dc.contributor.author | Jollands, Stephen | |
dc.contributor.author | Akroyd, Chris | |
dc.contributor.author | Sawabe, Norio | |
dc.date.accessioned | 2013-03-15T14:19:56Z | en_GB |
dc.date.accessioned | 2013-03-19T15:46:49Z | |
dc.date.accessioned | 2013-07-01T10:22:15Z | |
dc.date.issued | 2013-01-12 | |
dc.description.abstract | Simons’ (1995b, 2000) levers of control have become one of the most prominently utilised
management control system frameworks in the accounting literature. In this paper we focus
on core values, which guide and motivate an organisation, an area of the framework not
examined in the accounting literature. Specifically we examine the process through which a
new core value develops. We also show how this process is influenced by and acts upon the
other levers of control. We highlight how this process initially involves few actors, little
complexity and creates a descriptive definition for the core value. Based on this descriptive
definition more actors become involved, resulting in more complexity and focuses on these
actors trying to develop an understanding of the practical relevance of the new core value.
The process of developing the core value and the search for practical relevance necessitates
the creation and transformation of other management controls. These management controls in
turn change the core value and other actors within the process. The process of search and
discovery provides belief control through embedding elements of the core value in the
management controls that were created or transformed. While the core value may be
displaced its effects on other controls remain in place thus showing how and why controls
embody both technical and social elements. | en_GB |
dc.identifier.citation | American Accounting Association - Management Accounting Section Conference 2013, New Orleans, US, 10-12 January 2013 | en_GB |
dc.identifier.uri | http://hdl.handle.net/10871/11465 | |
dc.language.iso | en | en_GB |
dc.publisher | American Accounting Association | en_GB |
dc.relation.replaces | http://hdl.handle.net/10036/4483 | en_GB |
dc.relation.replaces | 10036/4483 | en_GB |
dc.relation.url | https://aaahq.org/Meetings/Archive | |
dc.subject | management control systems | en_GB |
dc.subject | levers of control | en_GB |
dc.subject | core values | en_GB |
dc.title | The network effects of core values on management controls | en_GB |
dc.type | Conference paper | en_GB |
dc.date.available | 2013-03-15T14:19:56Z | en_GB |
dc.date.available | 2013-03-19T15:46:49Z | |
dc.date.available | 2013-07-01T10:22:15Z | |
pubs.declined | 2013-06-30T05:59:16.521+0100 | |