scholarly journals Relationship between the Use of Management Control Systems, Organizational Capabilities and Managerial Short-term Orientation

2016 ◽  
Vol null (65) ◽  
pp. 179-206
Author(s):  
신성호 ◽  
Kim Min-sung ◽  
Pyo, Choon Mi ◽  
sungjin son
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Organizational Capabilities ◽  
Management Control Systems ◽  
Short Term

Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ralph Kober ◽  
Paul J. Thambar
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Short Term ◽  
Content Type ◽  
Strategic Objectives ◽  
Paradox Theory ◽  
Practical Implications

PurposeThis paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises.Design/methodology/approachThe authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide.FindingsThis paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities.Practical implicationsThis paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis.Originality/valueThis paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.

The Effect of Management Control Systems during the COVID-19 Pandemic: Does the Market Appreciate the Breadth of Vision?

2020 ◽  
Author(s):  
Jacobo Gomez-Conde ◽  
Ricardo Malagueño ◽  
Ernesto Lopez-Valeiras ◽  
Fabricia Rosa ◽  
Rogerio Lunkes
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems
Sign in / Sign up

Export Citation Format

Share Document