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Article
Publication date: 16 August 2019

Erik Strauss and Sophie Tessier

Abstract

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

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Article
Publication date: 5 August 2019

Stefan Grunwald-Delitz, Erik Strauss and Juergen Weber

This paper aims to advance understanding of the role of informal controls for governing day-to-day interactions in the execution phase of interfirm collaborations. It…

Abstract

Purpose

This paper aims to advance understanding of the role of informal controls for governing day-to-day interactions in the execution phase of interfirm collaborations. It explores the nature of these informal controls and how they are used by the firm’s partners during this phase.

Design/methodology/approach

In-depth case study of a lateral relationship between a car manufacturer and its suppliers, based on interviews, observations and archival material, and using concepts from the field of psychology.

Findings

The results reveal an interfirm collaboration in which the supplier, in particular, relies on so-called informal interpersonal controls for micro-contracting and solving the control problems of its day-to-day interactions. Specifically, the study finds that the collaboration partners rely on interpersonal influence tactics for influencing behavior, coordinating the activities of the collaboration partners, and mitigating collaborative risks. Depending on the specific individual, in terms of, for example, their “mood”, and the contingencies of the explicit interaction, such as contradicting flanking contractual agreements, the actors engage in different activities, including ingratiation, pressure or rational persuasion.

Originality/value

This study illuminates the role of informal controls in interfirm settings by distinguishing analytically between interpersonal and interorganizational informal controls. By mobilizing the psychological concepts of interpersonal influence tactics, the extant research in this field is complemented through the illustration of how the actors use informal control mechanisms, depending on their corresponding counterpart, and the specific situation of the interaction. The findings thereby highlight the situated nature of governance, suggesting that governance between collaboration partners is not a static condition, rather an ongoing process in which the actors use, and alternate between, distinct tactics in their daily interactions.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 3
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 12 October 2015

Utz Schäffer, Erik Strauss and Christina Zecher

This study investigates in depth how decision-making of different organisational members is shaped by various management control systems (MCSs) that reflect different…

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2684

Abstract

Purpose

This study investigates in depth how decision-making of different organisational members is shaped by various management control systems (MCSs) that reflect different institutional logics, how the entire organisation deals with the arising institutional complexity and which role different management controls as a system play in such situations.

Design/methodology/approach

A case study was conducted on a German Mittelstand firm whose MCSs were shaped by three different logics over time: a family logic, a stakeholder logic and a shareholder logic.

Findings

This paper shows how different actors of an organisation confronted with institutional complexity used selective coupling of different MCS components and compartmentalizing MCS components to deal with clashing institutional logics. Thereby, it was possible for the actors to balance different sub-communities within the firm that were shaped by conflicting but yet complementary logics that were required for organisational survival.

Research limitations/implications

This study contributes to the understanding of how an MCS can be exploited for organisational structural responses to multiple logics. Due to this research design, the present study deals with challenges of ex post rationalization.

Practical implications

The results show options for organisational leaders to deal with different kind of worldviews (i.e. logics) that shape employees’ behaviour. Particularly, this paper explains how leaders can restructure their MCSs to influence human behaviour in times of radical change.

Originality/value

This paper contributes to the literature on MCSs by showing what role MCSs play in structural responses to institutional complexity.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 31 May 2013

Erik R. Strauss, Pascal Nevries and Juergen Weber

This study aims to consider how emerging management control systems (MCS) form the MCS package of start‐up firms. Based on institutional theory, the authors aim to better…

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2007

Abstract

Purpose

This study aims to consider how emerging management control systems (MCS) form the MCS package of start‐up firms. Based on institutional theory, the authors aim to better understand reasons for introducing MCS and the reciprocity between the parts of the firm's overall MCS package.

Design/methodology/approach

The authors apply a qualitative cross‐sectional field study approach involving 74 interviews with key stakeholders in 20 young start‐up firms with venture capital financing. Interview data are fully transcribed, analysed, checked, and triangulated.

Findings

The results uncover the main constituents of start‐up firms in three different institutional fields (nascent, start‐up, post start‐up), which substantially impact on the introduction of new MCS and the subsequent MCS packages. The introduction of formal MCS seems to be divided into different phases.

Research limitations/implications

This study is subject to the limitations of case‐based research. Moreover, the theoretical underpinning of institutional theory potentially underestimates the influence of agency on social behaviour and structures.

Practical implications

The study highlights the major drivers of establishing a set of control systems through which the interests of different stakeholders are aligned. A multitude of concrete examples of managing controls are given, including reasons for their introduction and their effects.

Originality/value

This paper sheds light on the introduction of MCS in young firms. This complements prior research, which has almost exclusively focused on MCS in more mature and established firms. Moreover, the authors deepen prior insights that are primarily focused on isolated formal components of MCS, by understanding MCS as a package.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Content available

Abstract

Details

Qualitative Research in Accounting & Management, vol. 11 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 29 July 2019

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

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Article
Publication date: 1 September 2001

Erik S. Rasmussan, Tage Koed Madsen and Felicitas Evangelista

Attempts to consider how a founder has reduced equivocality in relation to support networks and reducing risks, especially in an international environment. Presents the…

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3555

Abstract

Attempts to consider how a founder has reduced equivocality in relation to support networks and reducing risks, especially in an international environment. Presents the case studies of five Danish and Australian born global companies. Considers different global models and their limitations. Presents the findings of recent surveys in this area. Concludes that internationalization has not been the primary objective in the founding process and gives direction for further research.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 13 no. 3
Type: Research Article
ISSN: 1355-5855

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Book part
Publication date: 16 October 2017

Jiří šubrt

Abstract

Details

The Perspective of Historical Sociology
Type: Book
ISBN: 978-1-78743-363-2

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Article
Publication date: 12 March 2019

Erik M. Hines, Joseph N. Cooper and Michael Corral

Black and Latino males face challenges to college-going that may alter their decision to attend college. However, many Black and Latino males have successfully enrolled…

Abstract

Purpose

Black and Latino males face challenges to college-going that may alter their decision to attend college. However, many Black and Latino males have successfully enrolled and matriculated through college. This study aims to explore the precollege factors that influenced the college enrollment and persistence for first generation Black and Latino male collegians (N = 5) at a predominantly white institution located in the Northeastern area of the USA. Two major themes (i.e., pre-college barriers and pre-college facilitators) along with several subthemes emerged from the data. The authors discuss recommendations for teachers, school counselors, and administrators in assisting Black and Latino males prepare for enrollment and persistence in college.

Design/methodology/approach

A qualitative approached was used for this research study. A focus group was incorporated because it enabled participants to discuss their experiences in a single setting with other participants with similar backgrounds and thus through contrast and group dialogue vital insights related the phenomena of interest can be identified (Kitzinger, 1995). Individual interviews were conducted to engage in a more in-depth data collection process with the participants in a one-one-setting.

Findings

Pre-college barriers and pre-college facilitators were the major themes of this research study. The subthemes originated from the frameworks of Community Cultural Wealth (Yosso, 2005) and Constellation Mentoring (Kelly and Dixon, 2014).

Originality/value

The paper will contribute to the research literature, as the authors are exploring the experiences of Black male collegians from a Northeastern PWI. There is a dearth of literature in this area of research.

Details

Journal for Multicultural Education, vol. 13 no. 1
Type: Research Article
ISSN: 2053-535X

Keywords

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Book part
Publication date: 5 February 2019

Harvey A. Farberman

Gregory P. Stone (1921–1981) made original contributions to the fields of urban sociology, social psychology, sociology of sport, and sociological theory. His work gave…

Abstract

Gregory P. Stone (1921–1981) made original contributions to the fields of urban sociology, social psychology, sociology of sport, and sociological theory. His work gave rise to a set of empirically grounded concepts including nonranked status aggregates, personalization, universes of appearance, and personal and collective identity. These concepts developed over time, were based on quantitative research, and provide continuity to Stone’s work. This essay will elaborate on these concepts in order to consolidate and interpret Stone’s contribution to sociology.

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