Management control systems: a model for R&D units

Accounting Research Journal - Tập 22 Số 3 - Trang 262-274 - 2009
ParulianSilaen1, RobertWilliams1
1University of Wollongong, Wollongong, Australia

Tóm tắt

PurposeThe purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units.Design/methodology/approachThe paper is a descriptive study that reviews the control literature and proposes an MCS framework in the light of four key elements: desired ends, actors, control implementation, and control tools.FindingsThe study found two sub‐elements of desired ends (directional and yardstick) to be complementary in a low level of uncertainty, while directional should be emphasized more in a high level of uncertainty. Five sub‐elements of actors are used differently along the levels of uncertainty. The timing and use of formal and informal control types are found to be different regarding the level of uncertainty. Finally, the dimension and the value of control tools are used differently in those two distinctive situations.Research limitations/implicationsThe paper is limited to a descriptive study that may have further implication for research by using the framework to investigate the MCS applied by R&D units.Practical implicationsThe four key elements of MCS may be used in practice by developing a detail measure of each element to suit the condition of the unit.Originality/valueThe paper is a new way of looking at MCS, broadening the comprehension, and introducing new MCS key elements.

Từ khóa


Tài liệu tham khảo

Abernethy, M.A. and Brownell, P. (1997), “Management control systems in research and development organizations: the role of accounting, behavior and personnel controls”, Accounting, Organizations and Society, Vol. 22 Nos 3/4, pp. 233‐48.

Abernethy, M.A. and Stoelwinder, J.U. (1991), “Budget use, task uncertainty, system goal orientation and subunit performance: a test of the ‘fit’ hypothesis in non‐for‐profit hospitals”, Accounting, Organizations and Society, Vol. 16 No. 2, pp. 105‐20.

Amigoni, F. (1978), “Planning management control systems”, Journal of Business Finance and Accounting, Vol. 5 No. 3, pp. 279‐91.

Anthony, R.N. and Govindarajan, V. (2007), Management Control Systems, McGraw‐Hill Irwin, New York, NY.

Birnberg, J.G. and Snodgrass, C. (1988), “Culture and control: a field study”, Accounting Organizations and Society, Vol. 13 No. 5, pp. 447‐64.

Birnberg, J.G., Turopolec, L. and Young, S.M. (1983), “The organizational context of accounting”, Accounting, Organizations and Society, Vol. 8 Nos 2/3, pp. 111‐29.

Bonner, J.M., Ruekert, R.W. and Walker, O.C. Jr (2002), “Upper management control of new product development projects and project performance”, The Journal of Product Innovation Management, Vol. 19, pp. 233‐45.

Brech, E.F.L. (1965), Organisation, 2nd ed., Longmans, Green and Co., London.

Chenhall, R.H. (2003), “Management control systems design within its organizational context: finding from contingency based research and directions for the future”, Accounting, Organizations and Society, Vol. 28, pp. 127‐68.

Chua, W.F., Lowe, T. and Puxty, T. (1989), Critical Perspectives in Management Control, Macmillan, London.

Cohen, M., March, J. and Olsen, J. (1972), “A garbage can model of organizational choice”, Administrative Science Quarterly, March, pp. 1‐25.

Collins, J.C. and Porras, J.I. (1997), Built to Last: Successful Habits of Visionary Companies, HarperBusiness, New York, NY.

Cooper, D.J., Hayes, D. and Wolf, F. (1981), “Accounting in organized anarchies: understanding and designing accounting system in ambiguous situations”, Accounting, Organizations and Society, Vol. 6 No. 3, pp. 175‐91.

Ditillo, A. (2004), “Dealing with uncertainty in knowledge‐intensive firms: the role of management control systems as knowledge integration mechanisms”, Accounting, Organizations and Society, Vol. 29, pp. 401‐21.

Duncan, R.B. (1972), “Characteristics of organizational environments and perceived environmental uncertainty”, Administrative Science, Vol. 17, pp. 313‐27.

Euske, K.J. (1984), Management Control: Planning, Control, Measurement and Evaluation, Addison‐Wesley, Reading, MA.

Flamholtz, E.G. (1983), “Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives”, Accounting, Organizations and Society, Vol. 8 Nos 2/3, pp. 153‐69.

Georgiou, P. (1973), “The goal paradigm and notes toward a counter paradigm”, Administrative Science Quarterly, Vol. 18 No. 3, pp. 291‐310.

Gerstenfeld, A. (1970), Management of Research and Development, Addison‐Wesley, Reading, MA.

Gibson, J.E. (1981), Managing Research and Development, John Wiley, New York, NY.

Giglioni, G.B. and Bedeian, A.G. (1974), “A conspectus of management control theory: 1900‐1972”, Academy of Management Journal, Vol. 17 No. 2, pp. 292‐305.

Govindarajan, V. (1984), “Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable”, Accounting, Organizations and Society, Vol. 9 No. 2, pp. 125‐35.

Hartmann, F.G.H. (2000), “The appropriateness of RAPM: toward the further development of theory”, Accounting, Organizations and Society, Vol. 25, pp. 451‐82.

Hirst, M.K. (1983), “Reliance on accounting performance measures, task uncertainty and dysfunctional behaviour: some extensions”, Journal of Accounting Research, Vol. 21 No. 2, pp. 596‐605.

Hopwood, A.G. (1972), “An empirical study of the role of accounting data in performance evaluation”, Supplement to Journal of Accounting Research, Vol. 10, pp. 156‐82.

Hopwood, A.G. (1974), Accounting and Human Behaviour, Haymarket, London.

Jaworsky, B.J. (1988), “Toward a theory of marketing control: environmental context, control types, and consequences”, Journal of Marketing, Vol. 52, July, pp. 23‐39.

Latham, G.P. and Yukl, G.A. (1975), “A review of research on the application of goal setting in organizations”, Academy of Management Journal, Vol. 18 No. 4, pp. 824‐45.

Lebas, M. and Weigenstein, J. (1986), “Management control: the roles of rules, markets and culture”, Journal of Management Studies, Vol. 23 No. 3, May, pp. 259‐72.

Lindblom, C.E. (1959), “The science of muddling through”, Public Administration Review, Vol. 19 No. 2, pp. 78‐88.

Luecke, D.S. (1973), “The professional as organizational leader”, Administrative Science Quarterly, Vol. 18, pp. 86‐94.

McCaskey, M.B. (1974), “A contingency approach to planning: planning with goals and planning without goals”, Academy of Management Journal, Vol. 17 No. 2, pp. 281‐91.

March, J.G. (1978), “Bounded rationality, ambiguity and the engineering of choice”, The Bell Journal of Economics, Autumn, pp. 587‐608.

March, J.G. and Simon, H.A. (1958), Organization, Wiley, New York, NY.

Nason, H.K. (1981), “Distinctions between basic and applied in industrial research”, Research Management, May, pp. 23‐8.

Otley, D.T. and Berry, A. (1980), “Control, organization and accounting”, Accounting, Organizations and Society, Vol. 15 No. 2, pp. 231‐44.

Ouchi, W.G. (1977), “The relationship between organizational structure and organizational control”, Administrative Science Quarterly, pp. 95‐113.

Ouchi, W. (1979), “A conceptual framework for the design of organizational control mechanisms”, Management Science, Vol. 25 No. 2, pp. 833‐48.

Place, G. (1977), “National policies for science and technology‐needed‐more intuitive. Applied research”, Research Management, November, pp. 19‐23.

Rockness, H.O. and Shields, M.D. (1984), “Organizational control systems in research and development”, Accounting, Organizations and Society, Vol. 9 No. 2, pp. 165‐77.

Tatikonda, M. and Rosenthal, S.R. (2000), “Successful execution of product development projects: balancing firmness and flexibility in the innovation process”, Journal of Operation Management, Vol. 18, pp. 401‐25.

Thompson, J.D. (1967), Organization in Action, McGraw‐Hill, New York, NY.

Thông tin
Thông tin xuất bản

Accounting Research Journal

Tập 22 Số 3

262-274

Thông tin tác giả