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| Tekijä: | Chenhall, R.H. Hall, M. Smith, D. |
| Otsikko: | Social capital and management control systems: a study of a non-government organization |
| Lehti: | Accounting, Organizations and Society
2010 : NOV, VOL. 35:8, p. 737-756 |
| Asiasana: | management control control systems non-government organizations case studies Australia |
| Vapaa asiasana: | social capital |
| Kieli: | eng |
| Tiivistelmä: | This paper utilizes the concept of social capital (hereafter as: soc-cap.) to outline a distinctive approach to understanding the interplay btw. management control systems (herein as: m-c-s.) and the development of social connections in and btw. organizations. Using a case study of a non-government organization, it is shown how soc-cap. is implicated in efforts to attract economic capital and cultural capital. It is shown how elements of a m-c-s. can either enhance or inhibit the bonding and bridging dimensions of soc-cap. with possible consequences on both economic and cultural capital. The mixed and sometimes contradictory effects of m-c-s. on soc-cap. are underlined. An illustration of the role of m-c-s. in brokering alliances and bridging structural holes is provided. |
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