IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/v22y2009i1p59-90.html
   My bibliography  Save this article

Bundling management control innovations: A field study of organisational experimenting with total quality management and the balanced scorecard

Author

Listed:
  • Sven Modell

Abstract

Purpose - The purpose of the paper is to examine how organisational experimenting with total quality management (TQM) and the balanced scorecard affects the bundling of design characteristics associated with these innovations in a Swedish central government agency. Design/methodology/approach - The paper adopts an exploratory, longitudinal case study approach which builds on and extends the management fad and fashion literature. Findings - While both innovations encountered considerable implementation problems, they continued to exercise a lingering influence on the “new” performance management system emerging in the focal organisation. The original adoption of the two innovations can be explained from a traditional management fashion perspective. However, the subsequent development of performance management features a more complex mix of explanatory factors and highlights how the bundling phenomenon is entangled with managerial learning processes. This resulted in a less linear trajectory of change than that predicted by prior research on the notion of bundling. Research implications - The paper contributes to the literature on management fads and fashions by refining its conception of the role of managers of adopting organisations and organisational adoption, implementation and rejection of innovations. Originality/value - The paper constitutes a first attempt to examine in greater detail how organisational experimenting with contemporary management control innovations affects the process of bundling in an individual organisation.

Suggested Citation

  • Sven Modell, 2009. "Bundling management control innovations: A field study of organisational experimenting with total quality management and the balanced scorecard," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 59-90, January.
  • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:1:p:59-90
    as

    Download full text from publisher

    File URL: http://www.emeraldinsight.com/10.1108/09513570910923015?utm_campaign=RePEc&WT.mc_id=RePEc
    Download Restriction: Access to full text is restricted to subscribers

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

    Citations

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


    Cited by:

    1. Chris Carter & Stewart Clegg & Martin Kornberger, 2010. "Re-framing strategy: power, politics and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(5), pages 573-594, June.
    2. Alan McKinlay & Chris Carter & Eric Pezet & Stewart Clegg, 2010. "Using Foucault to make strategy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(8), pages 1012-1031, October.
    3. Aleksander Janes, 2011. "Managing Sustainability with a Little Help from Statistical Methods?," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers], University of Primorska, Faculty of Management Koper.
    4. Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen
      [The Balanced Scorecard: A brief overview of the research literature]
      ," MPRA Paper 65991, University Library of Munich, Germany.
    5. Nirmala Nath & Umesh Sharma, 2014. "Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 24(1), pages 2-20, March.

    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:eme:aaajpp:v:22:y:2009:i:1:p:59-90. 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: (Virginia Chapman). General contact details of provider: http://www.emeraldinsight.com .

    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.

    We have no references for this item. You can help adding them by using 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.