Rethinking Managerial Control in the Contemporary Context

Corre, Jean-Yves Le; Burger‐Helmchen, Thierry

doi:10.1007/978-3-030-65273-9_20

Cited by 2 publications

(1 citation statement)

References 43 publications

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“…Finally, we have to take into account that managerial control is not a uniform course that can be taught in the same way everywhere [33]. As a professional skill, managerial control supposes that the manager collects information, aggregate them into performance measures, and takes decisions based on them.…”

Section: Lessons Learned and Insight For Teachersmentioning

confidence: 99%

Managerial Control in an Online Constructivist Learning Environment: A Teacher’s Perspective

Corre

Burger‐Helmchen

2022

Knowledge

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This article presents the lessons learned from an online teaching experience in the field of managerial control. The study aims to identify the determinants which influence collaborative behaviors between students in management studies and more specifically during the construction of performance measures. A business simulation specifically elaborated for this study is used. The study is conducted through a particular research design consisting of an online learning environment built on constructivist learning principles. The learning environment simulates the different steps of a performance dashboard creation (a set of performance indicators) for a fictitious organization. The study adopts an exploratory sequential design to explore and examine social behaviors during the process of knowledge construction related to performance measures. It contributes to a better understanding of the role of cognitive and behavioral skills in the profession of management accounting and how teachers can incorporate such aspects into their courses. It helps to build awareness among educators about the benefits of using digital learning solutions to help students in accounting and managerial control develop their professional skills most effectively.

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Section: Lessons Learned and Insight For Teachersmentioning

confidence: 99%

Managerial Control in an Online Constructivist Learning Environment: A Teacher’s Perspective

Corre

Burger‐Helmchen

2022

Knowledge

View full text Add to dashboard Cite

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Responsible Management-as-Process of Smoothing–Striating: Transcending Freedom or Control Contingencies

Laasch,

McLean,

Aroles

2024

J Bus Ethics

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Enactment of responsible management (RM) can be fostered by giving actors discretionary freedom to act responsibly and/or by controlling them to act responsibly. RM research has dominantly taken a contingency approach that focuses on conditions under which actors should choose either freedom or control. However, this approach does not offer insights into entangled freedom and control dynamics and is a poor fit for the inherently processual RM phenomenon. We propose a paradox process alternative, mobilizing the lens of smoothing–striating dynamics, which we apply to the Becoming Responsible Initiative (BRI) case. Smoothing fosters creativity, discretion, and lines of flight. It is dynamically entangled with striating, which fosters standardization, strictures, and the direction of enactment. We present a rhizomatic process model based on a thematic template analysis of 104 interviews, observations over 30 months, and documentary evidence. The model explains how a tension spring of over/under smoothing–striating drives RM enactment in four modes: pervasive smoothing, selective smoothing, rigid striating, and flexible striating. Each mode involves dynamics between smoothing–striating unfolding in distributed RM encounters. We contribute to the RM literature by presenting a framework explaining the paradoxical-processual dynamics of RM enactment. Our framework also transcends the freedom or control contingency approach, and adds an intricate methodology for processual analysis to the paradox discussion.

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Rethinking Managerial Control in the Contemporary Context

Cited by 2 publications

References 43 publications

Managerial Control in an Online Constructivist Learning Environment: A Teacher’s Perspective

Managerial Control in an Online Constructivist Learning Environment: A Teacher’s Perspective

Responsible Management-as-Process of Smoothing–Striating: Transcending Freedom or Control Contingencies

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