print halshs-00103100, HAL.
    8. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
    9. Free, Clinton, 2008. "Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 629-662, August.
    10. Chenhall, R. H. & Morris, D., 1995. "Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations," Omega, Elsevier, vol. 23(5), pages 485-497, October.
    11. Foley, Michael W. & Edwards, Bob, 1999. "Is It Time to Disinvest in Social Capital?," Journal of Public Policy, Cambridge University Press, vol. 19(02), pages 141-173, May.
    12. D. Gotteland, 2005. "Editorial," Post-Print halshs-00094555, HAL.
    13. A. E. Fernández Jilberto, 1991. "Introduction," International Journal of Political Economy, Taylor & Francis Journals, vol. 21(1), pages 3-9, March.
    14. repec:bla:joares:v::y:1972:i::p:189-193 is not listed on IDEAS
    15. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    16. Ezzamel, Mahmoud & Bourn, Michael, 1990. "The roles of accounting information systems in an organization experiencing financial crisis," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 399-424.
    17. Mouritsen, Jan & Thrane, Sof, 2006. "Accounting, network complementarities and the development of inter-organisational relations," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 241-275, April.
    18. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    19. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    20. Wood Júnior, Thomaz, 2005. "Editorial," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 45(1), January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:eee:crpeac:v:41:y:2016:i:c:p:1-17 is not listed on IDEAS
    2. repec:eee:crpeac:v:37:y:2016:i:c:p:5-23 is not listed on IDEAS
    3. Jin, Dawei & Wang, Haizhi & Wang, Peng & Yin, Desheng, 2016. "Social trust and foreign ownership: Evidence from qualified foreign institutional investors in China," Journal of Financial Stability, Elsevier, vol. 23(C), pages 1-14.
    4. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    5. Wu, Wenfeng & Firth, Michael & Rui, Oliver M., 2014. "Trust and the provision of trade credit," Journal of Banking & Finance, Elsevier, vol. 39(C), pages 146-159.
    6. repec:eee:crpeac:v:23:y:2012:i:7:p:572-594 is not listed on IDEAS
    7. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    8. Christian Kleine & Barbara Weißenberger, 2014. "Leadership impact on organizational commitment: the mediating role of management control systems choice," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 241-266, January.
    9. repec:eee:crpeac:v:44:y:2017:i:c:p:59-82 is not listed on IDEAS
    10. repec:eee:aosoci:v:63:y:2017:i:c:p:42-59 is not listed on IDEAS
    11. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2014. "The expressive role of performance measurement systems: a field study of a mental health development project," LSE Research Online Documents on Economics 46364, London School of Economics and Political Science, LSE Library.
    12. repec:eee:aosoci:v:63:y:2017:i:c:p:6-20 is not listed on IDEAS
    13. repec:bla:jomstd:v:54:y:2017:i:6:p:793-822 is not listed on IDEAS
    14. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2016. "Managing identity conflicts in organizations: a case study of one welfare non-profit," LSE Research Online Documents on Economics 62300, London School of Economics and Political Science, LSE Library.
    15. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
    16. repec:eee:aosoci:v:63:y:2017:i:c:p:1-5 is not listed on IDEAS
    17. repec:eee:crpeac:v:40:y:2016:i:c:p:45-62 is not listed on IDEAS

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:35:y:2010:i:8:p:737-756. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: http://www.elsevier.com/locate/aos .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.