The role of interactive control systems in obtaining internal consistency in the management control system package

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

Resumé

Companies rely on multiple Management Control Systems to obtain their short and long term objectives. When applying a multifaceted perspective on Management Control System the concept of internal consistency has been found to be important in obtaining goal congruency in the company. However, to date we know little about how managers maintain internal consistency, when individual MCSs change and do not fit with the other MCSs. Based on a case study in a global Danish manufacturing company this study finds that it is necessary to distinguish between the design characteristics of MCS and use of MCSs when analyzing internal consistency in the MCS package and how managers obtain internal consistency in the new MCS package when a MCS change occur. This study focuses specifically on changes to administrative controls, which are not internal consistent with the current cybernetic controls. As top management is aware of this shortcoming they use the cybernetic controls more interactively to overcome this shortcoming, whereby the cybernetic controls are also used as a learning platform and not just for performance control.
OriginalsprogEngelsk
TitelMAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS”
RedaktørerCarsten Rohde
Antal sider16
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

Bibliografisk note

ISSN no ISBN

Citer dette

Toldbod, T., & Israelsen, P. (2014). The role of interactive control systems in obtaining internal consistency in the management control system package. 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
Toldbod, Thomas ; Israelsen, Poul. / The role of interactive control systems in obtaining internal consistency in the management control system package. 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).
@inproceedings{29eaf340f1614ef895c17029c2d0b962,
title = "The role of interactive control systems in obtaining internal consistency in the management control system package",
abstract = "Companies rely on multiple Management Control Systems to obtain their short and long term objectives. When applying a multifaceted perspective on Management Control System the concept of internal consistency has been found to be important in obtaining goal congruency in the company. However, to date we know little about how managers maintain internal consistency, when individual MCSs change and do not fit with the other MCSs. Based on a case study in a global Danish manufacturing company this study finds that it is necessary to distinguish between the design characteristics of MCS and use of MCSs when analyzing internal consistency in the MCS package and how managers obtain internal consistency in the new MCS package when a MCS change occur. This study focuses specifically on changes to administrative controls, which are not internal consistent with the current cybernetic controls. As top management is aware of this shortcoming they use the cybernetic controls more interactively to overcome this shortcoming, whereby the cybernetic controls are also used as a learning platform and not just for performance control.",
author = "Thomas Toldbod and Poul Israelsen",
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year = "2014",
language = "English",
editor = "Rohde, {Carsten }",
booktitle = "MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE",
publisher = "European Institute for Advanced Studies in Management",

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Toldbod, T & Israelsen, P 2014, The role of interactive control systems in obtaining internal consistency in the management control system package. 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 role of interactive control systems in obtaining internal consistency in the management control system package. / Toldbod, Thomas; Israelsen, Poul.

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 role of interactive control systems in obtaining internal consistency in the management control system package

AU - Toldbod, Thomas

AU - Israelsen, Poul

N1 - ISSN no ISBN

PY - 2014

Y1 - 2014

N2 - Companies rely on multiple Management Control Systems to obtain their short and long term objectives. When applying a multifaceted perspective on Management Control System the concept of internal consistency has been found to be important in obtaining goal congruency in the company. However, to date we know little about how managers maintain internal consistency, when individual MCSs change and do not fit with the other MCSs. Based on a case study in a global Danish manufacturing company this study finds that it is necessary to distinguish between the design characteristics of MCS and use of MCSs when analyzing internal consistency in the MCS package and how managers obtain internal consistency in the new MCS package when a MCS change occur. This study focuses specifically on changes to administrative controls, which are not internal consistent with the current cybernetic controls. As top management is aware of this shortcoming they use the cybernetic controls more interactively to overcome this shortcoming, whereby the cybernetic controls are also used as a learning platform and not just for performance control.

AB - Companies rely on multiple Management Control Systems to obtain their short and long term objectives. When applying a multifaceted perspective on Management Control System the concept of internal consistency has been found to be important in obtaining goal congruency in the company. However, to date we know little about how managers maintain internal consistency, when individual MCSs change and do not fit with the other MCSs. Based on a case study in a global Danish manufacturing company this study finds that it is necessary to distinguish between the design characteristics of MCS and use of MCSs when analyzing internal consistency in the MCS package and how managers obtain internal consistency in the new MCS package when a MCS change occur. This study focuses specifically on changes to administrative controls, which are not internal consistent with the current cybernetic controls. As top management is aware of this shortcoming they use the cybernetic controls more interactively to overcome this shortcoming, whereby the cybernetic controls are also used as a learning platform and not just for performance control.

M3 - Article in proceeding

BT - MAR 2014 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE

A2 - Rohde, Carsten

PB - European Institute for Advanced Studies in Management

ER -

Toldbod T, Israelsen P. The role of interactive control systems in obtaining internal consistency in the management control system package. 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).