Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England

Kominis, Georgios; Dudau, Adina

doi:10.1016/j.mar.2012.04.002

Cited by 57 publications

(56 citation statements)

References 50 publications

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“…While Simon's (1995) framework has been initially developed as a framework for intra-firm relationships, only recently it has also been applied for inter-firm relationships (Kominis and Dudau 2012;Rodrigue et al 2013). He identifies four systems of levers of control that are used to exercise control, naming them LOCs (levers of control): belief, boundary, diagnostic and interactive systems.…”

Section: Management Control Systemmentioning

confidence: 99%

Trust, control and knowledge transfer in small business networks

et al. 2017

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The ability to transfer knowledge effectively in the networks of small and medium-sized firms (SMEs) is paramount for supporting firm competitiveness. Our research is the first one that explores the joint effect of trust and control mechanisms on knowledge transfer in the case of networks of SMEs. We use a multiple case study approach based on six Italian networks of SMEs. We analyse the joint impact of different ethical based trustworthiness factors-namely benevolence and integrity-and the levers of control (LOCs)-namely, belief, boundary, diagnostic and interactive LOCs-on knowledge transfer between SMEs in networks. We find that trust substitutes for the implementation of boundary, diagnostic, and belief tools, while it works jointly with interactive tools in order to support knowledge transfer. These insights not only provide a rich foundation for follow-up research, but also inform SME managers about how to increase the effectiveness and efficiency of knowledge transfer with their network partners.

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Section: Management Control Systemmentioning

confidence: 99%

Trust, control and knowledge transfer in small business networks

et al. 2017

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“…Governance affects interorganisational relations, e.g. conflicts between relational and bureaucratic governance brought lower expectations of supplier behaviour (Johansson and Siverbo, 2011); and vertical and horizontal controls in municipal joint ventures diminished trust, which impaired the realisation of economies of scale (Kominis and Dudau, 2012).…”

Section: Reconstituting the Public Sectormentioning

confidence: 99%

Has Management Accounting Research been critical?

Hopper

Bui

2016

Management Accounting Research

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“…En la literatura se encuentran diferentes descripciones del uso interactivo de la información de control, como por ejemplo: se caracteriza por un alto nivel de participación de todos los miembros de la organización para examinar la actual estrategia y fomentar el diálogo para buscar nuevas líneas (Kominis y Dudau, 2012); se caracteriza por un diálogo activo y frecuente entre los directivos de la organización (Widener, 2007); representa un proceso de control que facilita la participación e interacción entre empleados de diferentes áreas de la organización (Abernethy y Brownell, 1999); se caracteriza por reuniones cara a cara entre los directivos y empleados de la organización (Mundy, 2010). Tessier y Otley (2012) señalan que esta diversidad de descripciones ha generado 2 problemas: por un lado, el concepto de uso interactivo sigue confuso en la literatura; por otro lado, los efectos del uso interactivo sobre el comportamiento y la motivación de los empleados siguen sin clarificarse (Bisbe et al, 2007).…”

Section: Revisión De La Literaturaunclassified

El uso interactivo de la información de control y las respuestas emocionales de los empleados

Gómez-Ruiz

Naranjo‐Gil

2016

Revista de Contabilidad

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información del artículo Historia del artículo: Recibido el 29 de octubre de 2014 Aceptado el 19 de febrero de 2015 On-line el xxx Códigos JEL: M41 D23 M12 Palabras clave: Sistemas de control de gestión Uso interactivo Experimentos Emociones Rendimientor e s u m e n La literatura contable ha destacado que el uso interactivo de los sistemas de control de gestión genera en los empleados comportamientos proactivos que influyen positivamente en su rendimiento. Sin embargo, los procesos a través de los cuales este uso interactivo influye en el comportamiento de los individuos siguen sin estar identificados. Parte de este vacío en la literatura se puede explicar porque se ha tratado el uso interactivo como un concepto unidimensional. En el presente trabajo se distinguen 5 dimensiones del uso interactivo y se aísla el efecto de una de ellas sobre el comportamiento de los individuos. Analizamos un modelo de mediación que relaciona el uso interactivo con el rendimiento. Las hipótesis del trabajo se analizan con un experimento realizado con 84 estudiantes. Los resultados demuestran que el uso interactivo provoca respuestas emocionales positivas en los individuos, lo que determina cambios en su comportamiento e incide positivamente en su rendimiento © 2014 ASEPUC. Publicado por Elsevier España, S.L.U. Este es un artículo Open Access bajo la licencia CC BY-NC-ND (http://creativecommons.org/licenses/by-nc-nd/4.0/). The interactive use of control information and the emotional responses of employeesJEL classification: M41 D23 M12 Keywords: Management control systems Interactive use Experiments Emotions Performance a b s t r a c tAccounting literature has highlighted that the interactive use of management control systems generates proactive behaviors in employees and increases their performance. Nevertheless, the processes through which the interactive use influences employees' behavior are still not identified. This gap in the literature can be overcome if researchers do not treat the interactive use concept as one-dimensional. In the present paper the five dimensions of the interactive use of management control systems are identified and the effect of one dimension on individuals' behavior is examined. We analyze a mediation model that positively relates the interactive use of control information with individuals' performance. The hypotheses are tested through an experimental study conducted among 84 students. Results show that the interactive use causes emotional responses on individuals that determine positive changes in their level of performance.

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Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England

Cited by 57 publications

References 50 publications

Trust, control and knowledge transfer in small business networks

Trust, control and knowledge transfer in small business networks

Has Management Accounting Research been critical?

El uso interactivo de la información de control y las respuestas emocionales de los empleados

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