Publication:
The Role of Management Control Systems in Planned Organizational Change: An Analysis of Two Organizations

Loading...
Thumbnail Image
Authors
Euske, K.J.
Chenhall, Robert H.
Subjects
Advisors
Date of Issue
2007
Date
2007
Publisher
Language
Abstract
In the management control literature there is growing interest in the role of management control systems (MCS) in planned organizational change. The existing literature is concerned with either rational, technical change principles or more social and political interpretations of MCS facilitated change. This paper aims to extend the literature by combining technical approaches to MCS facilitated change with a behavioral approach in the study of two similar organizations. Moreover, the paper employs a holistic approach to change to develop a comprehensive understanding of the role of MCS in planned organizational change. A framework by Huy [Huy, Q.N. (2001). Time temporal capacity, and planned change. Academy of Management Review 26(4), 601-623] is used to provide an integrative approach that focuses on both rational, systematic practices and the behavioral processes involved in their implementation. This is achieved by identifying four idealized intervention types: commanding, engineering, teaching and socializing. Understanding the application of these four intervention types requires analysis of the way they interact through times.
Type
Description
Accounting, Organizations and Society, 32 (7-8), 2007, 601-637.
Series/Report No
Department
Graduate School of Business & Public Policy (GSBPP)
Other Units
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Euske, K., & Chenhall, R. "The Role of Management Control Systems in Planned Organizational Change: An Analysis of Two Organizations." Accounting, Organizations and Society, 32 (7-8), 2007, 601-637.
Distribution Statement
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
Collections