e-journal

Learning and the loosely coupled elements of control

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Purpose – The purpose of this paper is to examine how a parent company ensures reliable
accounting information from its subsidiaries located in a significantly different environment,
analyzing the process and its outcomes.
Design/methodology/approach – The paper employs the conceptualization of management
control as a loosely-coupled system to explore the integration of accounting-related work between a
parent company and subsidiaries. Three Western firms and their subsidiaries in the territory of the
former Soviet Union are studied, focusing on the couplings between different elements of control and
their outcomes, and taking accounting as an object and element of control.
Findings – The results show how other elements of control can steer accounting-related work. As the
organizational structures made possible personnel controls in the form of informal training in
accounting, results controls were responsive to these personnel controls. This constructed common
models of thinking, meaning that cultural controls were responsive to results controls. The
responsiveness also supports generative learning, since accounting-related training includes and
introduces Western business thinking.
Originality/value – The findings show that loose couplings within management control systems
may lead to generative learning due to the rules imposed by the parent company. Elaborating the dual
role of accounting as an object and element of control illustrates a relationship different from the
earlier view that loose coupling between parent’s rules and what is locally done tends to foster local
stability based on preservation of existing ways of thinking, i.e. adaptation instead of adaptability.

Keywords Organizations, Subsidiaries, Control, Accounting information,Management control systems,
Transitional economies, Loose coupling

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 8 No. 2, 2012 pp. 136-159

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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