Explaining management control structure variety: a transaction cost economics perspective

Speklé, Roland F.

doi:10.1016/s0361-3682(00)00041-6

Cited by 254 publications

(373 citation statements)

References 46 publications

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“…This guess could be explored in a study examining internal auditing explicitly as part of a larger management control structure, i.e. as an element of an organizational control package (Otley, 1980;Speklé, 2001). Such a perspective may greatly enhance our understanding of the role of internal auditing in the functioning of organizations.…”

Section: Conclusion and Discussionmentioning

confidence: 99%

“…Such expertise will not typically be available to senior management. Absent such expertise, control of the internal audit function is limited to a form of boundary control, which is a very weak form of control emphasizing the prevention of unwanted actions or outcomes, rather than actively supporting desired contributions (Speklé, 2001). Therefore, internalization offers no clear advantages in terms of monitoring the performance of the internal audit function.…”

Section: Behavioural Uncertainty or Information Impactednessmentioning

confidence: 99%

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Sourcing of internal auditing: An empirical study

Speklé

Elten

Kruis

2007

Management Accounting Research

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Section: Conclusion and Discussionmentioning

confidence: 99%

Section: Behavioural Uncertainty or Information Impactednessmentioning

confidence: 99%

Sourcing of internal auditing: An empirical study

Speklé

Elten

Kruis

2007

Management Accounting Research

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“…According to Speklé (2001), when confronted with high uncertainty, enterprises will strive to establish an environment of commitment and congruency in order to achieve organisational goals. In particular, in the highly uncertain environment in which knowledge-intensive and high-tech companies operate, Alvesson (1993a) finds that cultural control is important.…”

Section: H1b: the Extent Of Action Control Is Negatively Associated Wmentioning

confidence: 99%

Management control systems in innovation companies: a literature based framework

2014

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“…So while a transaction cost theory of management control is widely accepted (e.g. Spekle, 2001. Vosselman, 2002, middle managers may still not be entirely Departures from this (i.e.…”

Section: Introductionmentioning

confidence: 99%

Computer modelling the costs of management control in the development of knowledge-based SMEs

Mellor

2016

IJKBD

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International Journal of Knowledge-Based Development, 7, xx-xx Robert B. Mellor holds earned doctorates in various academic disciplines including innovation, computing and biology and is author of over 100 scientific publications in reputable journals, including e.g. "Nature", achieving a h-Index of 22. In addition to his scientific publications he has written ten books, including four on innovation and entrepreneurship and three of his books have appeared in foreign translations. He has won a number of international prizes for his works, is an active consultant with twelve years industrial experience and is expert advisor to several national governments and the European Union. Abstract. The Knowledge Based View of organizational development is based on Transaction CostEconomics involving minimizing internal transaction costs ('friction'). One source of friction is "self-interest seeking with guile" in management. Friction raises internal costs and Management Control (in the sense of the control of management) introduces checks and balances to limit extensive "guile", but control mechanisms themselves incur costs and ideally the costs for control should not exceed the costs of the friction, however quantitative measurements are lacking. To obtain these values scientific methods, including control experiments, are needed but if such estimates occur in case studies then they are seldom and often oblique. Research in silicio is faster and cheaper than conventional approaches and several innovative laboratory alternatives exist in computer-generated realities. One computer model explains SME development and can predict outcomes of changes within organizations. This communication reports on the costs of combinations of "guileful" behaviour; departmental managers restricting knowledge flow between departments do contribute to lowering company performance, but this effect is small in the short term: One departmental manager blocking information flow reduced the financial performance organization-wide by 1.4% in the local department plus 1.2% in the remainder of the organization. Two such managers reduced overall performance by 4.1% and four such managers reduced overall performance by 6.4%. Guileful behaviour also added instability at size over 150 employees.

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Explaining management control structure variety: a transaction cost economics perspective

Cited by 254 publications

References 46 publications

Sourcing of internal auditing: An empirical study

Sourcing of internal auditing: An empirical study

Management control systems in innovation companies: a literature based framework

Computer modelling the costs of management control in the development of knowledge-based SMEs

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