Management control systems and organizational ambidexterity
Tóm tắt
In recent years, the management literature has increasingly investigated organizational ambidexterity—the ability to balance exploitative and explorative activities—as an important antecedent to firm survival and performance. Some recent studies indicate that management control systems may be able to foster organizational ambidexterity. The aim of the present short survey paper is to provide an overview of the current literature on organizational ambidexterity and management control systems. Overall, the results of the review show that rather than a single specific management control system, a package of management control systems and various forms of using such systems may be necessary to successfully achieve and manage organizational ambidexterity. In line with this notion, some of the included papers even find a complementary effect of the combined use of opposing management controls to support the achievement of organizational ambidexterity. The paper concludes with several specific ideas for further research.
Tài liệu tham khảo
Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research, 21(2), 271–301.
Adler, P., & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61–90.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
Barney, J. B., Ketchen, D. J., & Wright, M. (2011). The future of resource-based theory: Revitalization or decline? Journal of Management, 37(5), 1299–1315.
Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12–30.
Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2–26.
Bedford, D. S., Malmi, T., & Sandelin, M. (2016). Management control effectiveness and strategy: An empirical analysis of packages and systems. Accounting, Organizations and Society, 51, 12–28.
Bedford, D. S., & Sandelin, M. (2015). Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application. Journal of Management Control, 26(1), 5–26.
Birkinshaw, J., & Gibson, C. (2004). Building ambidexterity into an organization. Sloan Management Review, 45(4), 47–55.
Breslin, D. (2014). Calm in the storm: Simulating the management of organizational co-evolution. Futures, 57, 62–77.
Cao, Q., Gedajlovic, E., & Zhang, H. (2009). Unpacking organizational ambidexterity: Dimensions, contingencies, and synergistic effects. Organization Science, 20(4), 781–796.
Coeckelbergh, M. (2012). Moral responsibility, technology, and experiences of the tragic: From Kierkegaard to offshore engineering. Science and Engineering Ethics, 18(1), 35–48.
Davis, J. P., Eisenhardt, K. M., & Bingham, C. B. (2009). Optimal structure, market dynamism, and the strategy of simple rules. Administrative Science Quarterly, 54(3), 413–452.
Duncan, R. (1976). The ambidextrous organization: Designing dual structures for innovation. In R. H. Killman, L. R. Pondy, & D. Slevin (Eds.), The Management of Organization (Vol. 1, pp. 167–188). New York: North Holland.
Fang, C., Lee, J., & Schilling, M. A. (2010). Balancing exploration and exploitation through structural design: The isolation of subgroups and organizational learning. Organization Science, 21(3), 625–642.
Feldman, M. S., & Pentland, B. T. (2003). Reconzeptualizing organizational routines as a source of flexibility and change. Administrative Science Quarterly, 48(1), 94–118.
Gibson, C. B., & Birkinshaw, J. (2004). The antecedents, consequences and mediating role of organizational ambidexterity. Academy of Management Journal, 47(2), 209–226.
Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society, 38(6–7), 407–419.
Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 35(7), 689–706.
Grant, R. M. (2015). Contemporary strategy analysis. Chichester: Wiley.
Guenther, E., Endrikat, J., & Guenther, T. W. (2016). Environmental management control systems: A conceptualization and a review of the empirical evidence. Journal of Cleaner Production. doi:10.1016/j.jclepro.2016.02.043. (forthcoming)
Guenther, T. W. (2013). Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks. Journal of Management Control, 23(4), 269–290.
Gupta, A. K., Smith, K. G., & Shalley, C. E. (2006). The interplay between exploration and exploitation. Academy of Management Journal, 49(4), 693–706.
Güttel, W. H., & Konlechner, S. W. (2009). Continuously hanging by a thread: Managing contextually ambidextrous organizations. Schmalenbach Business Review, 61(2), 150–172.
Güttel, W. H., Konlechner, S. W., Müller, B., Trede, J. K., & Lehrer, M. (2012). Facilitating ambidexterity in replicator organizations: Artifacts in their role as routine-recreators. Schmalenbach Business Review, 64(3), 187–203.
Güttel, W. H., Konlechner, S. W., & Trede, J. K. (2015). Standardized individuality versus individualized standardization: The role of the context in structurally ambidextrous organizations. Review of Managerial Science, 9(2), 261–284.
Haustein, E., Luther, R., & Schuster, P. (2014). Management control systems in innovation companies: A literature based framework. Journal of Management Control, 24(4), 343–382.
Hiebl, M. R. W. (2014). Upper echelons theory in management accounting and control research. Journal of Management Control, 24(3), 223–240.
Hill, S. A., & Birkinshaw, J. (2014). Ambidexterity and survival in corporate venture units. Journal of Management, 40(7), 1899–1931.
Jørgensen, B., & Messner, M. (2009). Management control in new product development: The dynamics of managing flexibility and efficiency. Journal of Management Accounting Research, 21, 99–124.
Kang, S. C., & Snell, S. A. (2009). Intellectual capital architectures and ambidextrous learning: A framework for human resource management. Journal of Management Studies, 46(1), 65–92.
March, J. G. (1991). Exploration and exploitation in organizational learning. Organization Science, 2(1), 71–87.
Malmi, T., & Brown, D. A. (2008). Management control systems as a package: Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300.
McCarthy, I. P., & Gordon, B. R. (2011). Achieving contextual ambidexterity in R&D organizations: A management control system approach. R&D Management, 41(3), 240–258.
McNamara, P., & Baden-Fuller, C. (1999). Lessons from the Celltech case: Balancing knowledge exploration and exploitation in organizational renewal. British Journal of Management, 10(4), 291–307.
Medcof, J. T., & Song, L. J. (2013). Exploration, exploitation and human resource management practices in cooperative and entrepreneurial HR configurations. The International Journal of Human Resource Management, 24(15), 2911–2926.
Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society, 35(5), 499–523.
O’Reilly, C. A., & Tushman, M. L. (2013). Organizational ambidexterity. Past, present and future. Academy of Management Perspectives, 27(4), 324–338.
Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanisms. Management Science, 25(9), 833–848.
Ouchi, W. G. (1980). Markets, bureaucracies, and clans. Administrative Science Quarterly, 25(1), 129–141.
Raisch, S., & Birkinshaw, J. (2008). Organizational ambidexterity. Antecedents, outcomes, and moderators. Organization Science, 34(3), 375–409.
Raisch, S., Birkinshaw, J., Probst, G., & Tushman, M. L. (2009). Organizational ambidexterity: Balancing exploitation and exploration for a sustained performance. Organization Science, 20(4), 685–695.
Schermann, M., Wiesche, M., & Krcmar, H. (2012). The role of information systems in supporting exploitative and exploratory management control activities. Journal of Management Accounting Research, 24, 31–59.
Selcer, A., & Decker, P. (2012). The structuration of ambidexterity: An urge for caution in organizational design. International Journal of Organizational Innovation, 5(1), 65–96.
Siggelkow, N., & Levinthal, D. A. (2003). Temporarily divide to conquer: Centralized, dezentralized, and reintegrated organizational approaches to exploration and adaptation. Organization Science, 14(6), 650–669.
Simons, R. (1995). Levers of control. Boston: Harvard Business School Press.
Simons R. (2010). Accountability and control as catalysts for strategic exploration and exploitation: Field study results. Working Paper.
Strauß, E., & Zecher, C. (2013). Management control systems: A review. Journal of Management Control, 23(4), 233–268.
Tessier, S., & Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), 171–185.
Tushman, M. L., & O’Reilly, C. A. (1996). Ambidextrous organizations: Managing evolutionary and revolutionary change. California Management Review, 38(4), 8–30.
Wernerfeldt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.
Winter, S. G., & Szulanski, G. (2001). Replication as strategy. Organization Science, 12(6), 730–743.
Ylinen, M., & Gullkvist, B. (2014). The effects of organic and mechanistic control in exploratory and exploitative innovations. Management Accounting Research, 25(1), 93–112.