The Impact of Society on Management Control Systems

Jan Greve, Christian Ax, Johan Dergård, Tobias Johansson, Carsten Rohde, Torkel Strömsten, Jeanette Willert, Rolf Brühl, David Bedford, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Michael Hanzlick, Sophie Hoozee, Poul Israelsen, Otto Janschek, Daniel Johanson, Dag Oivind Madsen, Teemu Malmi, Mikko SandelinThomas Toldbod

Publikation: KonferencebidragPaperForskningpeer review

Resumé

The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in societies we should expect that design and use of MCS vary between societies. This idea opposes with the structural contingency theory where universally valid contingency factors are postured. Two null hypotheses are formulated and tested; 1) The levels of contingencies do not differ between societies and 2) The effects of contingencies on MCS do not differ between societies. Data derive from a cross‐national survey encompassing 757 firms from 10 countries (eight European nations, Canada, Australia). Results indicates that contingencies vary between societies and, more significant, effects of contingencies on MCS also vary
between societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.
OriginalsprogEngelsk
Publikationsdato2014
Antal sider32
StatusUdgivet - 2014
Begivenhed12th Manufacturing Accounting Research Conference - Copenhagen Business School. CBS, Frederiksberg, Danmark
Varighed: 11 jun. 201413 jun. 2014
Konferencens nummer: 12
http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Konference

Konference12th Manufacturing Accounting Research Conference
Nummer12
LokationCopenhagen Business School. CBS
LandDanmark
ByFrederiksberg
Periode11/06/201413/06/2014
Internetadresse

Bibliografisk note

CBS Bibliotek har ikke adgang til materialet

Citer dette

Greve, J., Ax, C., Dergård, J., Johansson, T., Rohde, C., Strömsten, T., ... Toldbod, T. (2014). The Impact of Society on Management Control Systems. Afhandling præsenteret på 12th Manufacturing Accounting Research Conference, Frederiksberg, Danmark.
Greve, Jan ; Ax, Christian ; Dergård, Johan ; Johansson, Tobias ; Rohde, Carsten ; Strömsten, Torkel ; Willert, Jeanette ; Brühl, Rolf ; Bedford, David ; Ditillo, Angelo ; Dossi, Andrea ; Gosselin, Maurice ; Hanzlick, Michael ; Hoozee, Sophie ; Israelsen, Poul ; Janschek, Otto ; Johanson, Daniel ; Madsen, Dag Oivind ; Malmi, Teemu ; Sandelin, Mikko ; Toldbod, Thomas. / The Impact of Society on Management Control Systems. Afhandling præsenteret på 12th Manufacturing Accounting Research Conference, Frederiksberg, Danmark.32 s.
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Greve, J, Ax, C, Dergård, J, Johansson, T, Rohde, C, Strömsten, T, Willert, J, Brühl, R, Bedford, D, Ditillo, A, Dossi, A, Gosselin, M, Hanzlick, M, Hoozee, S, Israelsen, P, Janschek, O, Johanson, D, Madsen, DO, Malmi, T, Sandelin, M & Toldbod, T 2014, 'The Impact of Society on Management Control Systems' Paper fremlagt ved 12th Manufacturing Accounting Research Conference, Frederiksberg, Danmark, 11/06/2014 - 13/06/2014, .

The Impact of Society on Management Control Systems. / Greve, Jan ; Ax, Christian; Dergård, Johan; Johansson, Tobias; Rohde, Carsten; Strömsten, Torkel; Willert, Jeanette; Brühl, Rolf; Bedford, David; Ditillo, Angelo; Dossi, Andrea; Gosselin, Maurice; Hanzlick, Michael; Hoozee, Sophie; Israelsen, Poul; Janschek, Otto; Johanson, Daniel; Madsen, Dag Oivind; Malmi, Teemu; Sandelin, Mikko; Toldbod, Thomas.

2014. Afhandling præsenteret på 12th Manufacturing Accounting Research Conference, Frederiksberg, Danmark.

Publikation: KonferencebidragPaperForskningpeer review

TY - CONF

T1 - The Impact of Society on Management Control Systems

AU - Greve, Jan

AU - Ax, Christian

AU - Dergård, Johan

AU - Johansson, Tobias

AU - Rohde, Carsten

AU - Strömsten, Torkel

AU - Willert, Jeanette

AU - Brühl, Rolf

AU - Bedford, David

AU - Ditillo, Angelo

AU - Dossi, Andrea

AU - Gosselin, Maurice

AU - Hanzlick, Michael

AU - Hoozee, Sophie

AU - Israelsen, Poul

AU - Janschek, Otto

AU - Johanson, Daniel

AU - Madsen, Dag Oivind

AU - Malmi, Teemu

AU - Sandelin, Mikko

AU - Toldbod, Thomas

N1 - CBS Library does not have access to the material

PY - 2014

Y1 - 2014

N2 - The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in societies we should expect that design and use of MCS vary between societies. This idea opposes with the structural contingency theory where universally valid contingency factors are postured. Two null hypotheses are formulated and tested; 1) The levels of contingencies do not differ between societies and 2) The effects of contingencies on MCS do not differ between societies. Data derive from a cross‐national survey encompassing 757 firms from 10 countries (eight European nations, Canada, Australia). Results indicates that contingencies vary between societies and, more significant, effects of contingencies on MCS also varybetween societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.

AB - The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in societies we should expect that design and use of MCS vary between societies. This idea opposes with the structural contingency theory where universally valid contingency factors are postured. Two null hypotheses are formulated and tested; 1) The levels of contingencies do not differ between societies and 2) The effects of contingencies on MCS do not differ between societies. Data derive from a cross‐national survey encompassing 757 firms from 10 countries (eight European nations, Canada, Australia). Results indicates that contingencies vary between societies and, more significant, effects of contingencies on MCS also varybetween societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.

M3 - Paper

ER -

Greve J, Ax C, Dergård J, Johansson T, Rohde C, Strömsten T et al. The Impact of Society on Management Control Systems. 2014. Afhandling præsenteret på 12th Manufacturing Accounting Research Conference, Frederiksberg, Danmark.