Inscribing the organization:representations in dispute between accounting and production

This paper assumes that a primary function of management accounting is the representation of "accounting facts" for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other 'professional' groups, such as production planning or quality management people, in this role of representing the organization to management. The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements' attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants' standard costing systems. © 2006 Elsevier Ltd. All rights reserved.

Stability indicators, a tool for organizational planning and control

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The role of leader-member exchanges in mediating the relationship between locus of control and work reactions

The relationship between locus of control, the quality of exchanges between subordinates and leaders (LMX), and a variety of work-related reactions (intrinsic/extrinsic job satisfaction, work-related well-being, and organizational commitment) are examined. It was predicted that people with an internal locus of control develop better quality relations with their manager and this, in turn, results in more favourable work-related reactions. Results from two different samples (N=404, and N=51) supported this prediction, and also showed that LMX either fully, or partially, mediated the relationship between locus of control and all the work-related reactions.

Cost and time control of construction project: inhibiting factors and mitigating measures in practice

Despite the availability of various control techniques and project control software many construction projects still do not achieve their cost and time objectives. Research in this area so far has mainly been devoted to identifying causes of cost and time overruns. There is limited research geared towards studying factors inhibiting the ability of practitioners to effectively control their projects. To fill this gap, a survey was conducted on 250 construction project organizations in the UK, which was followed by face-to-face interviews with experienced practitioners from 15 of these organizations. The common factors that inhibit both time and cost control during construction projects were first identified. Subsequently 90 mitigating measures have been developed for the top five leading inhibiting factors—design changes, risks/uncertainties, inaccurate evaluation of project time/duration, complexities and non-performance of subcontractors were recommended. These mitigating measures were classified as: preventive, predictive, corrective and organizational measures. They can be used as a checklist of good practice and help project managers to improve the effectiveness of control of their projects.

Building belief in organizational learning: the role of organizational learning efficacy

There appears to be a missing dimension in OL literature to embrace the collective experience of emotion, both within groups and communities and also across the organization as a whole. The concept of OL efficacy- as a stimulus offering energy and direction for learning - remains unexplored. This research involved engaging with a company we have called ‘Electroco’ in depth to create a rich and nuanced representation of OL and members’ perceptions of OL over an extended time-frame (five years). We drew upon grounded theory research methodology (Locke, 2001), to elicit feedback from the organization, which was then used to inform future research plans and/ or refine emerging ideas. The concept of OL efficacy gradually emerged as a factor to be considered when exploring the relationship between individual learning and OL. . Bearing in mind Bandura’s (1982) conceptualization of self-efficacy (linked with mastery, modelling, verbal persuasion and emotional arousal), we developed a coding strategy encompassing these four factors as conceptualized at the organizational level. We added a fifth factor: ‘control of OL.’ We focused on feelings across the organization and the extent of consensus or otherwise around these five attributes. The construct has potential significance for how people are managed in many ways. Not only is OL efficacy is difficult for competitors to copy (arising as it does from the collective experience of working within a specific context); the self-efficacy concept suggests that success can be engineered with ‘small wins’ to reinforce mastery perceptions. Leaders can signal the importance of interaction with the external context, and encourage reflection on the strategies adopted by competitors or benchmark organizations (modelling). The theory also underlines the key role managers may play in persuading others about their organization’s propensity to learn (by focusing on success stories, for example). Research is set to continue within other sectors, including the high-performance financial service sector as well as the health-care technology sector.

Institutional contradiction and management control innovation:a field study of total quality management practices in a privatised telecommunications company

The purpose of this paper is to theorise the changes surrounding the introduction of a management control innovation, total quality management (TQM) techniques, within Telecom Fiji Limited. Using institutional theory and drawing on empirical evidence from multiple sources including interviews, discussions and documents, the paper explicates the institutionalization of these TQM practices. The focus of the paper is the micro-processes and practice changes around TQM implementation, rather than the influence of the macro-level structures that are often linked with institutional theory. The change agents used Quality Action Teams and the National Quality Council to introduce new TQM routines. The present study extends the scope of institutional analysis by explaining how institutional contradictions impact to create and make space for institutional entrepreneurs, who in turn, modify existing routines or introduce new routines in fluid organizational environments which also exhibit evidence of resistance.