Exploring management control system typologies : an organisation-level view
Jukka, T., & Pellinen, J. (2020). Exploring management control system typologies : an organisation-level view. Journal of Accounting and Organizational Change, 16(3), 427-445. https://doi.org/10.1108/jaoc-11-2019-0116
Published in
Journal of Accounting and Organizational ChangeDate
2020Discipline
LaskentatoimiAccounting ChangeDigitaalinen liiketoiminta ja talous (painoala)Basic or discovery scholarshipAccountingAccounting ChangeDigital Business and Economy (focus area)Basic or discovery scholarshipCopyright
© 2020 Emerald
Purpose – Management controls are the processes and mechanisms managers use to influence the
behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management
controls and management control system (MCS) frameworks have been extensively researched, but there is
little research on organisation-level MCS types. This study aims to identify organisation-level MCS types.
Design/methodology/approach – This study draws on the MCS type literature, the competing values
framework and the upper echelons theory to form organisation effectiveness and top management team
constructs to characterise firms. Cluster analysis was used to group a sample of 318 firm-years into MCS types.
Findings – This study reports a theory-based measurement construct that is initially validated with new
empirical data. The authors found from the empirical data four different categories of firms based on the
general type of their MCSs labelled clan, adhocracy, market and hierarchy.
Originality/value – This study makes two contributions to the MCS literature. Firstly, it presents a
theory-based measurement construct to identify organisational and top management attributes that can be
used to classify organisations’ overall MCS types. Secondly, it demonstrates how information from annual
reports and other publicly available data sources can be used to identify the overall MCS types of
organisations.
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EmeraldISSN Search the Publication Forum
1832-5912Keywords
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https://converis.jyu.fi/converis/portal/detail/Publication/41719370
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- Kauppakorkeakoulu [1314]
Additional information about funding
This research was supported by University of Jyväskyla grants 1/13.00.04.00/2015 and 2018 awarded to Tapio Jukka.License
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