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The purpose of this paper is to investigate how accounting and supply function specialists shape controls in collaborative supply networks (CSNs) and how both might co‐evolve.

This paper is a case study of an Australian metal manufacturer (“SteelBiz”) and its CSN is conducted.

The paper finds changes in both trust vis‐à‐vis formal controls and in intra‐organisational supply‐accounting relations occurred in a mutually constitutive manner. At SteelBiz, a shift to formal controls occurred due to the efforts of the accounting function in contesting organisational visibility. Overall, both intra‐ and inter‐organisational relations were found to co‐evolve.

The limitations of the paper include: an empirical examination of buyer organisations only; a focus on intra‐organisational issues between functional specialists to the relative exclusion of both more “macro” trends and inter‐personal relationships; and the limited generalisability associated with the methodology chosen. Future research should consider both buyer and supplier organisations and whether the “disciplinary alignments” observed here are reflective of more enduring patterns.

The contributions of this paper are two‐fold. First, the paper attempts to fill a gap in the literature pertaining to how intra‐organisational relations might influence network controls. Furthermore, the few studies that do exist describe the “intra‐inter” dynamic as uni‐directional only, whereas this paper reveals how both mutually constitute the other. Second, complexities into the trust‐formal control relationship are revealed while it is proposed that as CSN relations develop, process‐based mechanisms become more important than other relationship‐sustaining devices, with the trust‐formal control dynamic dependent on ongoing negotiation and information as mobilised by intra‐organisational participants.

To provide a conceptual framework for understanding the role of organizational control in the context of remote work arrangements.

The framework has been developed drawing on two distinct research streams. Existing frameworks on remote work arrangements enabled to identify relevant dimensions to include in our framework, namely drivers of adoption and outcomes of implementation. They also evidenced the importance of opening up the remote work implementation process addressing crucial management issues, notably organizational control. On the basis of extant organizational research we deconstructed the complexity of organizational control in its constituent elements and identified mechanisms of control enactment over time.

The framework links the dynamics of change in organizational control initiated by the adoption of remote work arrangements with its antecedents (drivers of adoption and characteristics of the remote work model) and implementation outcomes at individual, group and organizational level. It opens the implementation stage focusing on the dynamics of organizational control and clarifies its role when the organization decides to adopt remote working.

The framework assumes that organizational control is not a static entity but a process of mutual constitution between structures of controls and actions enacted over time by both managers and employees (remote workers and on-site colleagues). It shows the value of a process perspective that emphasizes time mechanisms underlying changes in organizational control of remote work. Moreover, it constitutes a valuable reference guide to interpret in an integrated way existing research on the issue and identify inconsistencies in empirical findings, relevant gaps and opportunities for future research.

The purpose of this paper is to analyze how Information technology (IT) controls influence the control environment’s components and the internal control system.

This paper aims to highlight how IT controls enable to improve the control environment assessment and implementation.

The analysis indicates that the implementation of the IT controls (IT organizational controls, IT process controls and IT soft variables controls) provides some indications for managers and auditors, who must implement or assess internal control system. A joint use of the three dimensions of IT control contributes to a better assessment of the individual components of the control environment. IT controls help managers to develop the design of the organizational structure and to identify the key processes to achieve the internal control objectives and to mitigate firm’s risk.

The examination of three IT control dimensions allows managers to expand their knowledge about these types of controls and change the way they approach technology-based processes and associated risks. This improves the understanding of the key aspects connected to the control environment. The paper provides a list of the relevant activities that affect the three types of IT controls. This is useful for managers to begin to frame the specific controls inside the three dimensions of IT control.

This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on accounting information systems themes and, through the examination of the IT controls, allows a better understanding of the hard and soft elements of the control environment.

In this chapter, I develop a model concerning effects of paternalistic organizational control on group creativity. I develop the model on the basis of a diverse set of literatures, including research on individual and group creativity, paternalistic leadership, self-systems theory, and its implications for impact of choice on intrinsic motivation. According to this model, (a) paternalistic organizational control enhances work group creativity for groups in the East; (b) the impact of paternalistic organizational control on group creativity is mediated by groups’ intrinsic motivation; and (c) national culture (i.e., East versus West) moderates the relationship between organizational control and group intrinsic motivation (and subsequently, group creativity) in such a way that organizational control would enhance intrinsic motivation (and creativity) for groups in the East, but it would inhibit intrinsic motivation (and creativity) for groups in the West.

This study examines the connection between different digital-twin characteristics and organizational control. Specifically, the study aims to examine whether the digital-twin characteristics exploration, guidance and gamification will affect formal and social control.

The study is based on an analysis of survey results from 139 respondents comprising applied university students who use digital twins.

The results offer an interesting contribution to the literature. The authors consider the digital-twin characteristics exploration, guidance and gamification and investigate their contribution to two types of organizational controls: formal and social. The results show that two characteristics, exploration and gamification, affect the extent to which digital twins can be utilized for social control. Exploration and guidance’s role is significant concerning the extent to which digital twins can be utilized for formal control.

This study contributes to literature by considering multiple digital-twin characteristics and their contribution to two different control outcomes. First, it diverges from previous technical-oriented research by investigating digital twins in a human context. Second, the study is the first to examine digital twins’ effects from an organizational control perspective systematically.

The purpose of this paper is to explore the process of evolution of medical autonomy as an analytic and historical aspect of the medical work organization in a public bureaucracy.

The authors draw on the analytic concept of organizational contradictions (Heydebrand, 1977) to inform a dialectical approach in organizational analysis. Semi-structured interviews with 20 doctors of a Greek general public hospital were conducted and archival data were collected.

The findings suggest that the historical development of two contradictions characterize the process of medical autonomy evolution. The first contradiction tends to develop between medical autonomy, as a self-control relation, and the established division of labour through which bureaucratic control is exercised over the allocation of resources and over the distribution of healthcare service. The second contradiction tends to develop between those reified aspects of the medical work organization and the ongoing organizing activity, i.e. activity towards extending, intensifying and centralizing organizational control over labour, resources and the distribution of healthcare services. These contradictions indicate a pressure towards constraining health professionals’ power to self-define their relationship with patients and towards curtailing their discretionary domain over the use of resources.

This paper offers an empirical approach to materialist dialectics for organizational analysis towards conceptualizing change as a historical process.

This paper aims to find out the impact of enabling organizational control on employee affective organizational commitment. Moreover, based on self-determination theory, this paper also explains the process through which this relationship works.

This paper has adopted an explanatory study using a cross-sectional design. Data was collected from the alumni of a business school in France using a survey strategy. Structural equation modeling has been used to validate the measure and to test the hypotheses.

The results of this study reveal that there is a positive relationship between enabling organizational controls and employee affective organizational commitment. Moreover, this study also shows that this relationship is mediated by the satisfaction of the need for autonomy.

This study serves as a guide for the management to achieve organizational goals as well as employees’ organizational commitment.

This study enriches the literature in the field of organizational theory by showing the positive effect of enabling organizational control on employees’ affective commitment.

The purpose of this paper is to demonstrate how top managers seek to provide the necessary leadership inside an organisation when sustainability is a primary strategic objective, and the paper seeks to ask to what extent it is possible to influence sustainability at the operational level by contemporary management control systems as it proposes to integrate the perspective of organizational culture.

The paper is based on a single case study of Novo Nordisk A/S.

The paper concludes by asking questions to managerial practice as well as to theory, concerning to what extent sustainability practices are measured by concurrent management control systems, and to what extent organizational culture perspective is a necessary prerequisite to manage and control sustainable leadership practice.

Future research should engage in exploring informal and organizational cultural aspects of how managers control the integration of sustainability into business practice.

The paper is based on a single case study of a company internationally known for its high standards of sustainable leadership practice, and the conclusions therefore provide guidelines for other managers considering ways of integrating sustainability.

The paper brings new attention to the appropriateness of existing management control systems when managers attempt to control sustainability practices and it suggests the importance of organizational culture in an original case study of Novo Nordisk A/S.

The purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change.

This paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature.

The VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between stability and change.

The evaluation of current management control systems produces specific suggestions for improving the levers of control framework

The VSM has not previously been aligned with management control frameworks.