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Control and Change. Analysing the Process of Institutionalisation

Author

Listed:
  • Claire Dambrin

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Caroline Lambert

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Samuel Sponem

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

This paper studies the process by which a change in the institutional logic of an organisational field is institutionalised in management control systems of a firm. In particular, three elements of organisational control, inspired by the control mix defined by Abernethy and Chua (1996), are studied: management culture, division of powers between functions, and accountability principles. The theoretical framework proposed by Hasselbladh and Kallinikos (2000) enables us to describe the institutionalisation process of management control systems in more detail by observing how ideals are translated into discourse and in turn control techniques. The paper also investigates the internalisation and "decoupling" occurring between the implementation of control systems, and their actual use when applied for monitoring operational managers. Indeed, the empirical findings, based on a field study conducted in the French subsidiary of a pharmaceutical laboratory, enable us to identify a persistent decoupling. Our results show it stems from ambiguous managerial choices and the resistance of the actors to the new norm. However, it appears that, when discourse can not be heard, it can be partially bypassed using techniques. In fact, these techniques enable an insidious institutionalisation of the new institutional logics when "what can be done can not be said

Suggested Citation

  • Claire Dambrin & Caroline Lambert & Samuel Sponem, 2007. "Control and Change. Analysing the Process of Institutionalisation," Post-Print halshs-00170562, HAL.
    • Handle: RePEc:hal:journl:halshs-00170562
    DOI: 10.1016/j.mar.2007.02.003
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00170562
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    Cited by:

    1. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
    2. Pascale Lehoux & Hudson Pacifico Silva & Renata Pozelli Sabio & Federico Roncarolo, 2018. "The Unexplored Contribution of Responsible Innovation in Health to Sustainable Development Goals," Sustainability, MDPI, vol. 10(11), pages 1-21, November.
    3. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    4. Christophe Herriau & Lionel Touchais, 2015. "The Role of Control Systems in the Process of Change: Application to a Family Business Succession," Post-Print hal-01737342, HAL.
    5. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2007. "Les pratiques des établissements d'enseignement supérieur et de recherche en matière de pilotage et de contrôle de gestion. 2. Les hommes et les structures," Post-Print halshs-00197574, HAL.
    6. Paul De Lange & Brendan O’Connell & M.R. Mathews & Alan Sangster, 2010. "The ERA: A Brave New World of Accountability for Australian University Accounting Schools," Australian Accounting Review, CPA Australia, vol. 20(1), pages 24-37, March.
    7. Andrews, Matt & Pritchett, Lant & Woolcock, Michael, 2017. "Building State Capability: Evidence, Analysis, Action," OUP Catalogue, Oxford University Press, number 9780198747482.
    8. Rocco Frondizi & Chiara Fantauzzi & Nathalie Colasanti & Gloria Fiorani, 2019. "The Evaluation of Universities’ Third Mission and Intellectual Capital: Theoretical Analysis and Application to Italy," Sustainability, MDPI, vol. 11(12), pages 1-23, June.
    9. Abdelnour, Samer & Hasselbladh, Hans & Kallinikos, Jannis, 2017. "Agency and institutions in organization studies," LSE Research Online Documents on Economics 86361, London School of Economics and Political Science, LSE Library.
    10. Carmela Rizza & Daniela Ruggeri, 2018. "The institutionalization of management accounting tools in family firms: the relevance of multiple logics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 503-528, February.
    11. Alawattage, Chandana & Wickramasinghe, Danture, 2009. "Institutionalisation of control and accounting for bonded labour in colonial plantations: A historical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 701-715.
    12. Matt Andrews & Lant Pritchett & Michael Woolcock, 2015. "Doing Problem Driven Work," CID Working Papers 307, Center for International Development at Harvard University.
    13. Anne Riviere & Marie Boitier, 2011. "Liberté et responsabilité des universités : Comment le contrôle de gestion participe à la construction d'un système de pilotage de la performance ?," Post-Print hal-00650567, HAL.
    14. Bénédicte Grall, 2018. "De la figure du client roi à celle du client rentable : le rôle des progiciels CRM," Post-Print hal-01907819, HAL.
    15. Anne Pezet & Jérémy Morales, 2010. "Les contrôleurs de gestion, « médiateurs » de la financiarisation," Post-Print halshs-00498673, HAL.
    16. Jeanette Van Akkeren, 2012. "United we stand, divided we fall: the failure of an accounting information system in a major radiology provider," Public Money & Management, Taylor & Francis Journals, vol. 32(1), pages 61-68, January.
    17. Marie Boitier & Stéphanie Chatelain-Ponroy & Anne Riviere & Stéphanie Mignot-Gerard & Christine Musselin & Samuel Sponem, 2015. "Le Nouveau Management Public dans les universités françaises, un puzzle doctrinal encore mal articulé en pratiques ?," Post-Print hal-01188862, HAL.
    18. Puyou, François-Régis, 2014. "Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 469-488.
    19. François-Régis Puyou, 2014. "Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?," Post-Print hal-01069276, HAL.
    20. Christophe Herriau & Lionel Touchais, 2015. "The Role of Control Systems in the Process of Change: Application to a Family Business Succession," Post-Print hal-03125391, HAL.
    21. Tuomas Korhonen & Teemu Laine & Petri Suomala, 2013. "Understanding performance measurement dynamism: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 35-58, February.
    22. Lukas Goretzki, 2013. "Management accounting and the construction of the legitimate manager," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 319-344, February.
    23. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.

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