Enablers of top management team support for integrated management control systems innovations

2014 ◽  
Vol 15 (1) ◽  
pp. 1-25 ◽  
Author(s):  
Jessica Lee ◽  
Mohamed Z. Elbashir ◽  
Habib Mahama ◽  
Steve G. Sutton
Keyword(s):  
Control Systems ◽  
Integrated Management ◽  
Top Management Team ◽  
Management Control ◽  
Management Team ◽  
Management Control Systems ◽  
Top Management

Top management team’s shared leadership and ambidexterity: The role of management control systems

2017 ◽  
Vol 2017 (1) ◽  
pp. 12254
Author(s):  
Timurs Umans ◽  
Elin Marianne Smith ◽  
William Andresson ◽  
William Planken
Keyword(s):  
Control Systems ◽  
Shared Leadership ◽  
Management Control ◽  
Management Control Systems ◽  
Top Management

Empowering middle managers in social services using management control systems

2020 ◽  
Vol 32 (2) ◽  
pp. 267-289 ◽  
Author(s):  
Per Nikolaj Bukh ◽  
Anne Kirstine Svanholt
Keyword(s):  
Control Systems ◽  
Social Services ◽  
Middle Managers ◽  
Quality Care ◽  
Management Control ◽  
Management Control Systems ◽  
Top Management ◽  
Content Type ◽  
Conflicting Objectives

PurposeThis paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget control, flexibility, and quality care simultaneously. It also analyzes how middle managers interpret management control intentions and manage conflicting objectives, and how locally developed MCS are coupled with top management goals.Design/methodology/approachThis paper uses a case-study approach, based on interviews with top and middle managements, as well as document studies conducted at a medium-sized Danish municipality.FindingsBoth constraining and enabling control systems empower middle managers and facilitate tight budget controls. Furthermore, middle managers play a crucial role in the use of MCS, develop local control systems, adjust existing control systems and influence the decisions and strategies of top management.Research limitations/implicationsThis paper is context-specific, and the role of accounting in professional work varies due to the specific techniques involved.Practical implicationsThis paper shows how MCS, including budgeting and planning systems, can be applied in social services to help middle managements obtain tight budget controls while also improving service quality.Originality/valueThis paper adds to the limited extant research on the role of middle management in a control framework and demonstrates how MCS can balance conflicting goals in social services when uncertainty increases. Furthermore, this paper shows how the vertical coupling of MCS is tight when budgeting is employed for planning purposes.

Top management teams’ shared leadership and ambidexterity: the role of management control systems

2018 ◽  
Vol 86 (3) ◽  
pp. 444-462 ◽  
Author(s):  
Timurs Umans ◽  
Elin Smith ◽  
William Andersson ◽  
William Planken
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Shared Leadership ◽  
Public Management ◽  
Top Management Teams ◽  
Management Control ◽  
Management Teams ◽  
Management Control Systems ◽  
Top Management ◽  
Organizational Ambidexterity

The study explores how top management teams’ shared leadership is related to organizational ambidexterity in public-sector organizations, theoretically and empirically considering how this relationship is contingent on the management control system. Using a sample of 85 Swedish municipal housing corporations, we find that shared leadership has a positive relationship with organizational ambidexterity in public-sector organizations. Moreover, increasing use of new public management control systems, based on combined reward and performance controls, positively moderates this relationship. The study also finds that traditional public management control systems, based on combined planning and administrative controls, do not moderate the relationship between top management teams’ shared leadership and organizational ambidexterity. Accordingly, this article contributes to the public and strategic management literature, as well as to managerial practice. Points for practitioners The article suggests that sharing leadership within top management teams can result in a balanced resource allocation in municipal corporations. To be more effective in achieving this balance, public sector managers might consider emphasizing new public management-inspired management control systems and de-emphasizing those of a more traditional type.

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