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The routinisation of management controls in software.

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posted on 2025-07-30, 14:02 authored by John Burns, Martin Quinn
Our paper aims to explore management control as complex and intertwining process over time, rather than the (mainstream) fixation on rational, optimising tools for ensuring business success. We set out to contribute towards our understanding of why and how particular management controls evolve over time as they do. We discuss how the management control routines of one organisation emerged and reproduced (through software), and moved towards a situation of becoming accepted and generally unquestioned across much of the industry. The creativity and championing of one particular person was found to be especially important in this unfolding change process. Our case study illuminates how management control (software) routines can be an important carrier of organisational knowledge, both as an engine for continuity but also potentially as a catalyst for change. We capture this process by means of exploring the ‘life-story’ of a piece of software that is adopted in the corrugated container industry.

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Author's post-print version. Final version published by Springer; available online at http://link.springer.com/

Journal

Journal of Management Control

Publisher

Springer

Place published

Germany

Language

en

Citation

Vol. 22, Issue 1, pp. 5 - 24

Department

  • Finance and Accounting

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