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dc.contributor.authorJollands, Stephen
dc.contributor.authorAkroyd, Chris
dc.contributor.authorSawabe, Norio
dc.date.accessioned2013-03-15T14:19:56Zen_GB
dc.date.accessioned2013-03-19T15:46:49Z
dc.date.accessioned2013-07-01T10:22:15Z
dc.date.issued2013
dc.description.abstractSimons’ (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.citationAmerican Accounting Association Management Accounting Section Conference 2013en_GB
dc.identifier.urihttp://hdl.handle.net/10871/11465
dc.language.isoenen_GB
dc.publisherAmerican Accounting Associationen_GB
dc.relation.replaceshttp://hdl.handle.net/10036/4483en_GB
dc.relation.replaces10036/4483en_GB
dc.subjectmanagement control systemsen_GB
dc.subjectlevers of controlen_GB
dc.subjectcore valuesen_GB
dc.titleThe network effects of core values on management controlsen_GB
dc.typeConference paperen_GB
dc.date.available2013-03-15T14:19:56Zen_GB
dc.date.available2013-03-19T15:46:49Z
dc.date.available2013-07-01T10:22:15Z
pubs.declined2013-06-30T05:59:16.521+0100
dc.descriptionPaper presented at American Accounting Association Management Accounting Section Conference 2013, New Orleans, 10-12 Jan 2013en_GB


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