Perceptions of Management Control in Post-acquisition Integration Context Through Sense-making : An Interpretive Case Study
Teittinen, H., Pellinen, J., & Järvenpää, M. (2023). Perceptions of Management Control in Post-acquisition Integration Context Through Sense-making : An Interpretive Case Study. South Asian Journal of Business and Management Cases, 12(2), 222-236. https://doi.org/10.1177/22779779231183024
Julkaistu sarjassa
South Asian Journal of Business and Management CasesPäivämäärä
2023Oppiaine
LaskentatoimiDigitaalinen liiketoiminta ja talous (painoala)Accounting ChangeAccountingDigital Business and Economy (focus area)Accounting ChangeTekijänoikeudet
© Authors 2023
The purpose of this qualitative case study was to explore perceptions of a management control system (MCS) in a post-acquisition integration context through sense-making using interpretive case study methodology. The study draws from the theories of the two types of bureaucratic formalization, sense-making in organizations and MCSs. The study material consists of semi-structured interviews with the managers at the corporate, divisional, and business unit levels. At the time of the study, the case company was growing through several acquisitions per year, which created constant challenges with post-acquisition integration and a need for more formal MCS. The article shows how the backgrounds of the acquired business units are related to the perceptions of the MCS. We found that the identity threat and retrospection were properties of sense-making that explained the business unit managers’ attitudes towards the corporate MCS. Particularly prior experiences of production-centred line-manager positions in small entrepreneurial firms seem to foster coercive perceptions of MCS. The results of this study contribute to MCS literature.
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Julkaisija
SAGE PublicationsISSN Hae Julkaisufoorumista
2277-9779Asiasanat
Julkaisu tutkimustietojärjestelmässä
https://converis.jyu.fi/converis/portal/detail/Publication/184656770
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- Kauppakorkeakoulu [1313]
Lisätietoja rahoituksesta
The authors received no financial support for the research, authorship and/or publication of this article.Lisenssi
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