Search results

1 – 10 of over 5000
To view the access options for this content please click here
Article

Winnie O’Grady

This paper aims to consider the enabling and coercive features of formal control in non-hierarchical settings and the factors influencing perceptions of controls.

Abstract

Purpose

This paper aims to consider the enabling and coercive features of formal control in non-hierarchical settings and the factors influencing perceptions of controls.

Design/methodology/approach

This paper is a qualitative case study of a single organization. Data are collected via semi-structured interviews, a range of published materials and a management presentation. Analysis considered the features of coercive and enabling control at the level of individual controls.

Findings

In this highly decentralized organization, internal and global transparency predominate and help managers respond to contingencies in flexible ways. Managers cannot repair certain elements of controls to ensure there is stability in an otherwise flexible system. The existence (absence) of enabling features combined with the type of controls (e.g. action or results controls) lacking enabling features influence managers’ perceptions of control.

Research limitations/implications

Few studies have considered formal controls in non-hierarchical organizations. The findings reveal the importance of minimally coercive control features in creating a stable structure for controlling performance. The findings may not be relevant to other hierarchical organizations.

Originality/value

The study is conducted in a highly decentralized context where managers have extensive autonomy (flexibility). The context allows the role of minimally coercive control features to be explored in an essentially enabling organizational setting.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

To view the access options for this content please click here
Article

Jonathan Shaffer and Todd Darnold

Drawing on the resource-based view (RBV) of the firm and the norm of reciprocity, this paper examines the relationship between high-performance human resources practices…

Abstract

Purpose

Drawing on the resource-based view (RBV) of the firm and the norm of reciprocity, this paper examines the relationship between high-performance human resources practices (HPHRPs) and employee counterproductive work behavior (CWB), and whether HPHRP interact with coercive control systems to predict these outcomes.

Design/methodology/approach

Using meta-ethnographic data collected from 149 organizational ethnographies, the authors test the hypotheses that (a) HPHRP are negatively related to CWB and (b) HPHRP and coercive control interact such that the relationship between HPHRP and CWB is weaker when coercive control is high.

Findings

The analysis finds that HPHRP and coercive control interacted such that HPHRP was negatively associated with CWB, but only when coercive control was low. When coercive control was high, the relationship between HPHRP was negated.

Practical implications

The results suggest that HPHRP are negatively related to counterproductive behaviors; but when coercive control systems are strong, the potential benefits of HPHRP in terms of reducing CWB may be lost.

Originality/value

This study examines the relationship between HPHRP and a comprehensive set of CWB. By examining the interaction between HPHRP and coercive control, the authors add to literature demonstrating that the effects of HPHRP may be dependent on an organization’s operational strategy. Finally, our use of meta-ethnographic data offers a methodological approach that may increase the generalizability of our findings.

Details

Journal of Managerial Psychology, vol. 35 no. 7/8
Type: Research Article
ISSN: 0268-3946

Keywords

To view the access options for this content please click here
Article

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Book part

Robin R. Radtke and Sally K. Widener

The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical…

Abstract

Purpose

The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical variables at both the level of the individual and the group. We also provide multiple ideas for future research studies.

Methodology/approach

An overview of prior literature in management control systems is presented with an aim toward identifying gaps in research knowledge.

Findings

As a result of our investigation into the intersection between management control and ethics, it is evident that there are many future areas ripe for enquiry.

Research implications

This study contributes theoretically by conceptualizing the integration of ethical considerations with how control systems are used, and then offering ideas for future research directions.

Originality/value

Our research investigates the intersection between management control and ethics. To the best of our knowledge, we are the first to delve into this critical area.

Details

Performance Measurement and Management Control: Contemporary Issues
Type: Book
ISBN: 978-1-78560-915-2

Keywords

To view the access options for this content please click here
Article

Anne Marie Doherty and Nicholas Alexander

As international retailers continue to employ franchising as a major method of market entry, the control of these international retail franchise networks becomes of…

Abstract

Purpose

As international retailers continue to employ franchising as a major method of market entry, the control of these international retail franchise networks becomes of significant importance. The aim of this paper is to examine the methods by which UK‐based international fashion franchisors control franchisees and their international franchise businesses.

Design/methodology/approach

The paper employs a qualitative methodology and a multiple case design. Six UK‐based fashion retailers with international franchise operations form the empirical basis of the study.

Findings

The franchise contract, support mechanisms, franchise partner selection, the franchise relationship and the use of master/area franchising were found to be the major methods by which international retail franchisors exert control over their franchise networks. While coercive and non‐coercive sources of power were identified in the form of the franchise contract and support mechanisms, the paper also identifies sources of relationship power and organisational power.

Practical implications

The paper provides practical information to existing international franchisors and those firms considering the move into the international marketplace via the franchise mode of operation. By highlighting additional sources of power in the form of organisational and relationship power, franchisors are offered further means by which to control their international businesses than hitherto identified in the international franchise literature.

Originality/value

Traditional franchise research suggests that there is a dichotomy in the sources of power available to franchisors, that is, coercive or non‐coercive sources of power. While acknowledging the existence and importance of these sources of power and their related methods of control, this paper adds further dimensions to the academic debate by introducing relationship power and organisational power. Therefore, franchise partner selection, the franchise relationship and the use of master/area franchising emerge from the qualitative findings as further control mechanisms available to international retail franchisors.

Details

European Journal of Marketing, vol. 40 no. 11/12
Type: Research Article
ISSN: 0309-0566

Keywords

To view the access options for this content please click here
Article

June Borge Doornich, Katarina Kaarbøe and Anatoli Bourmistrov

This paper aims to explore how changes in the coercive and enabling orientations of the organizational rule system influence the attention managers pay to rules.

Abstract

Purpose

This paper aims to explore how changes in the coercive and enabling orientations of the organizational rule system influence the attention managers pay to rules.

Design/methodology/approach

The findings of a case study covering a multinational energy company, which are interpreted based on insights from the coercive/enabling bureaucracy literature and the evolution of rules literature, help explain how rules can direct attention.

Findings

The findings suggest that the tensions between corporate management’s intentions for an organization’s rule system and the attention middle (country) managers pay to those rules were the main driver of dialectic changes in the rule system. The more coercive the rule system became, the more middle managers diverted their attention away from rule compliance. The paper shows how the dialect change process constituted a dynamic interaction between mindful “rule setters” and mindful “rule followers.” The alignment between intentions and attention was reestablished by better balancing the coercive and enabling orientations of the rule system: enabling better flexibility, enhancing internal transparency based on local business logic and improving global transparency through closer alignment of local and global growth and efficiency goals. Surprisingly, the repair characteristic was not as important.

Originality/value

The findings contribute to the literature by showing how the enabling and coercive characteristics of an organizational rule system constitute managerial attention artifacts. The paper demonstrates how tensions between corporate intentions and local contingencies in the context of global organizations can lead to constrictive change and create a win-win situation for both central and local actors by better balancing the coercive and enabling orientations of the rule system. It also offers new insights into the dialectic change process in an organization’s rule system based on attention view toward organizational rules.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

To view the access options for this content please click here
Article

Seleshi Sisaye

This paper applies organizational development (OD) process‐cultural and structural change strategies to synthesize Etzioni's three approaches to power and compliance…

Abstract

Purpose

This paper applies organizational development (OD) process‐cultural and structural change strategies to synthesize Etzioni's three approaches to power and compliance: normative, coercive and remunerative to study the management control systems of teams in organizations.

Design/methodology/approach

The paper uses library‐archives research.

Findings

OD's process and structural differences have affected team members' commitment and operating performance in these three control systems. Advances in information technology have introduced new forms of normative: surveillance control.

Research limitations/implications

If MCS are viewed as adaptive systems, the design and implementation of MCS center on identifying those contingent OD process and structural conditions that support team management in these three control systems.

Originality/value

The management control literature has not applied Etzioni's basis of power and compliance typologies to study the administrative control of teams. This paper fills this research gap by synthesizing and integrating the OD and MCS literature.

Details

Leadership & Organization Development Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0143-7739

Keywords

To view the access options for this content please click here

Abstract

Details

Qualitative Research in Accounting & Management, vol. 16 no. 2
Type: Research Article
ISSN: 1176-6093

To view the access options for this content please click here
Article

Seleshi Sisaye

Aims to apply organizational systems perspectives to discuss the three types of organizational development (OD) and management control systems (MCS): normative, coercive

Abstract

Purpose

Aims to apply organizational systems perspectives to discuss the three types of organizational development (OD) and management control systems (MCS): normative, coercive and remunerative‐instrumental (utilitarian) that affect the operating performance of teams.

Design/methodology/approach

The paper examines the effect that managerial power relations, cultural process and structural change intervention of these three types of control systems have on the formation (size, composition, and strategies), and operational activities (functions and assignment of tasks) of teams. The paper uses library archives research to study OD, MCS and teams. It has applied an organizational systems perspective that examines the effects of OD and MCS on teams' management.

Findings

Recent new directions in management control systems and OD process and structural intervention strategies have transformed management accounting control systems as the new administrative control innovations mechanisms for managing teams' performance and activities in industrial organizations. Accordingly, the traditional mechanistic control approach has been substituted or replaced by organic‐based processes and structures of team‐based control systems.

Practical implications

In organizations, the management of teams is multi‐dimensional, involving the simultaneous use of normative, remunerative and coercive control mechanisms. The paper advances the views that the effectiveness of team management in organizations is contingent upon several structural and process factors including the mix of these three types of compliance systems and the form of organizational setting, i.e. manufacturing or professional organizations.

Originality/value

In the management control literature, the management of teams has centered on normative or remunerative or coercive control systems. This paper shows that OD's cultural process and structural intervention strategies provide new directions to address these three types of management control system for teams in industrial organizations.

Details

Leadership & Organization Development Journal, vol. 26 no. 1
Type: Research Article
ISSN: 0143-7739

Keywords

To view the access options for this content please click here
Article

Barry Quinn and Anne Marie Doherty

Franchising is fast becoming one of the most popular entry mode strategies for international retail companies when moving into international markets. Academic research…

Abstract

Franchising is fast becoming one of the most popular entry mode strategies for international retail companies when moving into international markets. Academic research, however, has only recently begun to examine international franchising within the context of retailer internationalisation. A major gap in the literature is the nature of the international retail franchise relationship and, in particular, the mechanisms used to control and co‐ordinate the international franchise network. This paper reports the findings from an in‐depth, ethnographic study of the internationalisation activity of one retail franchise company and examines the extent to which the marketing channels and agency theory literatures can, in practice, explain power and control in international retail franchising.

Details

International Marketing Review, vol. 17 no. 4/5
Type: Research Article
ISSN: 0265-1335

Keywords

1 – 10 of over 5000