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CONCEPTUAL FRAMEWORK FOR THE DESIGN OF ORGANIZATIONAL CONTROL MECHANISMS.
Abstract
It is the objective of this study to describe three fundamentally different mechanisms through which organizations can seek to cope with this problem of evaluation and control. The three will be referred to as markets, bureaucracies, and clans. In a fundamental sense, markets deal with the control problem through their ability to precisely measure and reward individual contributions; bureaucracies rely instead upon a mixture of close evaluation with a socialized acceptance of common objectives; and clans rely upon a relatively complete socialization process which effectively eliminates goal incongruence between individuals. This study explores the organizational manifestations of these three approaches to the problem of control.
... Management Control Systems (MCS) help businesses create and sustain sustainable behavioral patterns and help managers do their duties more effectively (Langevin & Mendoza, 2013;Oatley, 1999). Goal incongruence, or goal compatibility among employees and how it can achieve cooperation among the members of an organization, is often one of the issues in management control areas of research (Ouchi, 1979). Management control systems designed to address such behaviors can be perceived to be largely ineffective in identifying, managing, eliminating, or even mitigating the consequences (Tucker et al., 2024). ...
... Output control focuses on the results of work and what is being accomplished by the employees. Many organizations fit the requirement of output control (Ouchi, 1979). Output control measurement provides an objective basis by providing the desirable performance (Snell, 1992), reducing bias and subjectivity. ...
... Behavior control regulates subordinates' actions on the job (Snell, 1992). Focus must be placed on the problem of achieving cooperation among individuals who hold partially divergent objectives (Ouchi, 1979). Behavioral control often uses qualitative assessments to assess adherence to procedures and compliance with behavioral standards. ...
A Management Control System (MCS) is a comprehensive mechanism organizations can use to ensure that their strategies and plans are effectively implemented to achieve their objectives. This concept paper explores the application of Management Control Systems (MCS), specifically concerning levers of control (LOC), for behavioral control. Based on the comprehensive literature review, it is expected that LOC will be able to provide a pathway to mitigate corruption not only from the perspective of fraud diamond theory but also from the perspective of agency theory. Agency theory highlights the inherent conflict of interest between agents, who have more information about their actions and intentions, and principals, who rely on agents to act in their best interest. This information asymmetry creates opportunities for agents to engage in corrupt practices, such as embezzlement, bribery, or fraud, including unethical behavior that may undermine organizational goals and trust. Effective control mechanisms are essential to mitigate these risks and ensure alignment between agents' actions and principals' objectives. Furthermore, organizations can apply the principles of fraud diamond theory when creating an effective control framework to deter corruption.
... The second theory is the organizational control theory. Organizational control theory introduces so-called mechanisms to control and coordinate an organization to achieve a desired outcome (Ouchi, 1979). Bureaucratic control mechanisms are perceived as most suitable for disseminating knowledge and monitoring its effectiveness (Ouchi, 1979). ...
... Organizational control theory introduces so-called mechanisms to control and coordinate an organization to achieve a desired outcome (Ouchi, 1979). Bureaucratic control mechanisms are perceived as most suitable for disseminating knowledge and monitoring its effectiveness (Ouchi, 1979). These control mechanisms refer to implementing a set of rules as behavior control or establishing indicators for successful outputs measured by superiors (Ouchi, 1979). ...
... Bureaucratic control mechanisms are perceived as most suitable for disseminating knowledge and monitoring its effectiveness (Ouchi, 1979). These control mechanisms refer to implementing a set of rules as behavior control or establishing indicators for successful outputs measured by superiors (Ouchi, 1979). This control needs to be exerted by a superior, either being centralized and overseeing multiple parts of the organization or decentralized as a power group (Aiken & Hage, 1968). ...
For manufacturing firms, success in innovating IT-enabled services is a critical antecedent to benefiting from the digital servitization of their business models. Digital servitization literature has explored mechanisms for success in innovating IT-enabled services, indicating that the phenomenon is multifaceted and needs to be explained from multiple theoretical perspectives. We derive a conceptual model for success in innovating IT-enabled services covering its multifaceted nature by referring to knowledge-based and organizational control theory. We test this model using qualitative cases of IT-enabled service innovation initiatives in manufacturing firms and use set-theoretic analyses to account for the multifaceted nature of the phenomenon. The necessary condition analysis yields that a certain degree of service innovation capabilities is a prerequisite for success. With the results of a qualitative comparative analysis, we obtain five solution terms as causal recipes for success in innovating IT-enabled services. Our results contribute to research by offering a theory-based approach that explains the multiplicity of success in IT-enabled service innovation. Practitioners benefit from our results by understanding prerequisites and causal recipes for success while learning from unsuccessful initiatives in innovating IT-enabled services of manufacturing firms. Our study is also an example of how to rigorously calibrate qualitative data using a structured approach.
... Overall, control systems are implemented by principals specifying and describing tasks and goals, then monitoring and measuring goal achievement according to the specifications and finally rewarding the agent's performance (Sitkin et al., 2020). The JFMPC most influential control framework, initially developed by Ouchi (1979) and discussed below, includes three main types of control systems: output, process and social (Cardinal et al., 2017, Sihag andRijsdijk, 2019;Yang et al., 2022). ...
... Characteristic features of social control are "a handshake" and social interaction between the principal and agent that develops trust and shared norms (Ouchi, 1979;Kirsch et al., 2010;Sitkin et al., 2020). In contrast to arm's length output control, social control involves collaboration between the principal and agent. ...
... In contrast to arm's length output control, social control involves collaboration between the principal and agent. By creating a common organizational culturea clan (Ouchi, 1979)principals can direct agents' behavior and orient them towards mutual goals (Sitkin et al., 2020). When using social control, "trading parties are restrained from opportunistically pursuing their self-interests through a socialization process that leads to shared values" (Bello and Gilliland, 1997, p. 28). ...
Purpose
This paper aims to examine how different contextual contingency factors and organizational goals influence construction clients’ decision-making when procuring contractors in the housing sector. More specifically, it investigates how clients’ choice of procurement strategies and organizational control systems is contingent upon various contextual factors and organizational goals.
Design/methodology/approach
It is based on an explorative interview study of clients and contractors in the Swedish housing sector underpinned by a review of organizational control literature.
Findings
The client's knowledge and resources, as well as project complexity and uncertainty, are the most important contextual contingency factors, while property management and sustainable development are the most important organizational goals that housing clients consider when designing procurement strategies.
Research limitations/implications
The paper contributes to the understanding of how construction clients choose procurement strategies, by providing new insights into effects of the mentioned contextual contingency factors and organizational goals on clients’ choice of control systems through their procurement strategies.
Practical implications
Property owners who continuously procure housing projects with sustainability requirements and high degrees of complexity and uncertainty should develop knowledge and resources related to their client role, to enable the design and implementation of appropriate procurement strategies.
Originality/value
Novel aspects of the paper are the demonstration of the value of a holistic approach, considering both contextual contingency factors and organizational goals, when selecting control systems and explicit discussion of how the client's knowledge and resources influence possibilities to implement different control systems.
... Ils constatent que la confiance freine les comportements opportunistes sans avoir recours à des mécanismes formels car sa perte peut comporter un coût élevé, notamment dans les relations économiques. En résumé, on peut avec Ouchi (1979) lister un certain nombre de vecteurs du contrôle : citons la confiance, les règles, les valeurs et les croyances définissant les comportements adéquates, une structure hiérar-chique légitime dans laquelle chacun doit s'intégrer. Autant de mécanismes que les proximités favorisent. ...
... Les acteurs peuvent utiliser les effets de la proximité géographique pour exercer un contrôle (Talbot, 2011). La proximité géographique est un jugement qualitatif porté par des acteurs sur une faible distance géographique (Torre et Rallet, 2005 'Ouchi (1979) nomme clan control, est couramment pratiquée dans les districts industriels. ...
... Or ces mécanismes ne peuvent exister que si les contrôleurs et les contrôlés partagent au préalable un minimum de représentations, de connaissances, de règles communes. De même, le contrôle informel repose sur des mécanismes d'auto-régulation qui font appel au partage de normes, de valeurs, de croyances (Ouchi, 1979), partage qui renvoie pour les auteurs proximistes à la définition même de la proximité organisationnelle. En outre, la proximité organisationnelle crée de la confiance avec autrui du fait des similitudes dont sont porteurs les partenaires proches et du fait d'un esprit de loyauté que peut générer le fait d'appartenir à une même organisation : ressemblance et appartenance sont sources de confiance. ...
L'objectif de cet article est de déterminer comment la proximité dans ses différentes dimensions favorise les relations de contrôle entre acteurs. En se basant sur une analyse du réseau de collaboration du pôle de compétitivité Aerospace Valley, nous proposons d'étudier ces relations de contrôle en utilisant des indicateurs de centralité des acteurs. Nous montrons notamment que plus on est proche géographiquement de ses partenaires, plus on est central dans le réseau d'innovation, la proximité géographique pouvant favoriser le contrôle. Nous montrons aussi que les grands groupes occupent une place centrale dans le réseau et qu'ils articulent les niveaux locaux et non locaux.
... We delineate sources of discomfort expressed by partners when working on tax planning arrangements, and we then zero in on how they "construct comfort" by consulting their peers. We also draw on the concept of clan (Ouchi, 1979;Kirsch, Dong-Gil, & Haney, 2010) to depict its role in the production of tax expertise, as perceived by partners when they rationalize peer consultation. ...
... The next section describes the theoretical anchors of our study, namely the concept of clan (Ouchi, 1979;Kirsch et al., 2010), as well as the notion of comfort, as developed by Carrington and Catasús (2007). ...
... We have taken as our starting point the conceptualization of the clan by Ouchi (1979) in the organizational literature, to our knowledge one of the first authors to have recognized the clan as an organizational control mechanism: A clan requires not only a norm of reciprocity and the idea of legitimate authority (…) but also social agreement on a broad range of values and beliefs. (…) it relies for its control upon a deep level of common agreement between members on what constitutes proper behavior, and it requires a high level of commitment on the part of each individual to those socially prescribed behaviors. ...
How do tax advisors make themselves comfortable with the tax planning arrangements they recommend to their clients, in the many gray areas that characterize their field of practice? What motivates tax advisors to consult each other in this context? In this field study, we examine the processes that help (re)produce an influential informal norm of peer consultation surrounding the work of tax partners in accounting firms. Based on interviews with 36 tax advisors, most of them partners in accounting firms, our analysis focuses on rationalization processes surrounding the informal consultation norm. Our findings shed light on partners’
heavy reliance on this norm, to comfort themselves in exercising interpretive judgment about the meaning of tax rules. Clan monitoring and mutual support both play a significant role in
the process. As such, our study illustrates how peer consultation operates as an interpretive practice socially embedded in clan processes. Partners negotiate the shared meaning of the
law through clan-based interactions with their peers until a consensus is reached: the tax planning arrangement is then perceived to be robust enough and able to withstand external
challenges. Overall, our analysis points to a need to step back from the current tax avoidance debate, to better understand how clan-based interpretive judgments develop and operate in
practice, in their social context. We also hope to influence the discipline’s research agenda by encouraging academics to seek a better understanding of tax planning in action.
... Goal congruence is a balancing act, where different organisational dynamics create tensions that must be balanced to allow effective control (Simons, 1995). According to Ouchi (1979), the nexus of this balancing act is the balance between control through socialisation and control through measurement. The balance is achieved by continuously considering the appropriateness of applying three principal control mechanisms: market, bureaucracy, and clan. ...
... On the one hand, this may seem surprising, since the cities' challenges significantly heighten the degree of uncertainty and ambiguity that exists about municipal performance and knowledge of the transformation process. On the other hand, bureaucratic control tends to dominate when it is more durable under different control conditions (Ouchi, 1979;Stazyk and Goerdel, 2011). Undeniably, it also has greater clarity. ...
... The control mechanism and position that the cities historically know best, and therefore probably trust most strongly, is the bureaucratic control mechanism. Coordinating activities by standardising work processes is also a well-established method within the bureaucracy (see, for example, Ouchi, 1979;Mintzberg, 1983). ...
New Public Management (NPM) has been the most significant public policy reform in decades. In this book we outline four dimensions of NPM, which focus on understanding both the pervasive nature of NPM and the challenges to the prevailing logic of NPM in public policy: (1) Mature NPM: this is a discussion of NPM in the contemporary environment. There is discussion of the emergence of NPM, NPM in crisis situations, gaming behaviour in performance management and the impact of the Audit Society. This reveals the enduring nature of NPM, including perverse outcomes. (2) NPM in action: this is a discussion which shows NPM’s ability to colonise, to adapt and its wide presence in government bodies, health care, and universities. (3) Alternative models to NPM: these alternatives are governance models, the advocacy of coproduction between government organisations and citizens more recent concepts like public value and Trust-based management. (4) An overview of NPM’s role in contemporary society: this includes a discussion of whether the widespread adoption of accounting and management technologies in support of NPM were merited. We comment on how NPM might reform in the future. We also discuss the resilience of NPM and a research agenda.
... Anthony (1965) assumes that control through accounting and linking performance measures to compensation are helpful tools for MC. However, today, the concept has expanded, and MC includes not only accounting controls but also various other control methods such as direct monitoring, employee hiring criteria, and codes of conduct (e.g., Malmi & Brown, 2008;Merchant & Van der Stede, 2007;Otley, 1999;Ouchi, 1979;Simons, 1995). This simultaneous view of control methods has necessitated our study from a control package perspective (e.g., Abernethy & Chua, 1996;Chenhal, 2007;Daft & Macintosh, 1984;Dent, 1990;Fisher, 1998;Flamholtz et al., 1985;Grabner & Moers, 2013). 1 For example, Kennedy and Widener (2008) describe how the introduction of a lean production system shifted control from traditional MC, which relied solely on a performance measurement system, to control using a package that includes three elements: accounting control, behavioral control, and social control. ...
... An analytical model conception, which provides a sufficiently broad yet parsimonious approach, is required to study this empirical phenomenon. The argument that tradeoffs are also present among multiple control methods has existed since the conceptual studies of Ouchi (1979) and Merchant (1982). 3 However, even if a tradeoff does exist between two control methods (e.g., control methods A and B), control method A should be selected if its net benefits exceed those of control method B. Analytical modeling studies allow net benefits to be compared regarding the expected utility of organizations; thus, the conclusions presented in conceptual studies alone are insufficient. ...
... For example,Ouchi (1979) divides cases into knowledge of the transformation process and the ability to measure output, andMerchant (1982) divides cases into the ability to measure performance and the ability to specify desirable actions. Both note that the applicable control method may differ in each case.Content courtesy of Springer Nature, terms of use apply. ...
This study aims to present the conditions under which an organization should use effort standards in addition to performance evaluations for management control. This study uses a mathematical model and focuses on the identities of organizational members and standard-setting cost. This study obtains the following results: First, when an organization uses the effort standard in addition to performance evaluations for management control, it must set relatively high standards at a sufficient cost. Second, the relationship between identity and the principal’s expected utility is U-shaped; in some cases, the principal’s expected utility decreases as identity increases. Third, setting the standard only controls are never optimal. This study contributes additional findings to previous research regarding the role of identity in management control. Moreover, this study has implications for management control packages. From the perspective of increasing the expected utility of the principal, the base of the control package may be accounting control using performance evaluations, and social control using identity may be additional and extended rather than parallel to it.
... First, on the one hand, formal control modes (controlling outputs and behaviors) do not fit the CBO context as they are only effective when behaviors are known and outcomes are measurable (Ouchi, 1979). Contrastingly, minority behaviors on social media are neither pre-known nor easily measurable. ...
... The findings suggest that minority CBO platforms must simultaneously engage with both formal and informal activities in all three governing practices to maintain a balance against two drifting trajectories: segregation (i.e., gradual overemphasis on minority-exclusive goals that separate the group from the larger community) and dilution (i.e., gradual overemphasis on all-inclusive goals that overexpose the group to the larger community). Contrary to the common view in control theory that perceives output and behavior control as formal and clan control as informal (e.g., Chua et al., 2012;Kirsch, 1997Kirsch, , 2004Kohli & Kettinger, 2004;Ouchi, 1979;Tiwana, 2015), my findings suggest that CBOs must simultaneously engage with both formal and informal activities in all three governing practices in order to be able to resist platform drifting to either dilution or segregation. I find that while formal governing practices can help with "red-taping" around key minority values and boundaries, CBOs rely heavily on informal practices rather than hard control to influence their platform trajectory. ...
... However, CBOs mainly rely on individuals, personal relationships and informal structures in collective sourcing and control and are limited in financial, human, and knowledge resources (Vestrum & Rasmussen, 2013) necessary for sustaining a formal governance structure. Second, past research shows that formal control mechanisms are effective when uses are known, and the outcomes are measurable (Ouchi, 1979). However, social media uses, particularly for CBO's minority immigrants' needs, are neither pre-known nor easily measurable. ...
... The initial research on control was on ideal and singular types of OC (Sitkin et al., 2020), leading up to the principal-agent theory. At the beginning of the 80s, Ouchi's seminal papers (Ouchi, 1977(Ouchi, , 1979(Ouchi, , 1980 contributed to control theory by adding social types of forms. These theories are essential for understanding the foundation of OC and will be explored in the following sections. ...
... Several authors have formulated the formal and informal control theory over time, but the initial focus has primarily been on formal types of control (Sitkin et al., 2020). Informal control has its roots in Ouchi's seminal papers (Kreutzer et al., 2016;Ouchi, 1977Ouchi, , 1979. ...
... The monitoring ensures that the system works as intended and allows the controller to correct errors and deviations (Ferrin et al., 2007). From Ouchies' perspective, control is limited to what one can monitor (Ouchi, 1979). If this is correct, employees working in RWAs would be hard to control, behave opportunistically, and would have rendered RWA inefficient. ...
Remote Work Arrangements (RWA) represent a significant shift in work dynamics, enhancing productivity, reducing commute, and improving work-life balance. However, RWA adoption has been mixed, partly due to concerns over trust and control. This thesis aims to understand how trust and control affect the adoption of RWA and the claims of its inefficiency. Surveying 283 US managers with staff responsibilities, the study seeks to find the influence between trust, control styles, the use of RWA, and managers' perceived output of their employees. The study provides insights into improving organizational policies and practices in the post-pandemic world where RWA is integral to many workplaces. The study is based on Sitkins et al.'s (2020) control literature review and research gaps, exploring formal and informal control and trust-control influence on RWA. The study also draws on Ouchi's (1977, 1979, 1980) framework to distinguish between principal-agent views and social control frameworks to understand organizational control's (OC) structural and human-centric aspects. The results show that trust has a positive impact on the adoption of RWA and a significant impact on the perceived performance of employees. It was also found that OC does not affect the adoption of RWA, and only informal control affects the perceived performance of employees. Last, trust shows a clear influence on control, supporting theories that suggest that trust and control work together to improve performance (Bijlsma-Frankema & Costa, 2005). This complementary view contradicts the principal-agent theories and supports newer research into this field. In conclusion, the results in this thesis emphasize the need for management to shift the focus from traditional control mechanisms to trust-centric approaches to better manage employees in RWAs. It highlights that traditional OC needs further research to comprehend the role of trust and control in the context of RWA. The findings lay the groundwork for more efficient and human-centric work environments as remote work expands across more industries and workplaces.
... Third, while incentives play a central role in traditional management control theory and textbooks (Ouchi, 1979;Merchant & Van der Stede, 2007;Zimmerman, 2003), their use in compensation packages of middle managers in healthcare organizations in the Netherlands is limited. This has implications for the package of management control elements that can be used, and the effects they may yield (Malmi & Brown, 2008). ...
... The other two alternative control approaches are cultural control and personnel control, which are considered more organic types of control that leave more space for individual autonomy (Chenhall, 2003, p. 133). In healthcare settings, where outputs are typically difficult to measure and processes are often patient specific, these two types of control are recommended by various management control frameworks (Ouchi, 1979;Frey et al., 2013;Merchant & Van der Stede, 2007). Cultural control ensures that relations are good so that peer feedback is given and received well, and is also about making sure healthcare workers know what is expected from them through exemplary behavior and prevailing norms and values. ...
We examine the impact of performance management (PM) and metric quality on trust and performance in healthcare organizations. Prior research found that PM can elicit feelings of distrust, as healthcare professionals can perceive control as curbing their autonomy. We examine whether the quality of metrics (i.e., their accuracy, sensitivity, and verifiability) can help PM to enhance interpersonal trust in healthcare settings. We mobilize self-determination theory (SDT) and argue that PM using high-quality metrics can address managers' needs for competence and autonomy, which in turn can impact interpersonal trust and unit performance. Using survey data from 152 middle managers in healthcare settings, we find that metric quality moderates the relationship between PM and interpersonal trust, which is subsequently positively linked with unit performance. Also, we find that action control and cultural control are positively associated with interpersonal trust. We complement literature on the control-trust nexus by highlighting the importance of metric quality, and by showing which forms of control can be instrumental in creating a high-trust work environment.
... The choice of approach was explained in terms of organizational size, diversity, and technological complex firms requiring an administrative control approach. Ouchi (1977Ouchi ( , 1979 on his part identified three control strategies, that is, input, behaviour and clan. The preference for either output or behaviour control was a function of information characteristics. ...
... Extant literature on management control configuration provides reach knowledge on how organizations achieve internal consistency and how they implement a number of control systems to obtain superior performance. The understanding of how control mechanisms combined was largely derived from organizational typologies (for example Burns and Stalker (1961), Mintzberg (1979Mintzberg ( , 1989, Burns and Waterhouse (1975) and Merchant (1981), Ouchi (1977Ouchi ( , 1979, Spekle (2001), Vosselman (2002) etc). Bedford and Malmi (2015) observed that these typologies described theoretically consistent configurations of structural components and contextual conditions and though provided reach information, they were limited because the framework of study was outside accounting. ...
Purpose: Imagine control configurations within SMEs in Cameroon as a vibrant tapestry, intricately woven with various threads of managerial practices and systems. The aim of this work is to unravel this tapestry and shed light on the interconnected elements that constitute control configurations in the context of SMEs in Cameroon. Method: This study is exploratory and thus, follows a qualitative/abduction approach to explore an uncover control practices and contextual variables in SMEs in the Cameroon context and to understand the way they interact in a package. The population of our study is made up of top management team (general managers or chief executive officers, internal and external accountants, management controllers, financial and operational managers) of SMEs in Cameroon. Therefore, semi structured interviews were used on 25 top management teams from 20 SMEs in the cities of Douala, Bafoussam and Bamenda for data collection. Data collected were analysed using the Qualitative Comparative Analysis, a set theoretic method designed to compare multiple cases in terms of complex configurations of attributes and outcomes. NVivo 12 and fsQCA software were used as data analysis tools. Findings: From the analysis, findings revealed six control configurations used by top managers in the Cameroon SMEs labelled as holistic, soft-driven, police-based, semi engaged, mechanistic and formation. Originality: This study is one of the first in the SME context in Africa. This work explores and uncover the configuration of management control systems operating as a package in SME that leads to superior performance.
... 36,n. 2, Ouchi (1979), A conceptual framework for the design of organizational control mechanisms, Management Science, Vol. 25, n. 9, pp. 833-848;G. ...
... 35, n. 4, pp. 309-326. 2 Anthony (1965), Planning and Control Systems …, cit.; R.N.Anthony (1988), The Management Control Function, Harvard University, Boston;Ouchi (1979), A conceptual framework for …, cit.;Brunetti (1992), Il controllo di gestione …, cit.;Ferreira, Otley (2009), The design and use of performance …, cit.;Riccaboni (2009), Il controllo di gestione …, cit.;Marchi (2011), L'evoluzione del controllo di gestione …, cit.3Hood (1991), A public management for all seasons?, cit.; L.Anselmi (1995), Il processo di trasformazione della pubblica amministrazione: Il "percorso aziendale", Giappichelli, Torino; R.Mussari (2001), Manuale operativo per il controllo di gestione, Rubbettino, Soveria Mannelli (CZ); M. DelVecchio (2001), Dirigere e governare le amministrazioni pubbliche: economicità, controllo e valutazione dei risultati, EGEA, Milano; G.Bouckaert, J. Halligan (2007), Managing performance: International comparisons, Routledge, New York; L. DelBene (2008), Lineamenti di pianificazione e ...
Il presente volume analizza un tema che da tempo è al centro dell’attenzione dei
manager pubblici e dei policy-maker nel settore sanitario, ovvero la misurazione,
gestione e valutazione della performance dei servizi di prevenzione e tutela della
salute. Nonostante la sua rilevanza, questo argomento ha trovato poco riscontro
negli studi economico-aziendali e poche soluzioni innovative nella realtà delle
aziende pubbliche a causa della complessità intrinseca, o wickedness, che lo caratterizza.
A partire dalla concettualizzazione dei wicked problem, il presente volume ha sviluppato
un percorso di approfondimento sulla base delle tre determinanti chiave
della wickedness, ovvero pluralismo sociale, frammentazione istituzionale ed
incertezza scientifica. Per ciascuna di queste caratteristiche, sono state esaminate
e discusse le principali teorie economico-aziendali che le hanno affrontate. Il risultato
è la sistematizzazione di un approccio che, integrando diversi spunti teorici
e strumenti economico-aziendali, possa essere di supporto ai manager e ai
policy-maker delle aziende sanitarie, e non solo, nell’affrontare le sfide legate alla
misurazione, valutazione e gestione della performance dei servizi di prevenzione.
In particolare, l’approccio di governo della performance sviluppato in questo
volume tende a far leva sulle interconnessioni logiche sottostanti diverse linee di
ricerca di management pubblico volendo offrire un contributo teorico alla letteratura
relativa ai wicked problem.
... This instrument, also called monitoring (e.g., Bergen et al., 1992;Eisenhardt, 1989;Heide et al., 2007;Wathne and Heide, 2000) or "formal control" (e.g., Das and Teng, 1998, p. 501), presupposes that the evolution of the cooperation can be anticipated at all. However, this is only possible to a limited extent in research processes because of their unavoidable uncertainty (e.g., Aghion and Tirole, 1994;Haeusler et al., 1994;Liebeskind, 1996;Nahapiet and Ghoshal, 1998;Ouchi, 1979). Apart from this fundamental problem of contractual stipulation, the partners are also aware of the equally unavoidable problem of non-transparency/hidden action of research activities, whichas already mentioned aboveis particularly strong in interdisciplinary cooperations. ...
... The hostage consists of the fact that one party, by withholding its own contribution, can make it impossible for another party to achieve its goal. Opportunism is the consequence of incongruent goals between actors (e.g., Ouchi, 1979). Goal congruence between actors helps to establish a feeling of increased closeness and fellowship and therefore to develop trust (e.g., Lewicki and Bunker, 1995). ...
Trust is the most important prerequisite for the emergence and effectiveness of interorganisational innovation cooperation, due to uncertainty and contract incompleteness. Nevertheless, little attention has been paid to the question of whether the trust of principals in a cooperation depends on different preconditions than that of agents. Based on a sample of 364 scientists from 100 German publicly funded interdisciplinary cooperations in medical research, we find that the trust of principals mainly depends on their partners’ reputation of ability, whereas the trust of agents on their partners’ reputation of benevolence. Surprisingly, culture- and personality-related factors prove to be ineffective. These results are of major relevance for the trust generation in innovation cooperation.
... Hubungan yang paling tampak dengan literatur pengendalian organisasi di contohkan dengan penelitian Thompson (1967) dan Ouchi (1979) yang menghubungkan tujuan dan pengukuran hasil pada pengendalian perilaku yang melawan hasil, hal tersebut serupa dengan teori keagenan yang menghubungkan dengan task programmability dan pengukuran hasil dengan kontrak. Pengertian umum task programmability mengarahkan pada pengendalian perilaku, dan tujuan pengukuran hasil mengarah kepada pengendalian hasil. ...
... Pengertian umum task programmability mengarahkan pada pengendalian perilaku, dan tujuan pengukuran hasil mengarah kepada pengendalian hasil. Dengan cara yang sama, Ouchi (1979) memperluas kerangka kerja Thompson (1967) dengan mengasumsikan konflik tujuan yang rendah dalam teori keagenan. Perbedaan utama antara teori keagenan dengan literatur pengendalian organisasi adalah implikasi risiko principal dan penghindaran risiko agen serta ketidakpastian hasil. ...
Agency Theory Has Been used by researchers in accounting, economics, finance, marketing, political science, organizational behavior, and sociology. However, this theory is still surrounded by controversy. The Purpose Of This study is to describe the contribution of agency theory to organizations with a positivist and principal-agent approach. This research method uses literature studies. The results of this study are agency theory giving two contributions specifically to organizational thinking. The first is the treatment of information. Organizations can intervene in information systems with the aim of controlling agent opportunism. The second is the risk implication. The organization is assumed to have uncertainty in the future. Results uncertainty combined with differences in willingness to accept risk will affect the contract between the principal and the agent. The idea of agency theory of risk, outcome uncertainty, incentives, and information systems is a new contribution to organizational thinking, and empirical evidence supports theory, especially when associated with complementary theoretical perspectives
... A governance approach is the general set of principles that guide the selection of a governance system's specific structures and mechanisms. In firms, these general principlescentered around members' direction, control, and cooperation-coordinate members' actions and behaviors toward achieving the organization's goals (Ouchi 1979, Kirsch 1997. Specifically, control relies on creating economic incentives and sanctions, setting up monitoring, reporting, and delegation structures and establishing mechanisms for resource allocation and conflict resolution (Klein et al. 2019). ...
... These goals are ascribed to the organization and may differ from the personal goals of organizational members (March and Simon 1993). As a result, firmbased governance centers on control (Ouchi 1979, Kirsch 1997. Control enables organizations to coordinate members so they can achieve together the organization's collective goals, mainly through rewards and sanctions. ...
Practice- and Policy-Oriented Abstract
Many organizations recognize the capacity of online communities to generate knowledge and create value. However, firm-sponsored online communities are composed of both community and firm stakeholders, where the goals and desires of each side can differ. This dichotomy of goals can create challenges when determining how best to govern a firm-sponsored online community, such as how much control the firm should exert on community behavior. Our work shows that community governance need not stem solely from the firm or the community. Rather, a successful and vibrant community that achieves the goals of all its stakeholders is achieved through participatory governance, which adopts both firm- and community-based governance modes. Drawing from a case study from Mayo Clinic Connect, a successful firm-sponsored online community that employs a participatory governance model, we discovered governance alignment as a capability that improves participatory governance. Governance alignment is an adaptive process that effectively balances the sponsoring firm’s goals with the community members’ needs and participation. In this paper, we present specific practices and actionable examples for governance alignment, such as standardizing organic community content, training community super users, and more. These actionable insights can enhance the value that firms hope to achieve when leveraging online communities.
... There have been various conceptualisations of MCS over the years. Some early examples include social control, described by Hopwood (1976) as a type of control that employees inwardly embrace, and clan control proposed by Ouchi (1979) as a form of informal control that emerges without direct management influence. 'Levers of control framework' by Simons (1995) looks at the use of different types, focusing on formal control but also acknowledges the influence of social and cultural factors. ...
... Management initiates all of these categories, which are considered formal types of control. This framework also incorporates ideas from other frameworks, such as 'administrative control framework' (Hopwood, 1976) and bureaucratic and market control framework (Ouchi, 1979). Furthermore, the control framework object includes enabling control instruments, which may be strategies and guidelines regarding selecting and retaining human resources and disciplinary courses of action. ...
Start-ups face unique challenges in managing and controlling their operations, including limited resources, rapid technological changes and uncertainty. Start-ups can choose from a variety of management control systems (MCS) based on their specific objectives, strategy and context. A judicious combination of several instruments of MCS tailored to the particular context might be key to their success. However, start-ups and other small firms may not have resources to implement MCS. In recent years, new paradigms of management control have emerged to address these challenges and support success of start-ups in the long term. This article aims to explore the existing literature on management control in start-ups and to use conceptual model to discuss three new paradigms of management control in start-ups: The lean start-up approach (LSA), the agile start-up approach (ASA) and the design thinking start-up approach (DTA). These paradigms emphasise importance of rapid experimentation, adaptability and user-centred design in management of start-ups. The article concludes by highlighting importance of finding the right approach or combination of approaches for the specific needs and goals of the start-up. Future researchers will benefit from this study by identifying research opportunities related to the implementation and effectiveness of different management control paradigms in start-ups and developing a comprehensive framework for selecting and implementing these paradigms.
... Organizational control theory posits that every organization is intrinsically governed, by their very nature, through organizational control mechanisms that dictate organizational and member behavior and actions (Cardinal et al., 2004(Cardinal et al., , 2017. How organizations design, implement, and manage such controls can lead those that do so proficiently to increased performance outcomes and organizational efficiencies (Byers et al., 2007;Flamholtz et al., 1985;Hopwood, 1974;Ouchi, 1979). While general management scholarship has long embraced organizational control theory, a brief review of organizational control theory literature will reveal a gap in the utilization of the theory in the sport management literature. ...
... The expansion and move away from a cybernetic focus were not unique during this time. Several scholars in the 1970's and 1980's were critical of the focus of organizational controls on performance correction, preferring to examine organizational controls within the context of structure, culture, and environment (Das, 1989;Das, 1993;Hopwood, 1974;Merchant, 1985;Ouchi, 1979). It is during this period where we see the formulation of organizational controls into three distinct segments: administrative controls, social controls, and socalled self-controls (Byers et al., 2007;Hopwood, 1974). ...
Over the past two years, sport organizations worldwide have had to adapt traditional operating procedures regarding employee health and well-being as a response to the COVID-19 pandemic. Among these has been the implementation of remote work as an integral part of organizational structure. Through a review of the general literature regarding remote work, this paper presents an argument for the adoption of remote work as part of the standard operating practices of intercollegiate athletic departments. Specifically, organizational control theory provides a lens through which college athletic organizations can implement remote work and maintain a level of organizational effectiveness by utilizing the management of communication and trust. By extending scholarship on organizational control theory within sport management, the utilization of the organizational controls will allow athletic department leadership to modernize their departments while gaining competitive advantage.
... Here, the suitability of a client can be determined by a pantheon of characteristics to ensure the overall platform's success (i.e., in terms of predictive power). Recent studies from the field of information systems (IS) research (Tiwana, 2015;Wessel, Thies and Benlian, 2017;Adam et al., 2023) stress the importance of input control (IC) mechanisms for an upfront screening of participants for suitability, as this approach is characterized by lower cost and reduced complexity when compared to alternative control mechanisms, which is highly relevant in complex settings with loosely coupled actors such as platforms and ecosystems (Ouchi, 1979;Kirsch, 1997;Tiwana, 2015) Furthermore, according to Tiwana (2013) it is essential to design an IC in a fair and objective manner to avoid discouraging clients from joining the platform. Yet, to the best of our knowledge, there are hardly any studies utilizing IC mechanisms in FLPs to sustain and augment longterm profitability while providing a traceable and explainable decision. ...
... Since the actors instigate informal controls on a platform, we focus on formal control mechanisms, which can be distinguished based on the point in time when the control mechanism intervenes (Jaworski, 1988). In this vein, IC refers to a screening and gate-keeping process in which a platform provider establishes certain requirements that new actors must satisfy before joining the platform (Ouchi, 1979;Tiwana, 2013Tiwana, , 2015. However, the platform owner must ensure that the IC mechanism is "objective, fair, and speedy in judging inputs into the platform" (Tiwana, 2013, p. 124). ...
Cross-company federated learning (FL) represents a privacy-preserving approach towards collaborative artificial intelligence. FL approaches in a consortium may thus be used to establish platforms for value co-creation among the participating organizations. However, like other types of digital platforms, FL platforms can benefit from adopting control mechanisms to handle potentially harmful actors that may not positively contribute to the predictive power of the shared artificial intelligence model. Nevertheless, there is little research regarding the employment of control mechanisms for FL platforms, particularly considering the promising yet mostly overlooked input control. To fill this gap, we propose an explainable IT artifact. It serves as FL input control and provides an objective and traceable decision about participation requests of actors willing to join the platform. Finally, we demonstrate the utility of our input control artifact for the case of customer churn prediction in e-commerce.
... As such, control mechanisms ensure that employees act in a coordinated manner to achieve organizational goals and objectives, and despite employees having more autonomy in today's workplaces, "control is still a major responsibility of management" (Daft, 2001, p. 108). Below, we describe three sets of the most adopted control strategies and approaches, as discussed by Hopwood (1974), Ouchi (1979) and Edwards (1979). Hopwood (1974) proposes three types of control: administrative control (exercised explicitly by management usually through rules and procedures), social control (exerted informally through organizational culture, group norms and peer influence), and self control (exerted informally and voluntarily by the individual employee). ...
... These three forms of control are not mutually exclusive, and indeed, "for administrative control mechanisms to be effective, they must become social and ideally self-control mechanisms" (Byers, Anagnostopoulos, & Brookie-Holmes, 2015, p. 137). Ouchi's (1979) control strategies are categorized into the following three types: bureaucratic, market, and clan. Bureaucratic control is similar to administrative control mentioned above, as it relies on rules and procedures to control employee behaviour. ...
Bring your Own Device (BYOD) is an increasingly popular phenomenon at work, with several potential benefits (e.g., cost reduction, convenience and flexibility) and concerns (e.g., security risk, blurring of work-life boundary, and privacy infringement). Yet, systematic research incorporating theoretical perspectives on BYOD has been limited. This paper analyzes BYOD by integrating organizational control and justice frameworks. For control, approaches advanced by Hopwood, Ouchi and Edwards were adopted, covering simple control, administrative/bureaucratic control, technical/technological control, social control, and self control. The justice framework includes both distributive and procedural fairness. It is posited that justice/fairness mediates the effects of the control mechanisms. Practices under various controls that are seen as fair or unfair are discussed and recommendations provided.
... As noted by DeOrtentiis et al. (2018), in addition to skills and abilities, person-organization fit is also based on the match between the candidate's values and the perceived values of the organization. As a result of the matched values, Ouchi (1979) argued that selecting appropriate people as a control mode can lead to high commitment. Our findings reflect this value-matching supposition. ...
... Prior research has shown that while ex post acculturation may also nurture a common identity, cultural unlearning can be a tenuous process (Kano & Verbeke, 2015). Our findings extend the value of a proactive approach to achieving person--organization fit by showing that effective socialization (Ouchi, 1979) can occur prior to succession. This not only corroborates the supposition of Reade (2001) that value-based identification may foster global identification but also challenges the baseline assumption that it only marks the beginning of socialization when the subsidiary GM is hired (Moreland & Levine, 2002). ...
... Il controllo manageriale è stato definito come il processo manageriale volto ad indirizzare i comportamenti dei soggetti interni, al fine di perseguire gli obiettivi aziendali (Anthony, 1965(Anthony, , 1988Ouchi, 1979;Brunetti, 1992;Riccaboni, 2009;Marchi, 2011). ...
... Il controllo basato sui simboli si fonda sulla creazione di messaggi impliciti creati al fine di sviluppare una cultura organizzativa, per esempio mediante un dress code (Schein, 1997). Infine i controlli di gruppo sono basati sull'idea che gli individui esposti alla socializzazione adottino valori e atteggiamenti comuni (Ouchi, 1979). Questi processi sono connessi alla creazione di gruppi (c.d. ...
... Following management theorist William Ouchi, I will understand 'controls' in the 'simple-minded sense' as mechanisms by which an organization can be managed to achieve its objectives (Ouchi, 1979). ...
... Management theory recognizes various categories of controls, including outcome, process (or behavior), and 'clan'. Outcome controls specify certain required or desired outcomes for personnel to achieve; process controls specify behaviors and processes in which personnel must engage; and clan controls are internalized norms, rituals, or professional standards that function as socialization mechanisms (Ouchi, 1979). These controls are likewise recognized in the knowledge management literature (Inauen et al., 2015;Turner & Makhija, 2006). ...
Epistemic practices are an important but underappreciated component of business ethics; good conduct requires making epistemically sound as well as morally principled judgments. Well-founded judgments are promoted by epistemic virtues, and for organizations, epistemic virtues are arguably achieved through organizational good epistemic practices. But how are such practices to be developed? This paper addresses this normative and practical challenge. The first half of the paper explains what organizational good epistemic practices are and outlines a means for their construction. The second half of the paper demonstrates how specific good epistemic practices could be developed by considering a case of corporate epistemic failings: JPMorgan’s notorious 2012 ‘London Whale’ trading losses. Following this, the paper briefly surveys the institutional epistemic failings of the 2008 global financial crisis and the remedial actions that they suggest. Although the discussion is focused on the banking industry, the main ideas, and some of the epistemic practices, generalize to organizations in other industries.
... This can concern different types of knowledge, for instance, knowledge that represents the ability to do things, knowledge on how products are put together, and knowledge concerning how to search for what is not already there [45]. Organizational boundaries can be understood in relation to how organizations are defined, i.e., as having specific goals, and control over their members [53]- [55]. The boundary of an organization thus shapes its structure, strategy and operations. ...
Rapid developments in artificial intelligence (AI) are driving the evolution of complex products and systems (CoPS) into complex intelligent systems (CoIS). The introduction of AI implies generativity and increasingly fluid boundaries in such systems and presents challenges for organizations to control and manage systems that are safety critical. Building on a case study representing future CoIS, this paper explores fluid boundaries in CoIS, including approaches for navigating system criticality and generativity. The findings point to the relationship between fluid boundaries and a stable organizational and system core, along with a shared core mission. Together, they serve as a platform that enables both contributions from various constituent systems and dynamic reconfigurations of the overall system-of-systems (SoS). System criticality and generativity are navigated through setting bounds to generativity by checks and balances involving both human and AI, including safety requirements for constituent systems and overall human oversight. Such an approach extends beyond traditional system integration activities and alters the role of CoIS integrators
... Management scholars and practitioners have been paying more attention to attention (Ocasio, 2011)-particularly to coordinating collective attention (Woolley, Chow, Mayo, Chang, & Riedl, 2022), which involves inhibiting extraneous "stimuli" to help groups of employees focus selectively on the right information and people at the right times. But this critical management task (Cardinal, Kreutzer, & Miller, 2017;Cardinal, Sitkin, & Long, 2004;Cummings & Haas, 2012;Leroy, 2009;Leroy, Schmidt, & Madjar, 2020;Mortensen & Haas, 2018;Ouchi, 1979) is often thwarted by a countervailing trend: breaking down boundaries within organizations to foster broader exchange and collaboration. ...
As rapid organizational and technological change makes boundaries within workplaces more permeable, employees are gaining unprecedented access to new people and information. This both increases opportunities for collaboration and heightens the risk of attention overload. While scholars have investigated overload with respect to “what” employees attend to, little research has examined the challenges concerning “whom” to attend to, resulting in ambiguity that can undermine collaborative relationships. In this paper, we integrate and advance insights from organizational control and selective-attention research, building on those macro- and micro-level theories to better conceptualize collective attention when the potential target is a colleague (human) rather than information (nonhuman)—which we conceptualize as relational attention, i.e., attention-to-whom. Further, we propose a separate, meso-level theory of transactive control of relational attention, building on concepts of transactive behavior from other fields. By exploring how such transactive control works, we begin to define the conditions organizations need to cultivate—regarding mutually transparent availability, synchronous attentional allocation, and reciprocal attentional allocation—to reduce relational overload without sacrificing productive work relationships or other benefits of more permeable internal boundaries. In addition to shedding light on underexamined attention problems in the workplace, this model contributes to future research by forging multi-level connections between individual meta-attention, transactive control over relational attention, and more traditional forms of organizational control.
... El control como expresión simbólica en la organización Ouchi (1979) consideró que el control en la organización estaba relacionado a varios significados y que esa era la razón por la que existían diversas interpretaciones del mismo; con base en ello, hoy día se asocia con aspectos de recombinaciones, nuevas correlaciones de recursos, de capacidades, de símbolos, de lenguajes y patrones (Goldstein, 2011) que sirven como mecanismos de coordinación en el establecimiento del control. Desde la teoría de los SCA, lo anterior, puede llamarse una propiedad emergente. ...
El objetivo del presente artículo es considerar al control como parte de un sistema complejo adaptativo (SCA) que es la organización, de tal manera que puede afectar favorable o desfavorablemente a la misma, ya que surge como una expresión simbólica para comprender los significados concebidos y compartidos entre las realidades de los actores. El método
utilizado fue un análisis teórico y revisión documental sobre los principales conceptos, lo que dio como resultado una propuesta para estudiar al control desde la perspectiva sistémica en las organizaciones y su originalidad hace que pueda ser aplicada a cualquier forma de organización. Se concluye que el control es un constructo que se genera a través de las interacciones complejas de los actores organizacionales, y su expresión simbólica se lleva a cabo en patrones a corto, mediano y largo plazo, con un papel regulador y emergente, que interviene en las acciones y conductas.
... El control como expresión simbólica en la organización Ouchi (1979) consideró que el control en la organización estaba relacionado a varios significados y que esa era la razón por la que existían diversas interpretaciones del mismo; con base en ello, hoy día se asocia con aspectos de recombinaciones, nuevas correlaciones de recursos, de capacidades, de símbolos, de lenguajes y patrones (Goldstein, 2011) que sirven como mecanismos de coordinación en el establecimiento del control. Desde la teoría de los SCA, lo anterior, puede llamarse una propiedad emergente. ...
RESUMEN El objetivo del presente artículo es considerar al control como parte de un sistema complejo adaptativo (SCA) que es la organización, de tal manera que puede afectar favorable o des-favorablemente a la misma, ya que surge como una expresión simbólica para comprender los significados concebidos y compartidos entre las realidades de los actores. El método utilizado fue un análisis teórico y revisión documental sobre los principales conceptos, lo que dio como resultado una propuesta para estudiar al control desde la perspectiva sistémica en las organizaciones y su originalidad hace que pueda ser aplicada a cualquier forma de organización. Se concluye que el control es un constructo que se genera a través de las in-teracciones complejas de los actores organizacionales, y su expresión simbólica se lleva a cabo en patrones a corto, mediano y largo plazo, con un papel regulador y emergente, que interviene en las acciones y conductas. ABSTRACT The purpose of this article is to consider control as part of a complex adaptive system (SCA like iits acronym in Spanish) that is the organization, because it can affect it favorably or unfavorably when it emerges as a symbolic expression to understand the meanings conceived and shared between the realities of the actors. The method used was a theoretical analysis and documentary review of the main concepts, which resulted in a proposal to study control from a systemic perspective in organizations and its originality means that it can be applied to any form of organization. It is concluded that control is a construct that is generated through the complex interactions of organizational actors, and its symbolic expression is carried out in short, medium and long-term patterns, with a regulatory and emerging role, which intervenes in actions and behaviors.
... Within the metrics principle, the solution variant of the complementors is compared to a previously defined outcome horizon. [38] refers to this procedure as output control. In modern industry structures, performance and survivability in the market serve as a natural selection metrics. ...
Business ecosystems and platforms are an omnipresent phenomenon in the current economic environment. In the course of this, market
and competitive structures are undergoing a profound reinterpretation. While traditional industry structures rely on value creation
within the boundaries of a company, platforms utilize an ecosystem of autonomous agents to create value. Thus, the platform and
different stakeholders interact in order to incubate and coordinate an ecosystem. Shared, flexible value creation instead of a monolithic,
rigid value chain, arranged to become the industry-defining premise. Platforms are the main reference point of value creation and
delivery in many currently successful business models. Within different research contributions, the study of their characteristics diverge
significantly. Within the framework of a design science research approach and through a systematic literature review combined with the
realization of a taxonomic analysis of the term “platform” this contribution develops a systematization of the research area. This
contribution develops a morphology of the conceptual design components “architecture, strategy and governance” and derives connected
dimensions and characteristics in order to provide an ontology of design for companies and a unified understanding for further research
initiatives. In addition, further necessary research approaches are identified as limitations.
... En effet le contrôle de gestion repose fondamentalement sur l'ambiguïté de la notion de contrôle (Bouquin, Les fondements du contrôle de gestion 2011): vérification et expertise des chiffres, avoir le contrôle, la maitrise de l'organisation… ? Ce contrôle sur l'organisation et les individus s'effectue alors via différents systèmes de contrôle selon la stratégie (Simons 1995), le contexte (Ouchi 1979)ou les sources de contrôle (Chiapello 1996 ). La notion de contrôle peut apparaître comme ambigüe (Drucker 1954) tout comme celle de contrôle de gestion (Bouquin, 2011) : s'agit-il d'une vérification ou bien de maîtrise (dans le sens « avoir le contrôle ») ? ...
Le présent article porte sur la contribution du contrôle de gestion à l'amélioration de la gouvernance des grandes entreprises industrielles au Mali et a pour objectif de mettre en exergue la relation qui lie le contrôle de gestion à la gouvernance. En effet, nous avons utilisé des données quantitatives, adopté un positionnement épistémologique positiviste. Dans un premier temps, évoqué tous les traits qui déjouent la bonne gouvernance des grandes entreprises industrielles au Mali, et dans un deuxième moment, fait ressortir des études et des recherches empiriques sur le contrôle de gestion et la gouvernance. Le contrôle de gestion est l'ensemble des mécanismes et processus qui permettent à une organisation de s'assurer que les décisions et les comportements développés en son sein soient en cohérence avec ses objectifs (Langevin et Naro 2003). La gouvernance qui est la mise en oeuvre d'un ensemble de dispositifs (règles, normes, protocoles, conventions, contrats, statuts...) pour assurer une meilleure coordination des parties prenantes d'une organisation, chacune détenant une parcelle de pouvoir, afin de prendre des décisions consensuelles et de lancer des actions concertées. Ainsi nous cherchons à démontrer l'efficacité et l'efficience du contrôle de gestion dans la gouvernance. Sur le plan méthodologique, nous avons suivi une méthodologie quantitative avec des hypothèses de recherche. Le recueil des données s'est basé sur un questionnaire auprès de 16 grandes entreprises industrielles du Mali. Les résultats montrent que l'outil de contrôle de gestion (le tableau bord) existe au sein des grandes entreprises sélectionnées pour l'échantillonnage. Dans le même ordre d'idées, nous constatons que son utilisation pour mesurer la performance est un succès. Une bonne performance peut être synonyme de bonne gouvernance. Tel a été évident pour le cas des grandes entreprises industrielles au Mali.
... Some of the mainstream MCS literature has made attempts to challenge this opportunism assumption (see, for example, Simons, 1995), and various control theories provided alternatives decades ago (e.g. Burns and Stalker, 1961;Das and Teng, 1998;Ouchi, 1979Ouchi, , 1981. Nonetheless, MCS research remains significantly influenced by economic theory [5] and its initial premise that individuals are self-interested utility maximisers who might shirk their organizational responsibilities for personal gain, given the opportunity. ...
Purpose
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.
Design/methodology/approach
The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.
Findings
Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.
Research limitations/implications
The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.
Practical implications
This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.
Originality/value
Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.
... What is perhaps especially promising with this kind of approach is that it suggests a natural integration of work within management scholarship into business ethics. In the past few decades, there is a whole research stream focused on organizational control (Cardinal et al., 2017;Flamholtz, 1996;Flamholtz et al., 1985;Ouchi, 1979;Ouchi & Maguire, 1975;Sitkin et al., 2010). Scholars have focused, for instance, on how to think about control through organizational structure (Ouchi, 1977), or through algorithms (Kellogg et al., 2020), or how different controls lead to different performance outcomes (Sihag & Rijsdijk, 2019), or how control is influenced by the way in which managers construe problems the organization is trying to solve (Zhong et al., 2022). ...
Proponents of corporate moral responsibility take certain corporations to be capable of being responsible in ways that do not reduce to the responsibility of their members. If correct, one follow-up question concerns what leads corporations to fail to meet their obligations. We often fail morally when we know what we should do and yet fail to do it, perhaps out of incontinence, akrasia, or weakness of will. However, this kind of failure is much less discussed in the corporate case. And, where it is discussed, the view is that corporations are less prone to weakness. Here, I argue that proponents of corporate responsibility should say that corporations can and often do instantiate weakness of the will, and that this is important to recognize. Weakness of the will requires certain capacities that these proponents typically take corporations to have. And once this is appreciated, we can assess how corporate weakness might proceed differently than how it does for individuals. We can also begin a conversation about how best to meet the distinctive challenges for recognizing and correcting corporate weakness, using a number of resources from management scholarship.
... The cultural theory paradigm (Calas & Smircich, 1996;Alvesson & Wilmot, 1992;Schein, 1987;Ouchi, 1979;Pascale & Athos, 1981(cited in Seeck, 2012; Peters & Waterman, (1982) originates from the early 1920s United States, when the North American Industry faced emerging industrial competition both from east and west. Work communities had to become more flexible, creative and motivating for the employee. ...
This thesis is about the experience of social work management and leadership in Finland, and the implications for pedagogy. Leadership and management in Social Work has been researched over the years, yet unanimous understanding of appropriate social work leadership and management has not been accomplished. This research provides new perspectives into social work leadership by presenting the views of Finnish social work leaders and social work field employees as narratives on social work leadership and management. These narratives provide insight into experiences of good social work leadership practices and help reveal the phenomenon of leadership and management in a holistic light from the grassroots of everyday life in the social work profession. These narratives were revealed through interviews and a grounded theory research process and reviewed in the light of theoretical knowledge constructed through a literature review. The theoretical findings generated through the literature review describe styles and approaches of leadership, both from the tradition of business management and social work. In addition, social work as a context, particularly in Finland, is discussed, as are themes of professional values and interdisciplinary work. Empirical data for this research was collected through interviews with social work leaders and workers in the social care field. The findings reveal the relevance of much of the pre-existing research (Lawler & Bilson, 2010; Juuti, 2013; Pekkarinen, 2010; Peters, 2018), particularly the importance of values. In addition, three clear narratives generated the three roles of "caregiver", "understander" and "designer", which all contribute to well-functioning leadership and management in an organisation through different strengths. These empirical findings present "relational understandings" as capacities that are important for a leader to reflect to increase their self-awareness as a leader. These involve considering relationship to power; abilities to understand trust as a dynamic phenomenon influencing the atmosphere in a work setting; and dialogue as a tool to affect the stage of trust. Knowledge from both empirical interview data and theoretical sources were combined and provide an example of how a social work management and leadership curriculum might be developed. The intended learning outcomes describe the recommended objectives for social work leadership and management training. Example narratives provide examples of experiences, which connect to the themes regarded as essential in social work leadership and management. This research contributes to the professional body of knowledge by confirming the usability of the transformational, compassionate, servant and distributed leadership approaches alongside highlighting the importance of strategic objectives and evidence-based practice. For the already existing approaches, this research presents original initiatives for the further development of these approaches through connecting them to business management originated tools, such as lean management and multiple criteria decision making. This integration should be made through social work ethics and social work professional values. A step forward is made in highlighting that psychodynamic leadership should be better acknowledged, particularly through its relevance to understanding emotions regarding interaction in the community and connected to trust. This research recognized four tensions which were later in the process combined into three tensions. All these deserve further attention in research. Tensions between social work ethical values and business management rooted financial tools, between individualism and distributed leadership, and between trust and mistrust in the community should be individually examined further.
... Los años 70 vieron un cambio significativo con la introducción de la teoría de la contingencia en el control organizacional. Autores como Ouchi (1979) propusieron que diferentes tipos de control podrían ser más efectivos en diferentes contextos organizacionales, cuestionando la idea de un enfoque único para todas las situaciones. ...
Resumen
La gestión empresarial moderna enfrenta múltiples desafíos, desde la globalización hasta la rápida evolución tecnológica. En este contexto, el control estratégico se presenta como una
herramienta vital para asegurar que las organizaciones no solo sobrevivan, sino que prosperen. Históricamente, el concepto de control estratégico ha evolucionado desde un
enfoque en el control financiero y de producción hacia un componente integral de la planificación estratégica. Existen varios tipos de control estratégico, cada uno con características y aplicaciones específicas, como el control financiero, de comportamiento, de salida y de procesos. Este estudio tiene como objetivo analizar estos diferentes tipos de control estratégico y evaluar su efectividad en diversos contextos empresariales. Utilizando un análisis cualitativo de estudios de caso, se examina cómo las empresas implementan y adaptan sus controles en respuesta a desafíos internos y externos. Los resultados del estudio ofrecen nuevas perspectivas y recomendaciones prácticas para mejorar la eficiencia y efectividad de las prácticas de control en las organizaciones, contribuyendo tanto al conocimiento teórico como a la aplicación práctica en la gestión empresarial.
... AC is commonly defined as "the managerial use of intelligent algorithms and advanced digital technology as a means to align worker behaviors with organizational objectives" (Wiener et al., 2023, p. 1). This definition picks up the long-standing behavioral perspective on organizational control, which goes back to the seminal work by Ouchi (1979) and Kirsch (1996Kirsch ( , 2004. Prior to the emergence of AC, digital technology and algorithms were usually the context control was studied in by information systems researchers. ...
Algorithmic control (AC) is an emerging phenomenon shaping the future of work. Besides its central
role in many platform organizations, AC has been steadily making its way into non-platform
organizations. While existing studies provide important insights into workers’ legitimacy judgments of
individual AC forms, our understanding of how different combinations of such forms are judged by
workers remains limited. Our study therefore adopts a configurational perspective and uses fuzzy-set
Qualitative Comparative Analysis to analyze data from platform and non-platform workers. The results
reveal 14 configurations of AC leading to positive worker legitimacy judgments in terms of autonomy,
fairness, and privacy. The identified configurations show similarities across work contexts and also
point to nuanced contextual differences and major differences across legitimacy dimensions. For
example, we find that positive privacy judgments require the absence of several AC forms. Moreover,
our results suggest a detrimental effect of workplace isolation on workers’ legitimacy judgments.
... Or, la littérature montre que le pilotage de la performance des organisations repose sur plusieurs modes de contrôle. Outre le contrôle par les résultats, on peut citer le contrôle par les règles et le contrôle par les pairs [Ouchi, 1979, Merchant, 1985. Ces deux modes de contrôle sont très présents à l'hôpital : de nombreuses pratiques professionnelles sont encadrées par des règles ; ce sont aussi des règles qui définissent les effectifs minimums dans un certain nombre de spécialités ; les certifications qualité portent en grande partie sur le respect de règles. ...
Quels sont les enjeux du dialogue de gestion à l'hôpital et comment en améliorer l'efficacité ? Ce rapport propose des pistes pour répondre à ces deux questions. Il s'appuie sur un travail de recherche organisé en deux composantes : un travail de recherche-intervention mené dans un CHU, s'appuyant sur une phase d'observation non participante puis sur une phase d'expérimentation ; des analyses dans deux autres CHU, destinées à mieux comprendre le rôle d'éléments contextuels dans les pratiques et l'orientation du dialogue de gestion. Analyses et expérimentation ont été centrées sur les conférences de pôle, dispositif au coeur de la contractualisation et du dialogue de gestion à l'hôpital public. Sur le plan conceptuel, la recherche s'est appuyée sur un cadre inspiré de travaux antérieurs sur les outils de gestion. L'analyse conduit à distinguer les caractéristiques techniques des dispositifs (comment ils se présentent), leur fonction au sein de l'organisation ou les effets recherchés à travers leur utilisation (ce pour quoi ils sont utilisés), et la manière dont ils sont censés produire les effets recherchés. Nos analyses indiquent que les conférences de pôle, pourtant souvent organisées sur un format standard, se déroulent en pratique selon des modalités qui peuvent être différentes d'un pôle à l'autre. Cette variété fait écho en partie à la diversité des fonctions dont sont investies ces conférences, notamment : pouvoir comprendre ou expliquer l'activité d'un pôle, en anticiper l'évolution pour gérer les équilibres financiers de l'hôpital, sensibiliser les responsables de pôles au respect de ces équilibres, ou encore, asseoir au sein de l'hôpital la légitimité du pôle, en tant qu'entité organisationnelle, et de ses responsables. On y trouve quelques invariants : un dialogue centré sur les indicateurs médico-économiques, dans une perspective de reporting (des pôles vers les directions des établissements et, en amont, vers les tutelles) et avec une attention croissante accordée aux enjeux d'incitation à la performance. Dispositif pourtant central du dialogue de gestion, les conférences de pôles sont donc rarement en pratique des instances de pilotage opérationnel de la performance des pôles. Elles ne se prêtent pas non plus toujours bien, en raison de leur forme même comme des conditions propres au contexte organisationnel de l'hôpital et des pôles, aux fonctions que certains acteurs voudraient leur faire jouer. En particulier, voir dans les conférences de pôle des instances de responsabilisation pour les équipes des pôles sur la réalisation des seuls objectifs d'activité ou d'efficience soulève plusieurs problèmes-notamment, un problème de contrôlabilité qui conduit à demander des comptes sur des éléments pour lesquels les responsables évalués ne disposent pas des leviers d'action nécessaires. Mais ces conférences et les dispositifs de mesure de performance associés ne sont pas non plus favorables à l'apprentissage sur les leviers de la performance. Cet apprentissage semble pourtant nécessaire car ce modèle de performance ne fait pas consensus, y compris au sein des directions. Enfin, il y a un certain désarroi des acteurs face aux dispositifs. Il y a donc un écart entre la philosophie gestionnaire d'incitation portée par les dispositifs et le contexte de leur mise en oeuvre à la fois en termes de possibilités et de besoins. Ces observations de terrain peuvent s'expliquer par une conception des instruments fondée sur une hypothèse erronée : que les outils seront mis en oeuvre tels que prescrits et produiront les effets escomptés. Cette hypothèse rend difficile l'adaptation des dispositifs lors de leur mise en oeuvre localement d'autant plus que temps et compétences peuvent faire défaut pour une telle adaptation. Ce travail conduit aux recommandations suivantes : • Plutôt que de prescrire des dispositifs présentés sous forme de mode d'emploi à appliquer pour atteindre une intention peu explicite, nous suggérons de travailler à la fois sur la philosophie gestionnaire, les caractéristiques techniques des outils, le contexte, les effets souhaités et non souhaités des dispositifs, dans une perspective d'apprentissage sur les dispositifs et non de diffusion de dispositifs prescrits. Cela implique de faire participer les opérationnels à la réflexion et à la conception de leurs dispositifs. • Mettre l'apprentissage sur le modèle de performance au centre de la réflexion plutôt que l'autonomisation et les mécanismes de contrôle associés. Ne pas limiter cet apprentissage aux entités actuellement prises en compte dans le dialogue de gestion (la structure hiérarchique qui va du ministère au service), mais l'étendre à d'autres entités de pilotage permettant de s'intéresser à la performance sur des enjeux transversaux comme le parcours de soin, la prévention ou la recherche. • S'appuyer sur la réflexion locale sur les instruments de pilotage comme levier d'apprentissage et de changement. • Concevoir les instruments de gestion en réfléchissant à leur mobilisation pratique dans le processus de dialogue et pas uniquement à leur structure. • Développer les compétences des opérationnels sur les dispositifs de gestion au travers de formations-action.
... Dessa forma, empregar as práticas de controle gerencial pode fornecer meios para se obter cooperação entre indivíduos e canalizar tais esforços para os objetivos da organização (OUCHI, 1979), combater a incerteza e ampliar o desempenho organizacional (ABERNETHY; BROWNELL, 1997), e controlar os indivíduos de forma que realizem os objetivos e estratégias da empresa (MALMI; BROWN, 2008). ...
As organizações de diversos setores econômicos buscam assegurar que os recursos estão sendo obtidos e utilizados de forma eficiente e eficaz para o cumprimento dos objetivos organizacionais por meio de práticas denominadas: controle gerencial. No agronegócio, as práticas de controle gerencial precisaram se adequar devido as mudanças tecnológicas, do ambiente de negócios e da liberação econômica frente a globalização. Entretanto, a literatura sobre as práticas de controle gerencial aplicadas ao agronegócio não é vasta. Dessa maneira, essa pesquisa objetiva-se, por meio de revisão sistemática, examinar como a literatura abordou a aplicação das práticas de controle gerencial no agronegócio na última década. O levantamento das pesquisas foi realizado em dois repositórios, Web of Science e Science Direct. Os resultados sistematizam quais foram: os objetos; o campo empírico; os tipos de pesquisas; e os gaps que necessitam de investigação, evidenciados nos artigos publicados na última década sobre as práticas de controle gerencial relacionadas ao agronegócio.
... Agency theory suggests that more control mechanisms can be designed to align the interests of agents with those of principals. Specifically, Ouchi (1979) pointed out that selection and training have a socialising effect that aligns individuals' goals with their organizations (Ng, 2000;Snell and Youndt, 1995). According to the results of the empirical research conducted by You and Wai (2008), input control was found to be an important factor in creating positive organizational changes and there was an interaction between task characteristics in terms of programmed knowingness and capacity for improvement in organizational development. ...
It is observed that the aviation sector plays an important role in the increase of international trade to Türkiye. In addition, the aviation industry offers important benefits in terms of sustainable development, social, political, environmental, and economic factors. In particular, as a service sector, the success of the aviation industry is mainly due to human resource efforts. Employees who are committed to their work and even engaged going beyond are therefore considered to make an important contribution to their organizations. Therefore, the purpose of this study is to determine how ethical climate and organizational control mechanisms affect work engagement. In this direction, data were collected from 387 employees working in an airline company, which is the most valuable brand of Turkey, through a questionnaire. The results of the regression analyses conducted show that the ethical climate dimensions, especially the benevolence and principledness climate dimensions, have a significant and positive impact on work engagement, while the egoistic climate has a significant and negative impact. On the other hand, organizational control dimensions, especially input control and behavioral control, were found to have a significant and positive impact on work engagement. Output control, on the other hand, did not have a significant impact on work engagement. Thus, the importance of the climate of benevolence or principledness to be created in organizations operating in the aviation sector has emerged.
... In his well-known contribution, Ouchi (1979) suggested that alternatives to control by managers exist, including clan control, preferable when desirable results or actions are difficult to define. Clan controls are informal and social and rely on shared values and beliefs among organizational members. ...
... Si en Sciences de Gestion ces résultats sont connus (Ouchi, 1979 ;Van der Meer-Kooistra et Vosselman, 2001 ;Das et Teng, 2001 ;Dekker, 2004), plus rarement a été exploré le rôle que pouvait jouer la proximité sur le contrôle de la relation donneurs-preneurs d'ordres. Dans leur dimension non géographique, l'étude des relations de proximités met à jour la variété des modalités de coordinations en insistant sur la nécessité du partage de représentations, de valeurs, de règles mais aussi sur le besoin régulation des conflits, l'impact des rapports de pouvoir, etc. Au-delà, cette approche permet d'intégrer à l'analyse les effets de la proximité géographique sur les relations inter-firmes, afin que de la dimension géographique ne reste pas « un impensé de la gestion » (Lauriol et al, 2008, p. 92). ...
Si les modes de coordination utilisés par les firmes au sein de la supply chain doivent permettre de transmettre des connaissances et de combiner des compétences, ils conduisent aussi à révéler les capacités techniques, financières et organisationnelles des parties prenantes, à vérifier si les engagements pris sont tenus, à réduire le risque de comportements opportunistes. Ainsi, les outils de coordinations inter-firmes visent, au-delà du seul partage de connaissances, au contrôle du partenaire. Si ces résultats sont connus, plus rarement a été exploré le rôle que pouvait jouer la proximité sur le contrôle de la relation donneurs-preneurs d'ordres. L'objectif de cet article est de répondre aux questions suivantes : la proximité dans ses diverses dimensions favorise-t-elle le contrôle ? Si oui par quels mécanismes ? Nous montrons que le contrôle, qu'il soit formel ou informel, ne devient effectif que s'il s'accompagne d'une proximité organisationnelle entre le contrôleur et le contrôlé, tandis que la proximité géographique peut venir renforcer ce même contrôle. Ces résultats théoriques sont ensuite étayés par des exemples issus de la supply chain aéronautique. En particulier sont observés les relations de contrôle entre architectes-intégrateurs et firmes-pivots.
... And yet, a crucial insight of the theory is that this agreement may be difficult under conditions of "reality constraints" that limit how "free" employees are to think and act in a manner they desire (Kunda, 1990). Indeed, in workplaces where managerial controls constrain employees' actions (Ouchi, 1979) and where "no politics at work" has become a standard policy (Society for Human Resource Management, 2016), employees may be limited in how they express their support for their politically aligned manager. The notion of "reality constraints" thus points us to consider employee volunteering as a type of positive behavior (Rodell, 2013;Rodell et al., 2017) in which employees may engage following their managers' self ally work. ...
Ally work, or actions to support those from less advantaged social groups, shows promise in advancing social welfare in workplaces. Although much of the literature has explained factors that predict ally work, in this paper, we shift the conversation to understand the positive spillover of managers’ ally work on observing employees. We focus specifically on self ally work. Drawing from the theory of political ideology-as-motivated cognition, we propose that employees perceive managers who enact self ally work as more liberal (rather than conservative). Employees’ perceptions of managers’ liberalism, then, promote a positive unintended consequence in the form of increased employee engagement in volunteering. The spillover benefit, however, is limited to employees who share the manager’s political worldview (i.e., employees who are more liberal vs. conservative). In all, we predict that when managers enact self ally work, employees will perceive their manager as more liberal and be more likely to agree to managers’ volunteering requests if they are also more liberal. We identify positive appraisal of managers’ request as an additional causal mechanism that explains these effects. Findings across six studies—both field and experimental—support our proposals. Implications for theory and practice are reviewed.
... As such, Bakan (2004) argues that the corporation has psychopathic attributes (also see Ketola, 2006). Through the lens of institutional-organizational fit theories that focus on a self-selection of specific individuals into an organization (e.g., Lazear & Rosen, 1981;Ouchi, 1979), it could be explained why corporate psychopaths are especially attracted to business environments. More specifically, many businesses apply material incentives and bonus schemes. ...
Since the beginning of business research and teaching, the basic assumptions of the discipline have been intensely debated. One of these basic assumptions concerns the behavioral aspects of human beings, which are traditionally represented in the construct of homo economicus. These assumptions have been increasingly challenged in light of findings from social, ethnological, psychological, and ethical research. Some publications from an integrative perspective have suggested that homo economicus embodies to a high degree dark character traits, particularly related to the construct of psychopathy, representing individuals who are extremely self-centered and ruthless, without feelings of remorse or compassion. While a growing body of research notes such a similarity on a more or less anecdotal basis, this article aims to explore this connection from a more rigorous perspective, bridging insights from psychological, economic, and business research to better understand the potentially dark traits of homo economicus. The analysis shows that homo economicus is not simply some kind of psychopath, but specifically a so-called subclinical or Factor 1 psychopath, who is also referred to as a “corporate psychopath” in business research. With such an analysis, the paper adds an additional perspective and a deeper psychological level of understanding as to why homo economicus is often controversially debated. Based on these insights, several implications for academic research and teaching are discussed and reflected upon in light of an ethics of virtue and care.
... Bu bakış açısına yakın olan dördüncü tip yaklaşım olan rekabetçi yaklaşım, piyasa veya diğer örgütlerle olan etkileşim açısından üçüncü yaklaşımdan ayrışmaktadır. Bu yaklaşım örgütün yer aldığı piyasaya verdiği tepkinin örgütün değerlerini oluşturduğu varsayımını temel almakta olup Miles, Snow, Meyer ve Coleman (1978), Ouchi (1979) gibi yazarlar başlatmış olsalar da son zamanlarda Camaron ve Quinn'in (1999;2006) çalışmaları ön plana çıkmakta ve diğer yazarlar tarafından sıkça yeniden işlenmektedir. Cameron ve Quinn (1999;2006), örgütsel kültürünü, esneklik ve dinamiklik, kararlılık ve kontrol, içsel odaklanma/ bütünleşme ve dışsal odaklanma/farklılaşma gibi dört değişkene dayanarak analiz etmiştir (Tablo 2). ...
2000'li yılların başlarında küresel ölçekte faaliyet gösteren şirketlerde (En-ron, Worldcom, Parmalat vd.) yaşanan finansal krizlerin nedenleri arasında söz konusu şirketlerin kontrol ve denetim yapılarındaki başarısızlıklarla bir-likte kurumsal kültürün zayıf olması gösterilebilir. Örgüt kültürü, genel olarak bir kurum içerisindeki tüm iş süreçlerinin ger-çekleştirilmesine temel oluşturan davranış kalıpları olarak ifade edilebilir. Ör-güt kültürü, bir kurumun her kademesindeki çalışanının paylaştığı etik ilkeleri, ahlaki değerleri, davranış normlarını, prensip ve kurallar gibi bir çok unsuru içeren bir kavramdır. Güçlü bir örgüt kültürü kurum çalışanlarının kurumsal amaçlar doğrultusunda davranmasını kolaylaştıracaktır. İç denetim, kurum içerindeki kontrol, risk ve yönetişim süreçlerini değer-lendiren söz konusu süreçleri geliştirmek suretiyle kurumun amaçlarına ulaş-masına yardımcı olan bir denetim türüdür. İç denetimin temel amacı kurum faaliyetlerinin etkili ve verimli bir şekilde gerçekleşmesine yardımcı olmaktır. Kurum içerisinde gerçekleştirilen iç denetim faaliyeti ile örgüt kültürü ara-sında yakın bir ilişki olduğu düşünülmektedir. Bu ilişkinin temelini etik ilke-ler, yazılı politika ve prosedür gibi örgüt kültürünün temel öğelerinin kurum çalışanların davranış ve tutumlarına yansıyıp yansımadığının değerlendirilme-si ihtiyacı oluşturmaktadır. Söz konusu örgütü kültürü unsurlarının çalışan-ların davranış ve tutumlara yansıtılmasındaki en önemli unsur iç denetimdir. Ayrıca iç denetimin, kurum içerisinde çalışanlarının görev ve sorumluluklarını yerine
getirdiği kontrol ortamını (çevresini) değerlendirmesi aynı zamanda örgüt kültürünün
kurum içerisindeki işlerliğinin değerlendirilmesidir (Bircan, 2018, ss. 175-190). Çalışmanın amacı, örgüt kültürü ile iç denetim arasındaki ilişkinin ve bu ilişkideki
ana dinamiklerin varlığının tespit edilmesidir. Bu tespit, 1992 yılında kurulmasına
rağmen Üniversitelerarası sıralamada hızlı şekilde ön sıralara çıkan Sakarya Üniversitesi
örneği incelenmiştir. Sakarya Üniversitesi hâlihazırdaki birçok üniversiteden
önce çeşitli kuruluşlara akredite olarak uluslararası olmaya çalışmıştır.
Bu amaçla nicel ve nitel olmak üzere iki aşamalı yöntem izlenmiştir. Nicel aşamada
örgüt kültürünün tespitine yönelik anket tekniği uygulanırken, nitel aşamada
da tespit edilen bu örgüt kültürünün varlığı teyit edilmiştir. İkinci aşamada ise üst
yöneticilerle yapılan derinlemesine mülakatlar yoluyla iç denetim ile örgüt kültürü
ilişkisi keşfedilmeye çalışılmıştır.
... The main challenge faced is the lack of motivation to apply the new knowledge (Aman & Risman, 2012). Ouchi (1979) suggested that motivation can be given in financial form such as bonuses or in non -financial form such as attractive career ...
Knowledge management (KM) is a major issue often faced by firms.,-Telecommunications companies are no exception. This paper aims to identify and understand the challenges of KM using ERP systems faced by the accounting department in a telecommunications company. This study used interpretive in-depth single case study in order to understand the challenges in the implementation of KM in company. Findings show that each of the ERP users play an important role in managing the challenges of using ERP system, through the understanding of knowledge management proses. This study will contribute further explanation on how KM overcome those challenges in telecommunication company in Malaysia.
This study investigates the impact of decentralized organizational party structures on the membership stability of Nigeria's two leading political parties, the People's Democratic Party (PDP) and the All Progressives Congress (APC), between 2015 and 2023. Conducted from April to August 2024, the study focuses on how decentralized party frameworks influence membership retention, particularly in Nigeria's fragmented political landscape, where ethnic and regional divisions challenge political cohesion. A multi-stage sampling technique to select 400 respondents, including national and local party leaders, assembly members, and grassroots members from the six geopolitical zones in Nigeria. A total of 384 valid responses were retrieved, yielding a 96% response rate. Data collection was facilitated through questionnaires administered via Google Forms, which were distributed through email and social media platforms, with a particular focus on WhatsApp for ease of access and engagement. Regression and correlation analyses were used to assess the relationship between decentralization and membership stability. The findings reveal a strong positive correlation (r = 0.961) between decentralized structures and membership stability, with decentralization accounting for 92.4% of the variance in membership stability (R² = 0.924). This indicates that decentralization plays a crucial role in promoting party institutionalization, fostering greater engagement, loyalty, and retention among members. However, regional disparities in the effectiveness of decentralization present challenges to uniform implementation. These results underscore the importance of standardizing decentralization policies across various regions to ensure coherence and reduce membership volatility. The study recommends a harmonized framework that supports decentralized governance within political parties, enhancing internal democracy and reinforcing party unity. The research concludes by emphasizing the need for ongoing exploration into the nuances of decentralization to further support Nigeria’s democratic consolidation. This study offers valuable insights for party leaders, policymakers, and researchers interested in the institutionalization of political organizations in emerging democracies.
Management Control System is a tool for guiding and supervising corporate governance to ensure the achievement of organizational objectives and the effective and efficient performance of management. Industrial companies typically maintain material supplies to ensure their survival. Therefore, an appropriate control system is essential for better supervision of the raw material procurement process. This qualitative case study aims to analyze the implementation of management control in textile companies from the perspective of contingency theory. This theory posits that no single control system is universally applicable and suitable for all organizations in every situation. Most management controls implemented by companies generally align with Contingency Theory, though they have not been utilized to their full potential. Contingency theory helps companies identify the most accurate practices for corporate management control. The results showed that management control is significant for a company because the business world presents many challenges and problems from both the internal and the external environments. The results of this research enrich knowledge and thinking, expand references for further research, and provide information for researchers and company managers.
Corrupt actors operate in an environment with numerous mechanisms designed to expose and punish their illegal behavior. Therefore, they organize their activity to reduce risk and uncertainty surrounding the situation, which takes place within and beyond a formal hierarchy. This article approaches the subject from a multidisciplinary perspective, applying theories of organization and organizationality—such as communicative constitution of organizations, social organization, partial organization, complete organization, neopatrimonialism, and patronage–to explain the organizing element of different forms of corruption. By introducing the ideas of the organization and organizationality, this study presents a new dimension of corruption and provides new insight into the scholarship on the topic.
Purpose: This research explores the intersection of financial reporting and social responsibility by integrating Environmental, Social, and Governance (ESG) metrics into corporate financial reports. It aims to assess how sustainability reporting frameworks impact transparency and stakeholder engagement in the corporate sector. Research Design and Methodology: Utilizing a systematic literature review and interpretive analysis, this study examines existing theoretical and empirical literature to understand the evolution of financial reporting frameworks towards incorporating social responsibility. An interpretivist approach through thematic analysis identifies key patterns and insights. Findings and Discussion: The results show a significant paradigm shift in financial reporting, with an increasing inclusion of ESG metrics alongside traditional financial information. This change is driven by regulatory requirements and stakeholder demand, focusing on enhanced transparency and accountability. Challenges like greenwashing and the authenticity of social responsibility claims persist, affecting standardization and data assurance. Implications: The findings emphasize the need for more robust, standardized reporting frameworks to boost the credibility and comparability of sustainability reports. Highlighting corporate accountability, the study suggests that merging financial reporting with social responsibility is vital for future research, especially regarding its impact on corporate reputation and stakeholder relations.
This study examines the effect of incentive types and organizational value statements on corporate social responsibility (CSR) decisions. It used a 2 × 2 between-subject experimental design and analyzed the data using Analysis of Variance (ANOVA). The participants were undergraduate students in the accounting department of a major university in Central Java, Indonesia. The results show that incentives in the form of recognition encourage CSR decisions more than financial incentives. This study also provides evidence that environmental-based value statements encourage managers to make CSR decisions rather than financial-based value statements. This study, however, finds there is no interaction between the type of incentives and organizational value statements on CSR decisions. The implication of the results of this study is the importance of using the types of recognition incentives and value statements that focus on sustainability to promote CSR decisions.
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