e-journal

Beyond accounting change: design and mobilisation of management control systems

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Abstract: This paper discusses how organisational transformation is situated
between design and mobilisation of management control systems. Change occurs
even after implementation and design can transform organisational action to the
point where organisations may run wild. The procedures developed by the design
are actors that over time can transform organisations radically, and this calls for
others to intervene into the effects of the design. This is mobilisation where
managers intervene and supplement the design with processes and procedures that
take the edge in terms of unintended effects away from the designs. Therefore, the
mobilisation of the design is oriented towards its rectification so that it is possible
to live with it. It is suggested that design can create effects that are highly nonintuitive
and that ongoing mobilisation is added all the time. Economic value
Added and balanced scorecard are used as examples in this discussion, and a small
empirical illustration is provided.

Keywords: Management control systems; economic value added; balanced scorecard;performance management; change

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Ketersediaan

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Informasi Detail

Judul Seri

Mouritsen/Journal of Accounting & Organisational Change

No. Panggil

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Penerbit

: Emerald Group., 2005

Deskripsi Fisik

Mouritsen/Journal of Accounting & Organisational Change 1 (2005) 97-113

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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