How combinations of control elements create tensions and how these can be managed: An embedded case study

Kolk, Berend van der; Veen-Dirks, P.M.G. Van; Bogt, Henk J. ter

doi:10.1016/j.mar.2020.100677

Cited by 40 publications

(70 citation statements)

References 57 publications

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“…It has been stressed that studying specific control mechanisms in isolation may lead to “erroneous conclusions” (Chenhall and Moers, 2015, p. 3) and cannot capture the complexity of management control and innovation (Barros and Ferreira, 2019; Chenhall and Moers, 2015). In contrast, studying a range of controls enable an understanding of how different controls supplement and complement each other and how contrasting controls may create beneficial dynamic tensions that promote innovation (Curtis and Sweeney, 2017; Henri, 2006; Moll, 2015; Mundy, 2010; van der Kolk et al , 2020). Many recent studies have thus started to incorporate a broad set of controls, going beyond formal accounting-based controls (Davila et al , 2009; Chenhall and Moers, 2015) to include informal and “softer” forms of controls (Akroyd et al , 2019; Akroyd and Kober, 2020; Evans and Tucker, 2015; Goebel and Weissenberger, 2017; Grunwald-Delitz et al , 2019; Tucker, 2019).…”

Section: Theoretical Foundation and Literature Reviewmentioning

confidence: 99%

“…This choice permits a focus on the four distinct objects of controls while covering a broad spectrum of controls (Sandelin, 2008). It allows adding the dimension of formal and informal control to each control object and has previously been used in connection to both formal and informal controls (Akroyd and Kober, 2020; Haustein et al , 2014; Sandelin, 2008; van der Kolk et al , 2020).…”

Section: Theoretical Foundation and Literature Reviewmentioning

confidence: 99%

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Top managers’ formal and informal control practices in product innovation processes

Fagerlin

Lövstål

2020

QRAM

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Purpose This study aims to understand the formal and informal practices of top managers as they seek to control product innovation processes and how the style of control used differs during development stages and gates. Design/methodology/approach A qualitative in-depth case study was conducted at a multinational corporation (pseudonym: MEC). The authors examined 12 product innovation projects and carried out semi-structured interviews to understand the experiences, perceptions and challenges of the people involved in product development projects with a focus on the interactions between top managers and the project teams. Findings The authors found that MEC uses formal control mechanisms such as a stage-gate model and a project management and reporting system to keep track of the progress of innovation projects. In addition, top managers use informal controls through involvement in innovation activities and interaction with the team members during the stages and gates of the development process. To carry out their control practices top managers use four distinct styles of control as follows: participative, facilitative, empowering and authoritative. Practical implications Suggestions are provided for managers on how formal and informal management control tools can be used in innovation processes. The authors show how top managers can broaden their range of interventions by involving themselves in product innovation projects in different ways. Originality/value This paper shows how the combination of formal and informal controls can generate a more holistic view of management control in innovation. It also adds to previous conceptualizations of control use by suggesting four distinct styles, which top managers can use to involve themselves in product innovation processes.

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Section: Theoretical Foundation and Literature Reviewmentioning

confidence: 99%

Section: Theoretical Foundation and Literature Reviewmentioning

confidence: 99%

Top managers’ formal and informal control practices in product innovation processes

Fagerlin

Lövstål

2020

QRAM

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“…In particular, our study contributes to case study MCS research that already focuses on MCS interrelationships and their construction in other types of organisational setting (e.g. Pfister and Lukka, 2019; Van der Kolk et al , 2020). We shed further light on the organisational complexity of MCS interrelationships by demonstrating the impact of a broader range of MCSs, compared with what has previously been studied and by illustrating that the interrelationships can take both complementary and conflicting forms (e.g.…”

Section: Introductionmentioning

confidence: 99%

“…This implies that the effectiveness of an MCS is determined by its interrelationships with other types of MCSs in the specific organisational setting. Further, the MCSs can interact in both complementary and conflicting ways in this endeavour (Grabner and Moers, 2013; Van der Kolk et al , 2020). This makes control tasks complex and directs attention to the mechanisms and the managerial work required to deal with these interrelationships.…”

Section: Introductionmentioning

confidence: 99%

“…Third, the paper contributes to MCS research in more general terms (e.g. Malmi and Brown, 2008; Grabner and Moers, 2013; Gerdin et al , 2019; Van der Kolk et al , 2020). In particular, our study contributes to case study MCS research that already focuses on MCS interrelationships and their construction in other types of organisational setting (e.g.…”

Section: Introductionmentioning

confidence: 99%

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Productivity improvement and multiple management controls: evidence from a manufacturing firm

Güldenpfennig

Hald

Hansen

2021

IJOPM

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PurposeThe present paper explores the multiple management control systems (MCSs) involved in productivity improvement (PI) in manufacturing and how they interrelate. Research has largely neglected the multiplicity and interrelationships of these MCSs.Design/methodology/approachDrawing on an abductive case study approach, the authors collected empirical data from a global automotive supplier that produces complex systems for passenger cars. Recent PI activities are analysed to identify and explain the interrelationships among the multiple MCSs affecting these activities.FindingsThe study shows how a broad range of MCSs are involved in PI. The study identifies and explores both complementary and conflicting relationships among the MCSs and demonstrates how managers rely on a set of mechanisms to alleviate tensions and strengthen complementarities among these MCSs.Research limitations/implicationsAs this paper is based on a single case study, future research can contribute further generalisations (analytical and statistical) with respect to the MCSs involved in PI, how they are interrelated and which mechanisms managers use to manage their interrelationships.Practical implicationsManagers seeking to control and improve productivity should consider the complete control package and its interrelationships instead of focussing on each MCS separately.Originality/valueThe present paper contributes to the knowledge of the multiplicity and interrelationships of MCSs involved in PI and the type of managerial work required to manage their interrelationships.

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Managing coopetition in multi-unit organizations: a management-control perspective

Séran,

Fernandez,

Chappert

2023

Rev Manag Sci

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How combinations of control elements create tensions and how these can be managed: An embedded case study

Abstract: How combinations of control elements create tensions and how these can be managed: An embedded case study.

Cited by 40 publications

References 57 publications

Top managers’ formal and informal control practices in product innovation processes

Top managers’ formal and informal control practices in product innovation processes

Productivity improvement and multiple management controls: evidence from a manufacturing firm

Managing coopetition in multi-unit organizations: a management-control perspective

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