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| Author: | Mundy, J. |
| Title: | Creating dynamic tensions through a balanced use of management control systems |
| Journal: | Accounting, Organizations and Society
2010 : JUL, VOL. 35:5, p. 499-523 |
| Index terms: | management accounting management control case studies multinational companies finance service |
| Language: | eng |
| Abstract: | This paper explores how organisations balance controlling and making possible the usage of management control systems (MCS). It is examined how this balance facilitates the creation of dynamic tensions and unique organizational capabilities. Based on Simons' (1995) levers of control framework in a case study setting, examined are the challenges faced by senior managers when using MCS simultaneously to direct and empower. Among others, a number of factors are indicated impacting the capacity of organizations to balance different uses of MCS: internal consistency, logical progression, historical tendency, dominance, and suppression etc. |
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