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Erschienen in: Journal of Management Control 2/2019

30.04.2019 | Original Paper

Stages of management control in a large public organization: from top to frontline managers

verfasst von: Carl Deschamps

Erschienen in: Journal of Management Control | Ausgabe 2/2019

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Abstract

We examine how the preferences of managers in using management control systems change at every hierarchical level and how these changes affect strategic alignment. Based on an extensive case study in a large Belgian public organization where performance management is a core philosophy, we report data from observations and interviews of managers to examine the differences in how managers use controls at each level. We find three principal trends in the use of controls, each representing a challenge in creating hierarchical alignment and consistency using management control systems. First, controls designed as boundaries tend to get progressively stricter down the hierarchy despite the intentions and efforts of top management. Second, while top management favours the design and use of diagnostic controls, frontline managers prefer to use interactive controls and direct information. Therefore, more effort is required at the frontlines in order to activate the control systems. Finally, boundaries create empowerment for managers at lower hierarchical levels, but only when they are able to find both a sense of direction and a sense of security and predictability in organizational control systems.

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Metadaten
Titel
Stages of management control in a large public organization: from top to frontline managers
verfasst von
Carl Deschamps
Publikationsdatum
30.04.2019
Verlag
Springer Berlin Heidelberg
Erschienen in
Journal of Management Control / Ausgabe 2/2019
Print ISSN: 2191-4761
Elektronische ISSN: 2191-477X
DOI
https://doi.org/10.1007/s00187-019-00282-z

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