Out of control? Tracking system technologies and performance measurement

Nappert, Pier-Luc; Bamber, Matthew

doi:10.1016/j.mar.2023.100855

Management Accounting Research

2023

DOI: 10.1016/j.mar.2023.100855

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Out of control? Tracking system technologies and performance measurement

Pier-Luc Nappert

Matthew Bamber

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2024

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Cited by 2 publications

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The making of a multiplicity of overlapping controls

Nicolas,

Curtis,

Marcel

et al. 2024

AAAJ

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PurposeThis study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local politics in the emergence of such multiplicities.Design/methodology/approachBuilding on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems (MCSs), layered onto pre-existing systems.FindingsThe proliferation of new MCSs, together with the persistence of legacy MCSs, gave rise to a MoOC. Linkages between controls constituted potential points of rupture around which the assemblage changed and shifted the nexus of control. Whereas densely populated areas of the assemblage provided sites for conflict in the battle to influence the allocation of resources, some MCSs became isolated or were reterritorialized by political groups seeking autonomy from the new management.Social implicationsWe highlight the material consequences of political contentions around MoOCs that obfuscate, and at times frustrate, the implementation of a programme for government.Originality/valueWe contribute a set of concepts pertaining to the dynamics of MoOCs. We offer an alternative perspective on the disappointment associated with the adoption of new management tools in the public sector, showing how MCSs can become battlegrounds for political contention rather than tools for management improvement. We contribute to literature utilizing assemblage theory for analysing management accounting change.

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The making of a multiplicity of overlapping controls

Nicolas,

Curtis,

Marcel

et al. 2024

AAAJ

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Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability

Pfister,

Otley,

Ahrens

et al. 2024

QRAM

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Purpose The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability. Design/methodology/approach The authors share a common concern about the future of humanity and nature. The authors challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm. Findings Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors. Research limitations/implications The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods. Practical implications This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators. Originality/value Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

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Out of control? Tracking system technologies and performance measurement

Cited by 2 publications

References 65 publications

The making of a multiplicity of overlapping controls

The making of a multiplicity of overlapping controls

Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability

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