Publication

How combinations of control elements create tensions and how these can be managed: An embedded case study

Kolk, van der, B., Van Veen-Dirks, P. & Bogt, ter, H., Sep-2020, In : Management Accounting Research. 48, 15 p., 100677.

Research output: Contribution to journalArticleAcademicpeer-review

APA

Kolk, van der, B., Van Veen-Dirks, P., & Bogt, ter, H. (2020). How combinations of control elements create tensions and how these can be managed: An embedded case study. Management Accounting Research, 48, [100677]. https://doi.org/10.1016/j.mar.2020.100677

Author

Kolk, van der, Berend ; Van Veen-Dirks, Paula ; Bogt, ter, Henk. / How combinations of control elements create tensions and how these can be managed : An embedded case study. In: Management Accounting Research. 2020 ; Vol. 48.

Harvard

Kolk, van der, B, Van Veen-Dirks, P & Bogt, ter, H 2020, 'How combinations of control elements create tensions and how these can be managed: An embedded case study', Management Accounting Research, vol. 48, 100677. https://doi.org/10.1016/j.mar.2020.100677

Standard

How combinations of control elements create tensions and how these can be managed : An embedded case study. / Kolk, van der, Berend; Van Veen-Dirks, Paula; Bogt, ter, Henk.

In: Management Accounting Research, Vol. 48, 100677, 09.2020.

Research output: Contribution to journalArticleAcademicpeer-review

Vancouver

Kolk, van der B, Van Veen-Dirks P, Bogt, ter H. How combinations of control elements create tensions and how these can be managed: An embedded case study. Management Accounting Research. 2020 Sep;48. 100677. https://doi.org/10.1016/j.mar.2020.100677


BibTeX

@article{27abd8cbba55452d875f24665aa9e2fc,
title = "How combinations of control elements create tensions and how these can be managed: An embedded case study",
abstract = "This paper explores how combinations of management control (MC) elements can create tensions, and what supervisors can do to manage these tensions. We extend the literature on the interplay of MC elements by examining the underlying micro-processes that give rise to tensions between MC elements. Specifically, drawing on both the MC and the organization literature, we investigate how interactions between MC elements can simultaneously enhance and diminish control effectiveness, for which we coin the term tension complexity, and how these tensions can change over time, which we label tension dynamics. We empirically inform our study with an embedded case study in a public sector organization in the Netherlands. Using interviews, desk research, and observations, this study specifically investigates how an organization-level MC element (the value 'self-management') relates to departmental MC elements, creating tensions. The findings highlight that tensions, because of their dynamic and complex nature, require continuous attention from managers. Furthermore, the case findings demonstrate how department managers can influence the tensions by affecting the balance, balance tendency, and intensity of the MC elements within them. We conclude by providing suggestions for further research into the interactions of MC elements.",
keywords = "Complementarity, Dynamic tension, Management control, Paradox, Self-management, Value, EMPIRICAL-ANALYSIS, CONTROL-SYSTEMS, PARADOX, STRATEGY, LEVERS, PERSPECTIVE, INNOVATION, PACKAGES",
author = "{Kolk, van der}, Berend and {Van Veen-Dirks}, Paula and {Bogt, ter}, Henk",
year = "2020",
month = "9",
doi = "10.1016/j.mar.2020.100677",
language = "English",
volume = "48",
journal = "Management Accounting Research",
issn = "1044-5005",
publisher = "ELSEVIER SCIENCE BV",

}

RIS

TY - JOUR

T1 - How combinations of control elements create tensions and how these can be managed

T2 - An embedded case study

AU - Kolk, van der, Berend

AU - Van Veen-Dirks, Paula

AU - Bogt, ter, Henk

PY - 2020/9

Y1 - 2020/9

N2 - This paper explores how combinations of management control (MC) elements can create tensions, and what supervisors can do to manage these tensions. We extend the literature on the interplay of MC elements by examining the underlying micro-processes that give rise to tensions between MC elements. Specifically, drawing on both the MC and the organization literature, we investigate how interactions between MC elements can simultaneously enhance and diminish control effectiveness, for which we coin the term tension complexity, and how these tensions can change over time, which we label tension dynamics. We empirically inform our study with an embedded case study in a public sector organization in the Netherlands. Using interviews, desk research, and observations, this study specifically investigates how an organization-level MC element (the value 'self-management') relates to departmental MC elements, creating tensions. The findings highlight that tensions, because of their dynamic and complex nature, require continuous attention from managers. Furthermore, the case findings demonstrate how department managers can influence the tensions by affecting the balance, balance tendency, and intensity of the MC elements within them. We conclude by providing suggestions for further research into the interactions of MC elements.

AB - This paper explores how combinations of management control (MC) elements can create tensions, and what supervisors can do to manage these tensions. We extend the literature on the interplay of MC elements by examining the underlying micro-processes that give rise to tensions between MC elements. Specifically, drawing on both the MC and the organization literature, we investigate how interactions between MC elements can simultaneously enhance and diminish control effectiveness, for which we coin the term tension complexity, and how these tensions can change over time, which we label tension dynamics. We empirically inform our study with an embedded case study in a public sector organization in the Netherlands. Using interviews, desk research, and observations, this study specifically investigates how an organization-level MC element (the value 'self-management') relates to departmental MC elements, creating tensions. The findings highlight that tensions, because of their dynamic and complex nature, require continuous attention from managers. Furthermore, the case findings demonstrate how department managers can influence the tensions by affecting the balance, balance tendency, and intensity of the MC elements within them. We conclude by providing suggestions for further research into the interactions of MC elements.

KW - Complementarity

KW - Dynamic tension

KW - Management control

KW - Paradox

KW - Self-management

KW - Value

KW - EMPIRICAL-ANALYSIS

KW - CONTROL-SYSTEMS

KW - PARADOX

KW - STRATEGY

KW - LEVERS

KW - PERSPECTIVE

KW - INNOVATION

KW - PACKAGES

U2 - 10.1016/j.mar.2020.100677

DO - 10.1016/j.mar.2020.100677

M3 - Article

VL - 48

JO - Management Accounting Research

JF - Management Accounting Research

SN - 1044-5005

M1 - 100677

ER -

ID: 112501455