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Adding new elements to an MCS package: The necessity and difficulty of synchronization

Par : Type de matériel : TexteTexteLangue : français Détails de publication : 2020. Sujet(s) : Ressources en ligne : Abrégé : Many articles explore the concept of management control system (MCS) as a package, but there has been very little explicit theoretical and empirical research on the addition of new elements to a package of controls.This article analyzes the interactions between an existing MCS package and new techniques added.Using an action research approach, I study an organization putting a new strategy into practice via techniques inspired by Throughput Accounting.This research shows that synchronization between techniques, strategy and actors is necessary for successful integration resulting in a consistent system. Moreover, it highlights that this synchronization requires deconstruction of myths and empowerment of actors, by giving meaning to metrics and methods.
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Many articles explore the concept of management control system (MCS) as a package, but there has been very little explicit theoretical and empirical research on the addition of new elements to a package of controls.This article analyzes the interactions between an existing MCS package and new techniques added.Using an action research approach, I study an organization putting a new strategy into practice via techniques inspired by Throughput Accounting.This research shows that synchronization between techniques, strategy and actors is necessary for successful integration resulting in a consistent system. Moreover, it highlights that this synchronization requires deconstruction of myths and empowerment of actors, by giving meaning to metrics and methods.

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