The impact of society on Management Control Systems

Jan Greve, Christian Ax, Johan Dergård, Carsten Rohde, Torkel Strömsten, Jeanette Willert, Rolf Brühl, David Bedford, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Michael Hanzlick, Sophie Hoozee, Poul Israelsen, Otto Janschek, Daniel Johanson, Dag Oivind Madsen, Teemu Malmi, Mikko Sandelin, Thomas Toldbod

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceartikel i proceedingForskningpeer review

Resumé

Abstract: The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in societies we should expect that design and use of MCS vary between societies. This idea opposes with the structural contingency theory where universally valid contingency factors are postured. Two null hypotheses are formulated and tested; 1) The levels of contingencies do not differ between societies and 2) The effects of contingencies on MCS do not differ between societies. Data derive from a cross‐national survey encompassing 757 firms from 10 countries (eight European nations, Canada, Australia). Results indicate that contingencies vary between societies and, more significant, effects of contingencies on MCS also vary between societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.

Authors: Jan Greve; Co-authors: Christian Ax; Johan Dergård; Tobias Johansson; Carsten Rohde; Torkel Strömsten; Jeanette Willert; Rolf Brühl; David Bedford; Angelo Ditillo; Andrea Dossi; Maurice Gosselin; Michael Hanzlick; Sophie Hoozee; Poul Israelsen; Otto Janschek; Daniel Johanson; Dag Oivind Madsen; Teemu Malmi; Mikko Sandelin; Thomas Toldbod.
OriginalsprogEngelsk
TitelMAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”
RedaktørerCarsten Rohde
Antal sider32
ForlagEuropean Institute for Advanced Studies in Management
Publikationsdato2014
StatusUdgivet - 2014
BegivenhedEIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : Using Cost and Performance Management Systems to Enhance Competitiveness - København, Danmark
Varighed: 11 jun. 201413 jun. 2014
http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=990

Konference

KonferenceEIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE
LandDanmark
ByKøbenhavn
Periode11/06/201413/06/2014
Internetadresse
NavnEIASM Conference papers

Fingerprint

Management control systems
Contingency
Institutional factors
Encompassing
European countries
Integrated
Empirical study
Inclusion
Cross-national
Contingency theory
Canada
Control variable
Conceptual framework
Contingency factors

Citer dette

Greve, J., Ax, C., Dergård, J., Rohde, C., Strömsten, T., Willert, J., ... Toldbod, T. (2014). The impact of society on Management Control Systems. I C. Rohde (red.), MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS” European Institute for Advanced Studies in Management. EIASM Conference papers
Greve, Jan ; Ax, Christian ; Dergård, Johan ; Rohde, Carsten ; Strömsten, Torkel ; Willert, Jeanette ; Brühl, Rolf ; Bedford, David ; Ditillo, Angelo ; Dossi, Andrea ; Gosselin, Maurice ; Hanzlick, Michael ; Hoozee, Sophie ; Israelsen, Poul ; Janschek, Otto ; Johanson, Daniel ; Madsen, Dag Oivind ; Malmi, Teemu ; Sandelin, Mikko ; Toldbod, Thomas. / The impact of society on Management Control Systems. MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. red. / Carsten Rohde. European Institute for Advanced Studies in Management, 2014. (EIASM Conference papers).
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title = "The impact of society on Management Control Systems",
abstract = "Abstract: The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in societies we should expect that design and use of MCS vary between societies. This idea opposes with the structural contingency theory where universally valid contingency factors are postured. Two null hypotheses are formulated and tested; 1) The levels of contingencies do not differ between societies and 2) The effects of contingencies on MCS do not differ between societies. Data derive from a cross‐national survey encompassing 757 firms from 10 countries (eight European nations, Canada, Australia). Results indicate that contingencies vary between societies and, more significant, effects of contingencies on MCS also vary between societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.Authors: Jan Greve; Co-authors: Christian Ax; Johan Derg{\aa}rd; Tobias Johansson; Carsten Rohde; Torkel Str{\"o}msten; Jeanette Willert; Rolf Br{\"u}hl; David Bedford; Angelo Ditillo; Andrea Dossi; Maurice Gosselin; Michael Hanzlick; Sophie Hoozee; Poul Israelsen; Otto Janschek; Daniel Johanson; Dag Oivind Madsen; Teemu Malmi; Mikko Sandelin; Thomas Toldbod.",
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Greve, J, Ax, C, Dergård, J, Rohde, C, Strömsten, T, Willert, J, Brühl, R, Bedford, D, Ditillo, A, Dossi, A, Gosselin, M, Hanzlick, M, Hoozee, S, Israelsen, P, Janschek, O, Johanson, D, Madsen, DO, Malmi, T, Sandelin, M & Toldbod, T 2014, The impact of society on Management Control Systems. i C Rohde (red.), MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. European Institute for Advanced Studies in Management, EIASM Conference papers, EIASM 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE , København, Danmark, 11/06/2014.

The impact of society on Management Control Systems. / Greve, Jan; Ax, Christian; Dergård, Johan; Rohde, Carsten; Strömsten, Torkel; Willert, Jeanette; Brühl, Rolf; Bedford, David; Ditillo, Angelo; Dossi, Andrea; Gosselin, Maurice; Hanzlick, Michael; Hoozee, Sophie; Israelsen, Poul; Janschek, Otto; Johanson, Daniel; Madsen, Dag Oivind; Malmi, Teemu; Sandelin, Mikko; Toldbod, Thomas.

MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. red. / Carsten Rohde. European Institute for Advanced Studies in Management, 2014. (EIASM Conference papers).

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceartikel i proceedingForskningpeer review

TY - GEN

T1 - The impact of society on Management Control Systems

AU - Greve, Jan

AU - Ax, Christian

AU - Dergård, Johan

AU - Rohde, Carsten

AU - Strömsten, Torkel

AU - Willert, Jeanette

AU - Brühl, Rolf

AU - Bedford, David

AU - Ditillo, Angelo

AU - Dossi, Andrea

AU - Gosselin, Maurice

AU - Hanzlick, Michael

AU - Hoozee, Sophie

AU - Israelsen, Poul

AU - Janschek, Otto

AU - Johanson, Daniel

AU - Madsen, Dag Oivind

AU - Malmi, Teemu

AU - Sandelin, Mikko

AU - Toldbod, Thomas

PY - 2014

Y1 - 2014

N2 - Abstract: The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in societies we should expect that design and use of MCS vary between societies. This idea opposes with the structural contingency theory where universally valid contingency factors are postured. Two null hypotheses are formulated and tested; 1) The levels of contingencies do not differ between societies and 2) The effects of contingencies on MCS do not differ between societies. Data derive from a cross‐national survey encompassing 757 firms from 10 countries (eight European nations, Canada, Australia). Results indicate that contingencies vary between societies and, more significant, effects of contingencies on MCS also vary between societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.Authors: Jan Greve; Co-authors: Christian Ax; Johan Dergård; Tobias Johansson; Carsten Rohde; Torkel Strömsten; Jeanette Willert; Rolf Brühl; David Bedford; Angelo Ditillo; Andrea Dossi; Maurice Gosselin; Michael Hanzlick; Sophie Hoozee; Poul Israelsen; Otto Janschek; Daniel Johanson; Dag Oivind Madsen; Teemu Malmi; Mikko Sandelin; Thomas Toldbod.

AB - Abstract: The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in societies we should expect that design and use of MCS vary between societies. This idea opposes with the structural contingency theory where universally valid contingency factors are postured. Two null hypotheses are formulated and tested; 1) The levels of contingencies do not differ between societies and 2) The effects of contingencies on MCS do not differ between societies. Data derive from a cross‐national survey encompassing 757 firms from 10 countries (eight European nations, Canada, Australia). Results indicate that contingencies vary between societies and, more significant, effects of contingencies on MCS also vary between societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.Authors: Jan Greve; Co-authors: Christian Ax; Johan Dergård; Tobias Johansson; Carsten Rohde; Torkel Strömsten; Jeanette Willert; Rolf Brühl; David Bedford; Angelo Ditillo; Andrea Dossi; Maurice Gosselin; Michael Hanzlick; Sophie Hoozee; Poul Israelsen; Otto Janschek; Daniel Johanson; Dag Oivind Madsen; Teemu Malmi; Mikko Sandelin; Thomas Toldbod.

M3 - Article in proceeding

BT - MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”

A2 - Rohde, Carsten

PB - European Institute for Advanced Studies in Management

ER -

Greve J, Ax C, Dergård J, Rohde C, Strömsten T, Willert J et al. The impact of society on Management Control Systems. I Rohde C, red., MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”. European Institute for Advanced Studies in Management. 2014. (EIASM Conference papers).