Management control systems and organizational development

Seleshi Sisaye

25 citations0/0 files storedLeadership & Organization Development Journal

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Accounting and Organizational Management Management Theory and Practice Management and Organizational Studies

Abstract

Purpose Aims to apply organizational systems perspectives to discuss the three types of organizational development (OD) and management control systems (MCS): normative, coercive and remunerative‐instrumental (utilitarian) that affect the operating performance of teams. Design/methodology/approach The paper examines the effect that managerial power relations, cultural process and structural change intervention of these three types of control systems have on the formation (size, composition, and strategies), and operational activities (functions and assignment of tasks) of teams. The paper uses library archives research to study OD, MCS and teams. It has applied an organizational systems perspective that examines the effects of OD and MCS on teams' management. Findings Recent new directions in management control systems and OD process and structural intervention strategies have transformed management accounting control systems as the new administrative control innovations mechanisms for managing teams' performance and activities in industrial organizations. Accordingly, the traditional mechanistic control approach has been substituted or replaced by organic‐based processes and structures of team‐based control systems. Practical implications In organizations, the management of teams is multi‐dimensional, involving the simultaneous use of normative, remunerative and coercive control mechanisms. The paper advances the views that the effectiveness of team management in organizations is contingent upon several structural and process factors including the mix of these three types of compliance systems and the form of organizational setting, i.e. manufacturing or professional organizations. Originality/value In the management control literature, the management of teams has centered on normative or remunerative or coercive control systems. This paper shows that OD's cultural process and structural intervention strategies provide new directions to address these three types of management control system for teams in industrial organizations.

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References

1951The Social System 1992A Theory of Structure: Duality, Agency, and Transformation 1983Concepts of Culture and Organizational Analysis 1958Leadership in Administration: A Sociological Interpretation.1956General Systems Theory—The Skeleton of Science 1993Tightening the Iron Cage: Concertive Control in Self-Managing Teams 1976A Comparative Analysis of Complex Organizations, by Amitai Etzioni 1993The Dynamics of Organizational Culture

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2010Awakened leaders: born or made?2013Relationships between environment, culture, and management control systems 2010Organizational development and transformational learning approaches in process innovations 2005Teams and management control systems: a synthesis of three organizational development approaches

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