Accounting and Organizational Management

Management control systems are the formal and informal mechanisms organizations use to direct employee behavior, allocate resources, and track whether strategies are actually being executed. Researchers in this area examine how tools like the balanced scorecard translate high-level organizational goals into measurable targets, and how the design of those tools shapes—and is shaped by—the contexts in which they operate, from single firms to complex inter-organizational networks. A central concern is whether performance measurement systems genuinely improve outcomes or introduce distortions, particularly when incentive structures reward narrow metrics at the expense of broader strategic aims. Active debates continue around how organizations adapt their control practices during periods of strategic change, and how accountability relationships between partnering organizations can be governed without the direct authority structures that exist within a single firm.

Works

88,875

Total citations

933,526

Keywords

Management Control SystemsPerformance MeasurementStrategic ManagementBalanced ScorecardOrganizational ContextAccounting Change