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From management controls to the management of controls

Author

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  • Sophie Tessier
  • David Otley

Abstract

Purpose - The purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories. Design/methodology/approach - Case study data were obtained through semi‐structured interviews, observation and document analysis in three organisations (Company A, Company B and Company C). Findings - The paper highlights the life‐cycle development of technical controls, where controls are implemented, improved and eventually removed. It highlights the fact that the progression through the life‐cycle can follow either a dialectical motor of change based on conflict or a teleological motor of change based on consensus. Research limitations/implications - The findings of the paper enhance the theory of rules developed by Marchet al., by providing insight into how change actually occurs, i.e. how inertia is broken. Practical implications - The paper offers practitioners some guidelines for the management of their control systems to help them maintain more effective and efficient control systems. Originality/value - The paper explains that under a teleological motor of change, inertia is broken more easily than under a dialectical one, because there is less tolerance for control obsolescence, hence improvement and removal of obsolete controls are more likely to occur. This is important for listed organisations having to implement more and more technical controls to comply with laws such as SOX. The paper also suggests that the life‐cycle is not a “motor” of change as suggested by Van de Ven and Poole, because it cannot explain how inertia is broken.

Suggested Citation

  • Sophie Tessier & David Otley, 2012. "From management controls to the management of controls," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(5), pages 776-805, June.
    • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:5:p:776-805
    DOI: 10.1108/09513571211234259
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    Citations

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    Cited by:

    1. Henryk Dzwigol & Mariola Dzwigol-Barosz & Radosław Miśkiewicz & Aleksy Kwilinski, 2020. "Manager competency assessment model in the conditions of industry 4.0," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2630-2644, June.
    2. Thierry Nobre & Cindy Zawadski, 2015. "Une Lecture Des Leviers De Controle De Simons Par La Theorie De La Structuration En Contexte Eti," Post-Print hal-01188883, HAL.
    3. Rogério Joao Lunkes & David Naranjo-Gil & Ernesto Lopez-Valeiras, 2018. "Management Control Systems and Clinical Experience of Managers in Public Hospitals," IJERPH, MDPI, vol. 15(4), pages 1-9, April.
    4. Marit Terese Balstad & Terje Berg, 2020. "A long-term bibliometric analysis of journals influencing management accounting and control research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 357-380, February.
    5. Huikku, Jari & Karjalainen, Jouko & Seppälä, Tomi, 2018. "The dynamism of pre-decision controls in the appraisal of strategic investments," The British Accounting Review, Elsevier, vol. 50(5), pages 516-538.
    6. David Naranjo-Gil & María Jesús Sánchez-Expósito & Laura Gómez-Ruiz, 2016. "Traditional vs. Contemporary Management Control Practices for Developing Public Health Policies," IJERPH, MDPI, vol. 13(7), pages 1-13, July.

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