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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.

In this chapter, the authors argue that organizational controls are best depicted and studied as sets of control configurations. Concepts from extant control research streams describing basic control elements as well as ideal types of control systems are used to identify and classify control configurations. The authors present compositional distinctions among four control configurations using a decade-long case study of a start-up company. By displaying how specific control elements are simultaneously distinct and intertwined in this company, the authors reveal significant theoretical insights that can assist scholars in distinguishing between different configurational patterns and in comprehending dynamics present in holistic perspectives of control. The authors conclude by discussing how conceptualizing controls as configurations most accurately reflects both organizational and managerial practice in ways that can motivate the development of new theories and approaches to studying this key aspect of organizational design. Because control configurations inherently reflect interdisciplinary concerns, and because such configurations affect the attainment of strategic goals, this work provides findings and ideas that fit the interests of a broad audience.

The purpose of this paper is to provide insights from the upper echelon, agency, and organizational identification literatures to help explain cross-cultural differences in top management team pay.

This is a theoretical paper building upon the executive compensation literature examining US and Japanese pay schemes.

The paper presents three propositions relating to the influence of organizational constitution and organizational identification on the level of pay, as well as the allocation of pay in top management team compensation schemes.

There is relatively little research focusing on why there are cross-cultural pay differences. This paper uses US and Japanese studies to highlight mechanisms that can foster principal-agent goal alignment in different contexts.

The purpose of this paper is to present an argument for the importance of organizational culture and organizational socialization as controls for business‐to‐business salespeople.

Organization theory suggests that social forms of control can be an effective influence on salesperson activities and behaviors. Based on organization theory, the paper presents a typology of social control combinations and offers propositions to guide future research.

It is suggested that different combinations of organizational culture and socialization moderate the relationship between person‐organization fit and relevant outcomes such that, under various social control environments, creativity is greater, salesperson performance is higher, and salespeople are less likely to leave the firm and will experience greater job satisfaction.

The primary limitation is that it is conceptual in nature. Despite this, arguments presented herein support that socialization activities set the stage for salespeople's attitudes, behaviors, and performance, while organizational culture can reinforce or undermine the firm's socialization efforts. This provides the necessary foundation for future empirical research applying organizational theory to salesperson control.

Salespeople remain the driving force for revenue generation for many business‐to‐business firms. Sales managers are challenged with the task of directing salespeople to meet organizational objectives. However, based on organizational theory, traditional control methods may be less effective because of the unique characteristics of the business‐to‐business sales position. The research suggests that the organizational culture and the socialization tactics used by the sales manager can be tools that sales managers can use to control and direct the activities of salespeople.

Previous research has focused predominantly on outcome‐ and behavior‐based controls for business‐to‐business salespeople and has largely overlooked the potential influence of social controls such as organizational culture and organizational socialization. This research fills that gap.

The purpose of this paper is to explore how organizational climate impacts the speed of strategic change (SSC) for firms in transitional economies and whether if the effects were contingent on internal control mechanisms.

A theoretical model including five constructs is developed. The questionnaire survey is deployed to scale main constructs, including organizational climate, such as open communication and hierarchical bureaucracy, internal controls such as strategic and financial control, and SSC. The moderation regression method in five steps is employed to test all hypotheses using the survey data from the 120 sampled Chinese firms.

The findings show that open communication has a positive effect on SCC, whereas hierarchical bureaucracy has a negative effect on SSC. Furthermore, strategic control positively moderates the relationship between open communication and SSC but negatively moderates the relationship between hierarchical bureaucracy and SSC; meanwhile, financial control negatively moderates the relationship between open communication and SSC but positively moderates the relationship between hierarchical bureaucracy and SSC.

This research integrates organizational climate and internal control mechanisms into the framework of strategic change to investigate how firms achieve fast strategic change through aligning organizational climate with proper organizational control mechanisms. The findings advance the authors’ understanding of the organizational climate, internal controls, and strategic change literature, and offer valuable managerial insights for managers in situations when strategic change is of central importance in the transitional economies.

The purpose of this paper is to reframe the debate about the tension between management control and employee empowerment by drawing on a theory of paradox. Reframing the problem in this way draws attention to the variety of ways in which organisations can attend to both control and empowerment simultaneously.

The authors undertake a conceptual examination of the relationship between empowerment and control using a paradox theory lens. First, the authors bring together two dimensions of empowerment – structural empowerment and psychological empowerment – and combine them to produce three new empowerment “scenarios”: illusory empowerment, obstructed empowerment and authentic empowerment. For each of these three scenarios, the central tenets of paradox theory are applied in order to explain the nature of the paradoxical tension, anticipated behavioural responses and the resulting challenges for ongoing management control.

The authors find that neither structural nor psychological empowerment alone can account for variation in behavioural responses to management control. The conceptual analysis highlights the interplay of socio-ideological control and systems of accountability in generating psychological empowerment and demonstrates that this does not come at a cost to management control but instead results in a reduction in the scale and scope of ongoing challenges.

This paper contributes a new theoretical perspective on the classic problem of tension between management control and employee empowerment. Rather than positioning control and empowerment either as a managerial choice or dialectic, the authors identify three different ways in which organisations can engage with both paradoxical elements simultaneously.

This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment.

The study contributes to accounting and accountability literature in hybrid organisations by applying actor-network theory to a case study organisation. This enables an analysis of how a government agency, operating as a social service provider to the community, developed and used management control mechanisms in its intra-organisational units to ensure its operations were aligned with the expectations of inter-organisational networks in a purchaser–provider context. Data were collected using open-ended interviews and by examining internal accounting and management reports, government archival records and newspaper articles.

Analysis of the results demonstrates that inter-organisational network control was internalised within the provider organisation because of the ability of the controls to function as inscriptions that influenced organisational actions. The authors conclude that the network control travelled across boundaries over time and was assimilated by the provider organisation to become its internal management control mechanisms.

A single case study of a government service provider agency may limit the generalisation of the findings to other hybrid entities or networks. The significant practical essence of this study lies in the diversity within the results that offer a rich representation of the impact of purchaser–provider arrangements on internal organisational systems within a hybrid public sector setting.

The outcomes enhance knowledge of how a hybrid government agency developed, mobilised and institutionalised its management control mechanisms to ensure the activities of one party are consistent with the other parties' expectations within a network.

This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective.

Qualitative data from within the relationship are analysed in a legitimacy-theory framework, illustrating how controls within the relationship are intended to build the contractor’s legitimacy and what kinds of implications the controls have in relation to conflicts between interests inherent in the relationship.

The legitimacy perspective clarifies that while controls are aimed at ensuring efficiency for the client, they may also provide symbolic displays of the appropriateness of the contractor’s actions both at an inter-organisational level for the client and at an individual level for the contractor’s employees. While the contractor intends to build legitimacy with the client by demonstrating utility in the form of efficiency, the process also gives the client influence and allows the disposition in terms of shared values to be demonstrated. However, this process has some negative consequences for the contractor’s employees as it is insufficient for serving the boundary-spanning employees’ interests connected with the nature of their work. Hence, the same controls need to yield benefits and fair outcomes for employees. The controls simultaneously foster interconnections that contribute to permanence and formalise the outsourcing of complex services, thereby rendering such processes comprehensible and transferable to other settings, which can be seen to serve the contractor’s continuity interests.

The paper contributes to academic research by illustrating how controls within inter-organisational relationships not only steer boundary-spanners’ work to conform to a client’s needs but may also help to build legitimacy via symbolic properties in the presence of conflicting interests at both an inter-organisational and individual level. It specifically highlights the important role of boundary-spanners lower in the organisational structure, who both affect and are influenced by the intentions to build legitimacy with the client.

The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising from the introduction of the Australian Federal Government’s Clean Energy Act (2011).

This investigation is based on a review of archival data, and semi-structured interviews conducted with 15 staff at different hierarchical levels within an Australian renewable energy company.

Although formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal in orchestrating both formal and informal control efforts within this organisation.

This study contributes to management control theory and practice in two ways: first, it provides much needed empirical evidence about the ways in which management controls act as a package; second, it offers insights into the relative importance of the components of a management control package in the context of a particular organisational change. In addition, it responds to Laughlin’s (1991) call for empirical “flesh” to be added to the skeletal framework he advocates to make this conceptualisation of organisational change, “more meaningful”.