Article2005

Professional Competition, Economic Value Added and Management Control Strategies

113 citations0/0 files storedOrganization Studies

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

Abstract

This paper examines a failed change initiative (the implementation of economic value added, EVA™) in an in-depth case study of a major UK retailer (RetailCo, a pseudonym). The paper locates this change initiative within inter-professional competition between on the one hand the finance managers and on the other hand the buyers and merchandisers in RetailCo. Finance managers sought to strengthen their professional jurisdiction and enhance their financial and symbolic rewards by imposing stricter controls over buyers and merchandisers, which the latter resented as an undesirable intervention into their work practices and mobilized their influence and work knowledge to ensure the abandonment of EVA. This boundary work involved the use of a multiplicity of entry points centred on control strategies and the fundamentals of retailing. Implications for professional competition and organizational change are considered.

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References

1978Discipline and Punish: The Birth of the Prison 1988The System of Professions 1993Market Orientation: Antecedents and Consequences 1985Distinction. A Social Critique of the Judgement of Taste 1977The Rise of Professionalism 1998Market-Based Assets and Shareholder Value: A Framework for Analysis 1996Sedimentation and Transformation in Organizational Change: The Case of Canadian Law Firms 1998Accounting for Teamwork: A Critical Study of Group-Based Systems of Organizational Control

Cited by

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