Management Control Systems as a Package: Et teoretisk projekt om anvendelsen af Management Control Systems-pakkerne
Forfatter
Nielsen, Charlotte Siegenfeldt
Semester
4. semester
Udgivelsesår
2015
Afleveret
2015-06-07
Antal sider
120
Resumé
Specialet undersøger centrale teorier om Management Control Systems (MCS) som pakker af styringsmekanismer med fokus på fire ofte anvendte rammer: Robert Simons’ Levers of Control, David Otleys Performance Management, Aldónio Ferreira & David Otleys Performance Management and Control Framework (PMC) samt Teemu Malmi & David Browns Management Control Systems as a Package. Undersøgelsen bygger på et litteraturstudie af 179 artikler og bøger, hvor de 50 mest relevante citater analyseres, kombineret med en gennemgang af forfatternes videnskabsteoretiske filosofi og en sammenlignende analyse af teoriernes anvendelsesmuligheder. Litteraturstudiet viser, at alle fire teorier primært citeres i MCS-litteraturen, men at de bruges forskelligt: Levers of Control anvendes bredt inden for strategi, ledelse, organisation samt Balanced Scorecard, performance measurement og performance management; Otleys Performance Management og PMC citeres især i performance-litteraturen, og PMC optræder desuden i public management accounting; Malmi & Brown refereres oftere i den generelle management accounting-litteratur. Analysen peger på, at Levers of Control fremstår som den mest plausible tilgang i dette studie, fordi den beskriver, hvordan styring udøves, mens de øvrige tre primært adresserer, hvilke kontrolmekanismer en pakke består af. En gennemgang af forfatternes publikationer indikerer desuden, at Simons, Otley, Ferreira og Malmi arbejder inden for et fortolkende paradigme, mens Brown i højere grad placeres i et funktionalistisk, hvilket kan skabe potentielle spændinger ved kombination af modeller. Afslutningsvis vurderes teoriers anvendelse og samspil: Otleys Performance Management er mindre kompleks end de øvrige; Levers of Control kan med fordel kombineres med enten PMC eller MCS as a Package; og valget mellem PMC (med vægt på planlægning og performancestyring) og MCS as a Package (mere regnskabsorienteret) bør afhænge af organisationens styringsbehov.
This thesis examines core theories on Management Control Systems (MCS) conceived as packages of control mechanisms, focusing on four widely cited frameworks: Robert Simons’ Levers of Control, David Otley’s Performance Management, Aldónio Ferreira & David Otley’s Performance Management and Control Framework (PMC), and Teemu Malmi & David Brown’s Management Control Systems as a Package. The study combines a literature review of 179 articles and books—of which the 50 most relevant citations are analyzed—with an assessment of the authors’ philosophies of science and a comparative analysis of how the frameworks can be applied and combined. The review finds that all four theories are mainly cited within the MCS literature but used in different ways: Levers of Control is applied broadly in strategy, management, organizational studies, and in Balanced Scorecard, performance measurement, and performance management; Otley’s Performance Management and PMC are cited primarily in the performance literature, with PMC also appearing in public management accounting; Malmi & Brown are more often referenced within general management accounting. The analysis suggests that Levers of Control emerges as the most plausible approach in this study because it explains how control is enacted, whereas the other three focus more on what control mechanisms a package includes. Examining the authors’ publications further indicates that Simons, Otley, Ferreira, and Malmi align with an interpretive paradigm, while Brown tends toward a functionalist stance, a mix that may create tensions when frameworks are combined. Finally, the thesis assesses use and interplay: Otley’s Performance Management is less complex than the others; Levers of Control can be fruitfully combined with either PMC or MCS as a Package; and the choice between PMC (emphasizing planning and performance management) and MCS as a Package (more accounting-oriented) should depend on organizational control needs.
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