Management control systems: a model for R&amp;D units

Silaen, Parulian; Williams, Robert B.

doi:10.1108/10309610911005581

Cited by 10 publications

(13 citation statements)

References 41 publications

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“…The instrument to measure the means and performance in the domain of management control systems are called control tools (Silaen and Williams, 2009) which contain dimensions and values.The appropriateness of control tolls to be used in PA has been questioned by various authors (Leeuw, 1996; Barzelay, 1996; Robert & Pollitt, 1994; Midwinter, 2008; Shand & Anand, 1995; Wynn-Williams, 2005. The control tools to be used for measuring performance must be developed in relation to the characteristic of the entity being measured.…”

Section: Thoretical Framewotk On Control Toolsmentioning

confidence: 99%

“…Since the case investigated by this study is a scientific institution of a government sector in India, there is a need to develop control tools that contemplate the characteristic of the institution. Silaen and Williams (2009) proposed a set of control tools that is suitable for research and development (R&D) organisations. It is argued that the objective of R&D function is to contribute new knowledge which cannot be measured monetarily in advance, deals with uncertain environment and therefore requires different model of management control systems (Silaen, 2009).…”

Section: Thoretical Framewotk On Control Toolsmentioning

confidence: 99%

“…Therefore, the control tools should play a role as an agent that contains values that ideally represents these two extreme points. Silaen and Williams (2009) proposed three values of representation available in the control tools: external values, internal values, and social values. The External values is the value of external party which is considered to be more independent and objective.…”

Section: Values Representation In the Control Toolsmentioning

confidence: 99%

“…The Internal values refer to values that are developed by an internal party with reference to the internal conditions of the organisation (Silaen and Williams, 2009). Some authors have given examples of the internal values such as the bureaucratic control (Ouchi, 1979, Lebas&Weigenstein, 1986) that is commonly labelled by setting rules, standard operating procedures and policies, standard costs.…”

Section: Values Representation In the Control Toolsmentioning

confidence: 99%

“…A set of control tools developed by Silaen and Williams (2009) specifically for R&D organisations are used to conduct this study. This study is expected to contribute to the literature on PA and helps in understanding the role of PA in increasing public accountability of a scientific organisation in an emerging country.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

The Use of Control Tools on Performance Audit of a Government’s Scientific Institution: A Case of Emerging Economy

Silaen¹,

Bhati²,

Passant³

et al. 2016

IJABS

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The paper investigates performance audit practiced by a government R&D institution in a developing country. The study is undertaken in response to the question by many authorities on how to perform PA and what tools are used in practice (Barzelay, 1996; Leeuw, 1996; Roberts and Pollitt, 1994; Midwinter, 2008; Shand and Anand, 1995; Wynn-Williams, 2005. The study uses a case study to explore the utility of control tools in the performance audit of National Institute of Biological (NIB) by analysing the audit report of the Comptroller and Auditor General (CAG) of India. A set of control tools developed by Silaen and Williams (2009) for R& D organisation are applied in this case. The elements of the control tools developed by Silaen and Williams (2009) consist of dimensions and values of representation. Four dimensions of control tools are given as directional, bureaucratic, scientific and financial. Three values of representation are given as external, internal and social value of representation. A matrix of dimensions and value of representation is developed, and applied to the audit report of NIB. It is concluded that CAG used all the four control dimensions across the three values of representation and arrived at a suitable recommendation to the Government of India. With a limitation to a single case, this study contributes to the literature by examining a unique case of a scientific organisation, NIB, and by understanding the way in which performance audit was used to enhance the accountability of public sector scientific institution. With a limitation to a single case study of NIB, this study has its originality to contribute to the literature by examining a unique case of a scientific organisation, National Institute of Biological in India, and by understanding the way in which performance audit was used to enhance the accountability of public sector scientific institution. Keywords INTRODUCTIONThe concept of new public management (NPM) is becoming popular across countries which lead to the need of public sector accountability through Performance Audit (PA). Many countries in the Organisations for Economic Cooperation and Development (OECD) countries have reformed their public management into New Public Management (NPM), which requires more accountability and need for performance audit (Leeuw, 1996; Politt, 2003.The current literature on Performance Audit (PA) and its utility focuses on a number of aspects of performance audit such as need and scope of performance audit (PA), qualifications of auditors and audit criteria (Smith, Lanier, and Taylor, 1972; Kitindi, 1992), use of PA in the measurement of efficiency and effectiveness (Leeuw, 1996), development of audit expertise in government performance (Gendron, Y., D.J. Cooper, and B. Townley, 2007), trends and choices of PA (Pollitt, 2003).Since many of the implementation of PA uses a comparison process to measure the performance, many of authors question about "what kinds of tools are appropriate to be used for comparison by PA?" (Barzelay, 1996...

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Section: Thoretical Framewotk On Control Toolsmentioning

confidence: 99%

Section: Thoretical Framewotk On Control Toolsmentioning

confidence: 99%

Section: Values Representation In the Control Toolsmentioning

confidence: 99%

Section: Values Representation In the Control Toolsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

The Use of Control Tools on Performance Audit of a Government’s Scientific Institution: A Case of Emerging Economy

Silaen¹,

Bhati²,

Passant³

et al. 2016

IJABS

Self Cite

View full text Add to dashboard Cite

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How Management Control Affects the Implementation of Strategies in a Decentralized Organization: Focus on Formal and Informal Control in the Case of Atlas Copco

Sundberg

2013

Management for Professionals

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Tensions at the intersection of management control and innovation: a literature review

Lövstål

Jontoft

2017

J Manag Control

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This paper reviews 47 articles dealing with tensions at the intersection of management control and innovation. One purpose is to present the status of the research in the area in terms of types of articles, research methods, theoretical approaches, and tension-related terms used. A second purpose is to conceptually compare the use and interpretations of tension in the reviewed articles, as well as to systematically map and categorize highlighted competing demands. A third purpose is to suggest a tension-based framework. Among other characteristics and trends, the paper indicates an increased research interest in the issue of tensions during the review period . Although different theoretical approaches are adopted, the contingency approach is the most common. Furthermore, the review shows that several tension-related terms are used either alone or in parallel in the articles, often interchangeably and without clarifying their definitions. The tension-based framework presents four different types of tension: (1) inherent innovation-control tensions, (2) inherent management control tensions, (3) created management control tensions, and (4) decision-making tensions in innovation practices. The framework also suggests interpretations of and responses to tensions related to management control and innovation. Theoretically, the framework can enable a more precise debate that builds on previous research, since it clarifies potential ways to structure future research. From a practical point of view the presented framework can be helpful for managers dealing with tensions, by encouraging creative management control solutions that can enable innovation.

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Management control systems: a model for R&D units

Cited by 10 publications

References 41 publications

The Use of Control Tools on Performance Audit of a Government’s Scientific Institution: A Case of Emerging Economy

The Use of Control Tools on Performance Audit of a Government’s Scientific Institution: A Case of Emerging Economy

How Management Control Affects the Implementation of Strategies in a Decentralized Organization: Focus on Formal and Informal Control in the Case of Atlas Copco

Tensions at the intersection of management control and innovation: a literature review

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