Readings in Accounting for Management Control 1979
DOI: 10.1007/978-1-4899-7138-8_4
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A conceptual framework for the design of organizational control mechanisms

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Cited by 413 publications
(768 citation statements)
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References 15 publications
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“…In contrast to agency theory, organizational control theory suggests that behavior-based control requiring high level of supervisory monitoring is not appropriate in an environment characterized by low task programmability (Anderson and Oliver 1987;Eisenhardt 1985Eisenhardt , 1988Ouchi 1979). In high-end retail organizations, customer-focused service is likely to involve greater worker empowerment and lower task programmability.…”
mentioning
confidence: 84%
See 1 more Smart Citation
“…In contrast to agency theory, organizational control theory suggests that behavior-based control requiring high level of supervisory monitoring is not appropriate in an environment characterized by low task programmability (Anderson and Oliver 1987;Eisenhardt 1985Eisenhardt , 1988Ouchi 1979). In high-end retail organizations, customer-focused service is likely to involve greater worker empowerment and lower task programmability.…”
mentioning
confidence: 84%
“…Organizational control theory suggests behavior-based control requiring a high level of supervisory monitoring is not appropriate in an environment characterized by low task programmability (Anderson and Oliver 1987;Eisenhardt 1985Eisenhardt , 1988Ouchi 1979). Workers involved in customer service need to be empowered because the exact tasks required to improve customer satisfaction cannot be prespecified, as different customers have different needs, and their service expectations often differ from those of the management (Schlesinger and Heskett 1991).…”
Section: Hypothesis Developmentmentioning
confidence: 98%
“…Esta nueva visión utiliza otro perfil de herramientas de SCG, que las considera dinámicas, como el caso de Ouchi (1979) con el control del clan, basado en normas sociales en los departamentos de I + D. Abernethy y Lillis (1995) encuentran que las relaciones personales de «contacto espontáneo» y «enlace integrador» permiten dominar el proceso de control. Por tanto, los sistemas de control en presencia de incertidumbre se desagregan en herramientas de corte cultural ( Tushman y O'Reilly, 1996), la dinámica de comunicación (Allen, 1970) o el liderazgo (Clark y Fujimoto, 1991).…”
Section: Definición De Sistemas De Control De Gestiónunclassified
“…The combination of these high and low controls can result in achieving particular franchise outcomes (Hopwood, 1974;Ouchi, 1979). Although the franchisor has the legal right to exercise high control via the franchise contract, the sole reliance on this form of control is inadequate to achieving the desired outcomes.…”
Section: Introductionmentioning
confidence: 97%
“…It is believed that a franchise relationship performs better when its values and norms relating to the desired attitudes and behavior of both the franchisor and franchisee are shared (Badovick and Betty, 1987;Connor and Becker, 1975). Values and norms serve as a low control mechanism in defining permissible thresholds and boundaries on the behavior of the franchise dyad without relying on the franchise contract (Ouchi, 1979). Greater levels of shared values may lead to a greater likelihood of appropriate member behavior, resulting in successful organisational performance (Badovick and Beatty, 1987).…”
Section: Introductionmentioning
confidence: 99%