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Article
Publication date: 23 March 2010

Introduction to management controls and new organisational forms

Mathew Tsamenyi and John Cullen

This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the…

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Abstract

Purpose

This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue.

Design/methodology/approach

The findings reported in the paper are based on desk research and review of the papers contained in the issue.

Findings

The paper finds that management control systems can perform various coordinating and governance roles in managing new organisational forms. However, management control systems designers must be aware of the complexities of these new organisational arrangements.

Originality/value

The paper is a summary of studies exploring the roles of management controls in new organisational forms. The issues addressed in these studies are important in furthering our understanding of the changing roles of management control systems.

Details

Journal of Accounting & Organizational Change, vol. 6 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/18325911011025669
ISSN: 1832-5912

Keywords

  • Managers
  • Control
  • Organizational structures
  • Supply chain management
  • Outsourcing

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Article
Publication date: 15 February 2016

Accounting in new public management (NPM) and shifting organizational boundaries: Evidence from the Greek Show Caves

Nikos Kartalis, Mathew Tsamenyi and Kelum Jayasinghe

The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations…

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Abstract

Purpose

The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations subjected to conflicting objectives as a result of new public management (NPM) reforms.

Design/methodology/approach

The analysis is based on case studies of four cultural organizations (Show Caves) in Greece. Data are collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu’s concepts of “field”, “capital” and “habitus” and Llewellyn’s analysis of organizational boundary maintenance.

Findings

The study observes that NPM reforms contributed to shifting organizational boundaries – from cultural/archaeological to economic/financial and this resulted in conflicting organizational objectives. This subsequently created conflicts between key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus) they occupy, and the capital (political, cultural and symbolic) they hold, are able to bargain for resources (economic capital). The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between the key players shaped the identities and boundaries of the Show Caves.

Originality/value

The study makes an original contribution by revealing the complexity and struggle between actors and the role of accounting in managing the boundaries. For example, the study explains how financial threshold and accountability structures function within these cultural organizations that are subjected to conflicting objectives in the context of NPM reforms.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-05-2014-1707
ISSN: 0951-3574

Keywords

  • Greece
  • Bourdieu
  • New public management (NPM)
  • Boundary maintenance
  • Show Caves

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Article
Publication date: 23 March 2010

Management controls and inter‐firm relationships: a review

Juliana Meira, Nikos D. Kartalis, Mathew Tsamenyi and John Cullen

Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management…

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Abstract

Purpose

Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the literature on MCS and inter‐firm relationships. The review examines the types of relationships studied and the theoretical approaches.

Design/methodology/approach

The findings reported in the paper are based on desk research. The review is largely concentrated on the key international English language accounting journals.

Findings

Supply chain and outsourcing have been the dominant forms of inter‐firm relationships studied. Other studies have focused on joint ventures and networks. Transaction cost economics has been the dominant approach and trust has also featured as a theoretical issue in most of the studies.

Originality/value

The paper furthers the understanding of the contributions made by previous studies on MCS and inter‐firm relationships. Some suggestions for future research are offered at the end.

Details

Journal of Accounting & Organizational Change, vol. 6 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/18325911011025731
ISSN: 1832-5912

Keywords

  • Control systems
  • Trust
  • Transaction costs
  • Channel relations
  • Management accounting
  • Supply chain management

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