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Insights on the use of surveys to study management control systems

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  • Speklé, Roland F.
  • Widener, Sally K.

Abstract

An important challenge for management control (MC) research is to better understand how MC practices work together in combinations. We approach this challenge from the perspective of survey researchers and, first, reflect on the potential of survey research to inform the debate on systems of control. Second, we draw on the article by Grabner and Moers (2013) to discuss how contemporary survey research can be strengthened by following their suggestions.

Suggested Citation

  • Speklé, Roland F. & Widener, Sally K., 2020. "Insights on the use of surveys to study management control systems," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    • Handle: RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368220300684
    DOI: 10.1016/j.aos.2020.101184
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    References listed on IDEAS

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    1. Margaret A. Abernethy & Henri C. Dekker & Axel K‐D. Schulz, 2015. "Are Employee Selection and Incentive Contracts Complements or Substitutes?," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 633-668, September.
    2. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    3. Speckbacher, Gerhard & Wabnegg, Markus, 2020. "Incentivizing innovation: The role of knowledge exchange and distal search behavior," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    4. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    5. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 407-419.
    6. Selto, Frank H. & Renner, Celia J. & Young, S. Mark, 1995. "Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 665-684.
    7. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    8. Henri, Jean-François & Wouters, Marc, 2020. "Interdependence of management control practices for product innovation: The influence of environmental unpredictability," Accounting, Organizations and Society, Elsevier, vol. 86(C).
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    Cited by:

    1. Merchant, Kenneth A. & Otley, David, 2020. "Beyond the systems versus package debate," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    2. Radtke, Robin R. & Speklé, Roland F. & Widener, Sally K., 2023. "Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?," Accounting, Organizations and Society, Elsevier, vol. 107(C).
    3. Marta Pérez Sigüenza & Laura Rodríguez-León Rodríguez & Juan Manuel Ramon Jeronimo & Raquel Flórez López, 2022. "Management Control Systems and International Entrepreneurship in Small, Young Firms from Resource-Based Theory, Contingence, and Effectuation Approach Perspectives," JRFM, MDPI, vol. 15(8), pages 1-23, August.
    4. Bellora-Bienengräber, Lucia & Derfuss, Klaus & Endrikat, Jan, 2023. "Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions," Accounting, Organizations and Society, Elsevier, vol. 106(C).
    5. François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.

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