Adding new elements to an MCS package: The necessity and difficulty of synchronization
Type de matériel :
63
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.
Réseaux sociaux