Accounting Organizations & Society Conference on Management Control as System or Package: New Insights on using Multiple Management Control Practices

Країна: Нідерланди

Місто: Maastricht

Тези до: 01.05.2018

Дати: 26.10.18 — 27.10.18

Область наук: Економічні;

Е-мейл Оргкомітету:

Організатори: Elsevier


In recent years, there has been an increasing interest in simultaneously examining multiple management control practices. Of particular relevance here is the perspective of Management Control as a system versus a package. While these perspectives match the importance of taking a more holistic picture, they also impose numerous conceptual and empirical challenges, creating a demand for innovative research that tackles these challenges. To help address this demand, Accounting, Organizations, and Society will hold a special conference in Maastricht in October 2018.

TOPICS: We invite submissions of theoretical and empirical studies across all methods that advance our understanding of using multiple management control practices. Up to six papers selected for the conference will be published in a special issue of AOS (subject to satisfactory resolution of the journal's review process), along with discussant comments. Papers submitted, but not selected, will follow the normal review process of the journal.

While submissions may cover a wide range of issues and research perspectives, the following topics are illustrative:
- Alternative methods for testing interdependencies (MC as a system) or identifying management control configurations (MC as a package);
- The choice of multiple (sets of) independent and/or interdependent control practices in addressing specific control problems;
- How do new technological developments like automation change the design of management control systems and/or packages (because of changing cost-benefit trade-offs)?
- A deeper understanding of the emergence of MC packages;
- The role of different decision makers with potentially conflicting interests within an organization;
- How are interdependent and/or independent sets of control choices within one package linked to each other?
- A deeper understanding of interdependencies among control practices;
- what are the boundary conditions of interdependencies among control practices?
- what factors inhibit firms from exploiting interdependencies among control practices?
- are there timing/lag effects in making interdependent choices?

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