Performance, Risk, and Overflows: When Are Multiple Management Control Practices Related?

Jan Mouritsen, Isabel Pedraza-Acosta*, Sof Thrane

*Corresponding author af dette arbejde

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Abstract

Current research relates multiple control practices as packages, systems, or accumulations. This relationship signifies that management control practices exist as multiplicities and interact in various ways. These interactions strengthen management control practices. However, this generalisation misses the when of relations, which is a problem, as management control practices are not always related, for example, because they often have their own domain attached to an organisational entity’s tasks. This paper reports on a study of a firm’s (Automaker) management control of its supply chain. This was organised as two types of concern – risk and performance management – that were delegated to two organisational entities each having its associated management control practices. This organisation was a delegation of responsibilities, decision rights and control practices. The study draws on Michel Callon’s distinction between framing and overflow to analyse the framing activity involved in upholding this separation and the overflows stemming from the difficulties of upholding strong framings. In effect, the paper discusses when risk and performance management practices are related, un-related and re-related and concludes that the when helps explain how the relation works to rearrange the importance of the framings and via overflows to introduce completely new framing devices.
OriginalsprogEngelsk
Artikelnummer100796
TidsskriftManagement Accounting Research
Vol/bind55
Antal sider15
ISSN1044-5005
DOI
StatusUdgivet - jun. 2022

Emneord

  • Multiple control systems
  • Overflows
  • Risk management
  • Performance management
  • Framing
  • Supplier relations

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