-
Management Control Research
Wrap-up for the first two weeks!
During the first two weeks the main goal was to provide a
holistic overview and understanding about management control
research.
After these two weeks you should be able to:
1. Understand what are MACS (book, p. 5) + developed further in
chapter 4 of the book. a. Agency theory: Organizations are a web of
two-person contracts between
owner (principal) and managers/employees (agents). MACS are used
to monitor, control, and motivate the agents (e.g. incentive
system) owners position;
b. Nerve center: Managers need (formal and informal) information
to support their decisional, interpersonal and informational roles
managers position;
c. Accounting symbolism: MACS are used in a ceremonial way: more
symbolic than functionalistic. Can be used either to influence or
persuade (offensively) or to a posteori justify decisions
(defensively) accountings position;
d. Labor process: MACS are used to weaken and exploit workers
(managers can both be victims and users of MACS) workers
position;
e. Dialectic controls: Historical analysis and evolution /
change based on tensions amongst organizational elements managers
and workers position.
-
2. Understand two typologies about Management Control Research.
a. The three paradigms proposed by Chua (1986) and their main
characteristics.
Slides 15+16 Slides 17+18 Slides 13+14
See also three alternative approaches (attached) and DEBATE
(lecture 1)
Mainstream accounting research Standard in USA, dominates PhD
and Master programs and academic journals.
Interpretive research Describe, understand and interpret the
meanings that human actors apply to accounting information.
Critical research Does not belief in a neutral view of the uses
of accounting (often researchers take a stance and are advocates
for changes in the status quo).
b. The alternative classification proposed by Macintosh and
Quattrone (2010)
chapter 3 of the book MACS
Believing in reality Individualism: positive, rational and
market beliefs Functionalism: on being fit Contextualism: culture,
society and resistance
Believing in relations Structuration: structure, actions, and
systems Practices: uses and training regimes Actor-networks:
actions and diffused agencies
Note that we will develop further Baxter and Chua (2003)
typology on week 6 as a course wrap-up!
Nervecenter
SymbolismAgencytheory
Dialecticcontrols Laborprocess
-
3. Understand that research in management control can be done
quite differently according to the ontological (is there an
objective truth?) and epistemological (what is an acceptable
truth?) assumptions. These assumptions have also methodological
implications (what method is seen as valid?).
Qualitative versus Quantitative methods - Focuses on everyday
life realities - Focuses on singular presumed-to-be
true reality - Representation by words, text and
talk - Representation by codes, counts and
quantification of phenomena - Emerging theory - Theory
testing
Both concerned with answering research questions, relating data
analysis to research literature. Trying not to distort and to be
transparent. Abernethy and Lillis (2001) and Kurunmaki et al.
(2003) from Seminar 2 are examples of each type of inquiry (to be
developed further). Case studies:
How do you evaluate the quality of research? What are exemplary
case studies? What is the role of theory in research?
Whats next?
Mainstream Accounting research (week 3) Interpretive research
(week 4) Critical research (week 5)
-
Source: Smith, M. (2010) Research Methods in Accounting (2nd
edition) (London: Sage Publications)
