haku: @indexterm SYSTEMS DESIGN / yhteensä: 208
viite: 3 / 208
| Tekijä: | Boland, R.J. Jr. Sharma, A.K. Afonso, P.S. |
| Otsikko: | Designing management control in hybrid organizations: the role of path creation and morphogenesis |
| Lehti: | Accounting, Organizations and Society
2008 : OCT, VOL. 33:7-8 p.899-914 |
| Asiasana: | management control control systems case studies systems design organizations |
| Kieli: | eng |
| Tiivistelmä: | This study highlights the role of mindfully synthesizing new organizational forms in the design of management control systems. It uses case examples from large-scale projects in the architectural, engineering, and construction industry as well as from joint ventures in the oil and gas industry. A series of paradoxes is disclosed, and attempts to achieve control through mimetic adoption of established management control techniques lead to reduced control. However, path-creating deviations from institutionalized practices resulted in improved project and venture performance. The paper proposes that path creation and morphogenesis deviating from isomorphism is an additional consideration in explaining management control system design. |
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