IDEAS home Printed from https://ideas.repec.org/a/spr/metrik/v17y2006i1p5-26.html
   My bibliography  Save this article

Conjoint Controlling: Organisationsgerechte Controllingsysteme zwischen Better Budgeting und komplex-hybrider Steuerung

Author

Listed:
  • Michael Reiß
  • Tobias Bernecker

Abstract

The gap between today's controlling systems and modern organizational structures is widening. Whereas structures are characterised by decentralisation and break-up of boundaries of the firm, controlling systems remain centralised to fulfil their coordination purpose. Although budgeting systems have recently been the target of major changes the strategic misfit between controlling and structure still exists. Current reforms ignore the fact that modern organizational structures represent complex hybrid structures (so called conjoint structures). Conjoint structures require conjoint controlling systems which cover hybrid structures that are represented by analgams (combining market and hierarchy), coopetition (combining cooperation and competition), and heterarchy (combining management and self organization). The scope of archetypes and architectures of conjoint controlling is outlined in an exploratory approach to hybrid control systems. Copyright Springer-Verlag 2006

Suggested Citation

  • Michael Reiß & Tobias Bernecker, 2006. "Conjoint Controlling: Organisationsgerechte Controllingsysteme zwischen Better Budgeting und komplex-hybrider Steuerung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 17(1), pages 5-26, March.
    • Handle: RePEc:spr:metrik:v:17:y:2006:i:1:p:5-26
    DOI: 10.1007/s00187-006-0156-8
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s00187-006-0156-8
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s00187-006-0156-8?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Arrow, Kenneth J, 1974. "Limited Knowledge and Economic Analysis," American Economic Review, American Economic Association, vol. 64(1), pages 1-10, March.
    2. Armen Alchian & Susan Woodward, 1997. "The Firm is Dead; Long Live the Firm: A Review of Oliver E. Williamson's The Economic Institutions of Capitalism," Chapters, in: Svetozar Pejovich (ed.), The Economic Foundations of Property Rights, chapter 15, pages 206-220, Edward Elgar Publishing.
    3. Eccles, Robert G., 1981. "The quasifirm in the construction industry," Journal of Economic Behavior & Organization, Elsevier, vol. 2(4), pages 335-357, December.
    4. Hakansson, Hakan & Lind, Johnny, 2004. "Accounting and network coordination," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 51-72, January.
    5. Hans B. Thorelli, 1986. "Networks: Between markets and hierarchies," Strategic Management Journal, Wiley Blackwell, vol. 7(1), pages 37-51, January.
    6. Grossman, Sanford J & Hart, Oliver D, 1986. "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration," Journal of Political Economy, University of Chicago Press, vol. 94(4), pages 691-719, August.
    7. Christian Hofmann, 2003. "Using Different Budgeting Procedures To Coordinate Principal/Agent-Relationships," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 55(1), pages 22-45, January.
    8. George A. Akerlof, 1970. "The Market for "Lemons": Quality Uncertainty and the Market Mechanism," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 84(3), pages 488-500.
    9. Henry Mintzberg & James A. Waters, 1985. "Of strategies, deliberate and emergent," Strategic Management Journal, Wiley Blackwell, vol. 6(3), pages 257-272, July.
    10. Arnold Picot, 1998. "Die grenzenlose Unternehmung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 51(34-35), pages 44-55, October.
    11. Sridhar R. Tayur, 1993. "Structural Properties and a Heuristic for Kanban-Controlled Serial Lines," Management Science, INFORMS, vol. 39(11), pages 1347-1368, November.
    12. Hosseini, Jamshid C. & Brenner, Steven N., 1992. "The Stakeholder Theory of the Firm: A Methodology to Generate Value Matrix Weights," Business Ethics Quarterly, Cambridge University Press, vol. 2(2), pages 99-119, April.
    13. Bjorn Lovas & Sumantra Ghoshal, 2000. "Strategy as guided evolution," Strategic Management Journal, Wiley Blackwell, vol. 21(9), pages 875-896, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dirk Heyne & Lars Mönch, 2011. "An agent-based planning approach within the framework of distributed hierarchical enterprise management," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(2), pages 205-236, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bernard Baudry & Virgile Chassagnon, 2012. "The vertical network organization as a specific governance structure: what are the challenges for incomplete contracts theories and what are the theoretical implications for the boundaries of the (hub," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(2), pages 285-303, May.
    2. Dew, Nicholas & Velamuri, S. Ramakrishna & Venkataraman, Sankaran, 2004. "Dispersed knowledge and an entrepreneurial theory of the firm," Journal of Business Venturing, Elsevier, vol. 19(5), pages 659-679, September.
    3. Greve, Rolf, 2002. "The German cooperative banking group as a strategic network: Function and performance," Arbeitspapiere 29, University of Münster, Institute for Cooperatives.
    4. Velamuri, Rama & Venkataraman, Sankaran, 2005. "Why stakeholder and stockholder theories are not necessarily contradictory: A knightian insight," IESE Research Papers D/591, IESE Business School.
    5. Gagalyuk, Taras, 2012. "Goal achievement in supply chain networks: A study of the Ukrainian agri-food business," Studies on the Agricultural and Food Sector in Transition Economies, Leibniz Institute of Agricultural Development in Transition Economies (IAMO), volume 64, number 64.
    6. Patrick W. Schmitz, 2006. "Book Review," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 162(3), pages 535-542, September.
    7. Markus Solf, 2004. "Unternehmenskooperationen als Folge von Informations- und Kommunikations-technologieveränderungen: Eine theoretische Analyse," Schmalenbach Journal of Business Research, Springer, vol. 56(2), pages 146-167, March.
    8. Olivier Meier & Aurélie Sannajust, 0. "The smart contract revolution: a solution for the holdup problem?," Small Business Economics, Springer, vol. 0, pages 1-16.
    9. Phillips, Paul & Moutinho, Luiz, 2014. "Critical review of strategic planning research in hospitality and tourism," Annals of Tourism Research, Elsevier, vol. 48(C), pages 96-120.
    10. Wu, Zhenyu & Chua, Jess H. & Chrisman, James J., 2007. "Effects of family ownership and management on small business equity financing," Journal of Business Venturing, Elsevier, vol. 22(6), pages 875-895, November.
    11. Wagner, Stefan, 2006. "Make-or-Buy Decisions in Patent Related Services," Discussion Papers in Business Administration 1264, University of Munich, Munich School of Management.
    12. Eymann, Torsten (Ed.), 2009. "Tagungsband zum Doctoral Consortium der WI 2009 [WI2009 Doctoral Consortium Proceedings]," Bayreuth Reports on Information Systems Management 40, University of Bayreuth, Chair of Information Systems Management.
    13. Schmitz, Patrick W., 2006. "Book Review of “Contract Theory” (Bolton and Dewatripont, 2005)," MPRA Paper 6977, University Library of Munich, Germany.
    14. Bisin, A. & Geanakoplos, J.D. & Gottardi, P. & Minelli, E. & Polemarchakis, H., 2011. "Markets and contracts," Journal of Mathematical Economics, Elsevier, vol. 47(3), pages 279-288.
    15. repec:cep:stitep:566 is not listed on IDEAS
    16. Dahlstrom, Robert & Ingram, Rhea, 2003. "Social networks and the adverse selection problem in agency relationships," Journal of Business Research, Elsevier, vol. 56(9), pages 767-775, September.
    17. An, Suwei, 2023. "Essays on incentive contracts, M&As, and firm risk," Other publications TiSEM dd97d2f5-1c9d-47c5-ba62-f, Tilburg University, School of Economics and Management.
    18. Roland E. Kidwell & Arne Nygaard, 2011. "A Strategic Deviance Perspective on the Franchise Form of Organizing," Entrepreneurship Theory and Practice, , vol. 35(3), pages 467-482, May.
    19. Ornelas, Emanuel & Turner, John L., 2007. "Efficient dissolution of partnerships and the structure of control," Games and Economic Behavior, Elsevier, vol. 60(1), pages 187-199, July.
    20. Flier, B. & van den Bosch, F.A.J. & Volberda, H.W. & Baden-Fuller, C.W.F., 2004. "Investigating Strategic Renewal of Five Large Dutch Financial Services Firms," ERIM Report Series Research in Management ERS-2004-032-STR, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    21. Benito Arruñada & Giorgio Zanarone & Nuno Garoupa, 2019. "Property Rights in Sequential Exchange," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 35(1), pages 127-153.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:metrik:v:17:y:2006:i:1:p:5-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.