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Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach Accounting, Organizations and

Society 30 (2005) 99–126 Jonas Gerdin *

The effect of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan Information & Management 40 (2003) 691–703 RueyDang Changa,*, Yeun-Wen Changb, David Paperc

Abstract This paper proposes a multiple contingencies model that examines the combined effect of departmental interdependencies and organization structures on management accounting system (MAS) design. The model was tested by means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was 82.5%. The findings provide some support for the notion that organizations adapt their MAS design to the control requirements of the situation. Furthermore, the study offers some empirical support for the existence of suboptimal equifinality. That is, in situations which lack of a single dominant imperative, several alternative, and functionally equivalent management control system (MCS) designs, may arise.

Abstract This study investigated the fit between contingency variables (e.g. task uncertainty and decentralization) in accounting information systems (AIS); a good fit is assumed to improve user satisfaction.We divided task uncertainty into two dimensions: variability and analyzability. We chose information scope, timeliness, and aggregation as the AIS characteristics to be studied within each dimension. User satisfaction was adopted as a surrogate to measure the performance of AIS. The responses of 126 managers were drawn from a cross-industry sample in Taiwan. Multiple regression models were employed to test the hypotheses. The results of the empirical test led us to two results: (1) broad-scope information (external environment or future-oriented information) promotes user satisfaction in high task variability situations, and (2) in a highly decentralized organization, broad-scope, timely, and aggregated information will also facilitate user satisfaction.

The relationships among broad scope MAS, managerial control, performance, and job relevant information A concomitant analysis Review of Accounting and Finance Vol. 5 No. 3, 2006 pp. 228-250 Rohit Sharma Abstract Purpose – The purpose of this paper is to demonstrate that the decision facilitation and decision influencing roles for management information are concomitant in organizations, and therefore must be analysed concurrently. Design/methodology/approach – A two-stage regression procedure for testing the moderating and intervening relationships among the variables of interest was adopted. First, the interaction of individual level controls (administrative and professional) on broad scope management accounting system (MAS) was tested, then the intervening relationship between broad scope MAS, job-relevant information (JRI), and performance was analysed. Findings – Tests of the moderating relationship between the control environment, broad scope MAS, JRI, and performance revealed a significant interaction term for JRI, but not for performance. Research limitations/implications – The usual measurement and implementation errors associated with survey methodology attach to this study. Furthermore, the sample was not randomly selected, which undermines the external validity of the findings. External validity will be further compromised by the relatively small sample size. Hence, caution is recommended in generalising the results to a wider population. Practical implications – The study provides evidence on therelationship between broad scope MAS, individual level control mechanisms and the outcome variable of JRI. Originality/value – The paper seeks to use a controlled setting, established measures, and methods of analysis to suggest that when existing theory explains the empirical relationship among the variables of interest in more than one way, it may be necessary to comprehensively examine the relationships theoretically and empirically at more than one level to enable a better explanation of the linkage between theory and the empirical tests. Keywords Management accounting, Management information systems, Decision support systems

The consideration of cultural differences in the design of information systems Information & Management 41 (2004) 669–684 Jong-min Choe* Abstract This study empirically examined cultural differences in the amount of information provided by management accounting information systems (MAIS). To demonstrate these differences, data were collected from samples of Australian and Korean firms. The results of this study showed that much more flexibility performance information is provided by Korean firms, while Australian firms provided more quality performance and traditional cost control information (TCCI). We also investigated whether the interaction effects of advanced manufacturing technology (AMT) and information on the improvement of production performance were culturally different. According to the results, we suggest that with a high level of AMT, Korean firms require more types of information (i.e. quality performance information, flexibility performance information, financial performance information, advanced cost control information, and TCCI), while Australian firms generally demand flexibility performance, quality performance, and advanced cost control information.

Towards explaining stability in and around management accounting systems Management Accounting Research, 2001, 12, 141–166Markus Granlund* Abstract The aim of this longitudinal case study is to examine the reasons behind the often observed fact that accounting systems are difficult to change, despite the influence of significant market changes and other changes which put tremendous pressure on accounting to change. Unlike the bulk of studies on management accounting change, this study focuses on stability (continuity) and on the reasons for its existence or even necessity. The study aims to reveal how human, institutional, and economic factors become intertwined in MAS change projects, and especially in the cumulative process of change or its denial. The origins of stability and, therein, resistance in accounting systems are discussed using institutional theory and Giddens’ theory of structuration. Key words: MAS development; stability; resistance to change; structuration theory; institutional theory.

. The study of 170 production and sales managers further revealed little difference in MAS use between production and sales managers facing similar amounts of customization or interdependence. Abernethy Abstract The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. April 2000. Second. J. The results indicate that customization affects MAS via interdependence. at best.A study of the emergence of management accounting system ethos and its influence on perceived system success Accounting. The study results are in two parts. Siemens was actively engaged in a corporate-wide culture change programme that was supportive of the new MAS initiative. The purpose of this study is to examine not only the relation between strategy and MAS but also to develop a theoretical model to explain how and why this relation exists. The model draws on Galbraith [Galbraith. Organizations and Society. equivocal and numerous calls have been made for further research to “unravel” the conflicts that have emerged in the literature. Designing complex organisations. interdependence and MAS. rather than directly. Pages 221-241 Jan Bouwens. Two employee groups with functional expertise in engineering and business economics respectively comprise the MAS user groups. The consequences of customization on management accounting system design Accounting. Organizations and Society 28 (2003) 523–548 Alnoor Bhimani Abstract This study considers how certain notional organisational culture elements became embedded in the design of an innovative management accounting system (MAS) and how the alignment between the cultural premise of the MAS and that espoused by MAS users influenced the perceived success of the new system. Margaret A. The site chosen for the study is a division of Siemens—a global firm in the electronics and electrical components industry. they indicate that the degree of alignment between the organisational culture elements which were embedded within the MAS and the organizational outlook of the two user groups significantly influenced the system’s perceived success. Issue 3. During the development and implementation phases of the new MAS. significant research attention has been devoted to understanding how different strategic priorities influence these systems. the results of these studies have been. In recent years. We are particularly interested in assessing whether the relation between customization and MAS is a direct one or whether the relation operates via interdependence. (1973). However. Reading: Addison-Wesley] to develop a theoretical argument concerning the inter-relations among customization. questionnaire responses and public as well as internal corporate documents. First they report on the manner in which the organisational programme of culture change affected the cultural premise of the new system. The research data for the study were obtained over a three and half year period and derive from interviews. Volume 25.

Integration is not only about ‘mere’ visibility and control at a distance. October-November 2005. Issues 7-8. ERP systems are particularly interesting for what they make impossible. Volume 30.Enterprise resource planning systems. ERP systems do not define what integration is and how it is to be developed. but they incur a techno-logic that conditions how control can be performed through financial and non-financial representations because they distinguish between an accounting mode and a logistics mode. Organizations and Society. A primary lesson from our cases is that control cannot be studied apart from technology and context because one will never get to understand the underlying ‘infrastructure’—the meeting point of many technologies and many types of controls. Jan Mouritsen Abstract This paper analyses how two companies pursued integration of management and control through enterprise resource planning (ERP) systems. The paper points out that management control in an ERP-environment is not a property of the accounting function but a collective affair were local control issues in different parts of the organization are used to create notions of global management. Pages 691-733 Niels Dechow. We illustrate how the quest for integration is an unending process and it is produced concurrently and episodically. . and our cases illustrate how the two organizations in the quest for integration mobilized a number of ‘boundary objects’ to overcome systems-based ‘blind spots’ and ‘trading zones’. management control and the quest for integration Accounting.

19: 179–208. They have implemented ERP systems for a variety of reasons. Roberts. this relationship is mediated by managerial-relevant information (MRI) that is impacted by MACSs change. the issue of changes in firm-wide management accounting and control systems (MACSs) has largely been ignored in the research literature. The implementation of an ERP system and associated changes in business processes. March 2007. Pages 17-39Severin V. Williams. This study explores the indirect effect of MACSs change on departmental performance for a cross-sectional sample of 232 medium-sized Singaporean firms. and R. 1990. Princeton University Press]. Volume 8. Overall. Ko. is not straightforward. Although not large. in turn.L. strategy and organization. Grabski. including solving year 2000 issues.Complementary controls and ERP implementation success International Journal of Accounting Information Systems.. structure. Surveys of chief information officers and internal auditors were conducted to obtain data on the controls used in ERP implementations. the latter are anticipated to strengthen under conditions of more task variability and task difficulty and. 48(4): 484–498]. and J. L. American Economic Review 80: 511–528. The economics of modern manufacturing: Technology. and J. and organizational change in manufacturing. reengineering business processes. however. .M. Pages 419-445 John J. Research has demonstrated that single modes of control are not sufficient. Sambamurthy. ERP implementation projects are but another example of an information systems development project that needs to be controlled. and J. Volume 13. We expand upon this concept and suggest that this need for a mix of overlapping and redundant control mechanisms identified in the literature is explained through the use of the theory of complementarity [Milgrom. D. the findings are consistent with the stated purposes of management accounting that are embedded in normative definitions. Comparing equilibria. yet the implementation of an ERP system is significantly different than a traditional system implementation. Management accounting systems change and departmental performance: the influence of managerial information and task uncertainty Management Accounting Research. It is hypothesized that MACSs change affects performance but not directly. triggered by MACSs change. D-G. 1998. Leech Abstract Many organisations have sought to improve their competitiveness by investing in advanced information technology. and facilitating e-business. Stewart A. Milgrom. which. Roberts. thus. 1994. Journal of Accounting and Economics. Control can be exerted by both formal and informal means [Kirsch. augment the indirect effect of MACSs change on performance. 2002. Issue 4. American Economic Review 84: 441–459. December 2002. P. Management Science. P. Supermodularity and Complimentarity. and which are relied upon to motivate the framework for analysis. the indirect effect is strengthened when task variability and task difficulty are high. V. Issue 1. Milgrom. enhances performance. Seaman Abstract Despite the proliferation of new management accounting techniques amidst pressures of organizational and global change. Complementarities and fit: Strategy. Roberts. Purvis. Instead.J. We find that groups of complementary controls need to be employed in the implementation of ERP systems to achieve a successful implementation. P. Topkis. specifically. Controlling information systems development projects: The view from the client. 1995. Alfred E. rather that a portfolio of control modes should be utilized. such as Enterprise Resource Planning (ERP) systems. The results offer support for the positive indirect effect of improving departmental performance from more MRI. Task uncertainty is expected to moderate the intervening linkages.



Pages 488-516 Marc Wouters. as it builds on existing skills. and external auditors when assessing fraud risk. on notions of organizational learning (e. data. S. Organizations and Society 27. In this article. 3-year longitudinal study of the logistics department of a medium-sized company in the beverage manufacturing industry. Accounting. Issues 4-5. D 2003 Elsevier Inc. The theoretical part of the study builds on ideas of enabling versus coercive formalization [Adler. S. Volume 33. gathered from a panel of 42 employees. Administrative Science Quarterly 41 (March). and reporting of critical decision-making information across the enterprise.. Two types of bureaucracy: Enabling and coercive. Deliberate learning and the evolution of dynamic capabilities. We find that a development process that is experience-based contributes to the enabling nature of the PMS. definitions. Professionalism was significantly related to positive attitude toward performance measures in our survey data. Organizations and Society. Mohamed Gomaa Abstract Although the infusion of progressively advanced information technology (IT) into business organizations can improve the capturing. 61–89]. processing. such technology can also create an environment that is more vulnerable to fraud. Celeste Wilderom Abstract This paper reports on a developmental approach to performancemeasurement systems (PMS). internal auditors. 339–351]). (1997). In particular.Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department Accounting. & Borys. and presentations of new performance measures. Organization Science 13(3).. Fraud. 497–529]). We will refer to such a PMS as “enabling PMS”. M.g. and knowhow on performance measurement to enrich the PMS step-by-step over time. C. The empirical context entails a mixed-method. we look at characteristics of a development process that result in the PMS being perceived by employees as enabling of their work. local practices. We believe that this framework can serve as a useful tool for management. Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior International Journal of Accounting Information Systems 4 (2003) 295–308 Antoinette Lynch*. rather than as primarily a control device for use by senior management. May-July 2008. Information technology . Lillis. G. Human Decis. action research. reviewing. Process. participation in meetings. Organizations and Society 22. Also. Behav. All rights reserved. Managing multiple dimensions of manufacturing performance—An exploratory study. experimentation with specific performance measures was found to enhance the enabling nature of the PMS: testing. Keywords: Theory of planned behavior. we develop a framework based on the theory of planned behavior [Org. and on awareness of the incompleteness of performance measures (e. (1996). and review of company documents. 189–205.. Accounting. (2002). The results also illustrate that transparency of the PMS itself is key to enabling PMS. Qualitative data were gathered through interviews. We also analyzed two waves of quantitative survey data. and refinement of conceptualizations. M. & Winter. 50 (2)(1991) 179] that addresses the potential impact of IT on the susceptibility of an organization to employee fraud. Reflections on a contingent view of accounting. A.g. (2002). [Zollo. B. P. [Chapman.. S.



More specifically. as measured by decision-makers’ satisfaction with the perceived quality of information content in system outputs. Organizations and Society. Specifically. Using surveydata from a sample of Canadian manufacturing firms. and (iv) larger size. A mediating effect of environmental performance on the link between eco-control and economic performance is observed in different contexts.Eco-control: The influence of management control systems on environmental and economic performance Accounting. Marc Journeault Abstract Eco-control is the application of financial and strategic control methods to environmental management. as measured by decision makers’ perceived satisfaction with the accuracy and monitoring effectiveness of output information. . The congruence or fit of system integration with those requirements is a key concept that influences beliefs about system effectiveness. information interdependence among functional areas. system fit was a significant factor that explained variations in perceived AIS effectiveness. was only marginally significant. as hypothesized. In Press. Available online 5 March 2009 Jean-François Henri. (ii) higher public visibility. Keywords: Accounting information systems. eco-control indirectly influences economic pe rformance in the context of (i) higher environmental exposure. This study contributes to the management accounting literature by providing insight into the roles and contributions of management accounting in the context of sustainable development. we investigate to what extent ecocontrol influences environmental and economic performance. (iii) higher environmental concern. Requirements that are contingent on the degree of organizational formalization. Interorganizational systems. Contingency theory. and dependence in interorganizational information sharing and electronic data interchange links. Corrected Proof. Nicolaou* Abstract A contingency model is advanced that examines sources of requirements for organizational coordination and control as they affect the extent of integration in an accounting information system. The study addresses an important area in accounting systems research that directly relates to the decision facilitation and control objectives of accounting information. The effect of system fit on a second factor of perceived AIS effectiveness. the fit between the accounting system design and the contingency factors resulted in a more successful system. In this study. A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects International Journal of Accounting Information Systems 1 (2000) 91– 105 Andreas I. Perceived information system effectiveness. are examined. Results of the empirical study indicated that. the results suggest that eco-control has no direct effect on economic performance.

and regressive versus progressive change (Burns and Scapens. the paper reports on a longitudinal empirical study of the implementation of an ActivityBased Costing (ABC) system in the Clearing Department of a UKbased multinational bank. Volume 13. Pages 249-271 Kim Soin. Since the ABC project team was operating at the same time as other change agents (productivity consultants and human resource engineering). John Cullen Abstract Using institutional theory to interpret the role of management accounting in organizational change. their inter-relationships are explored through the displacement/establishment of routines and institutionalized practices. Willie Seal. The ABC team succeeded in institutionalizing a less radical version of ABC that revealed new links between costs and products. Tensions were identified between the need to establish ABC as an organizational routine thereby ensuring its reproduction with the less routinized but more revolutionary aspirations of ABM. but did not go as far as to transform the strategic thinking of the bank’s senior management. Issue 2.ABC and organizational change: an institutional perspective Management Accounting Research. June 2002. 2000). . The extent and nature of organizational change is evaluated by drawing on the dichotomies of formal versus informal change. revolutionary versus evolutionary change.

Keywords: Culture. Information system effectiveness. Keywords: Cost management systems. large-power distance. budgetary participation. Managerial performance . Chinese managers are used to represent managers from a high-collectivist. Multiple regression analysis showed that the three-way interaction term was significant. Tsui* Abstract The adoption of just-in-time (JIT) manufacturing techniques and electronic data interchange (EDI) systems that allow for the electronic exchange of data in the accounting and production processes. China and 38 Caucasian expatriate subunit managers in Hong Kong who were requested to respond to questionnaires designed to measure the ‘availability’ of broad scope and timely management accounting systems (MAS). and their managerial performance. the relationship between MAS information and managerial performance of Chinese managers was negative for high levels of participation but positive for Caucasian managers. smallpower distance. This study examines a number of research hypotheses that address these issues. and short-term orientation. depending on the cultural background of the managers. The specific manufacturing strategy of a firm influences the effective management of costs and the design of cost management systems (CMS). The primary motivation for this study is driven by the assumption that information needs for the support of strategic and operational decisions are influenced by the internal production and external environment of a manufacturing organization. suggesting that the interaction effects of MAS and budgetary participation on managerial performance were different. supportive of the hypothesized relationships.Adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness$ International Journal of Accounting Information Systems 3 (2002) 35–62 A ndreas I. thus. management accounting systems. Electronic data interchange systems Abstract This study tests the hypothesis that the behavior and attitudes of Chinese and Western managers to budgetary participation will be different because of cultural differences. Suggestions for future research could extent the concepts and relationships presented. Just-in-time manufacturing. Nicolaou* The impact of culture on the relationship between budgetary participation. and long-term orientation culture while Caucasian expatriate managers are used to represent a culture that is low-collectivist. Budgetary participation. in general. The effective design and use of CMS should therefore assist in the successful implementation of manufacturing strategy. Data were collected from 51 Chinese subunit managers in Xian. An extensive sample selection process was carried out in order to identify organizations that had adopted JIT manufacturing techniques as well as EDI systems. These results have implications for the design of effective control subsystems and suggest that the management accounting theories developed in the context of Western economies may not be generalizable to the Chinese environment. These results offer significant contributions to professionals and researchers. The concepts and relationships involved with regard to cost management have not been considered in past research. and managerial performance: An analysis of Chinese and Western managers The International Journal of Accounting 36 (2001) 125–146 Judy S. represent two significant dimensions of manufacturing strategy that might assist a firm’s operational ability to respond to demands of the new manufacturing environments. The results of the empirical study were. More specifically. Management accounting systems.L.

this paper identifies several contingency factors for the sophistication of accounting instruments. Case research . Keywords: Sophistication. Unfortunately. researchers who study the introduction of these techniques often find that success is not always guaranteed. the popular management literature and business consultants try to convince organizations that they should introduce recently-developed. This would give rise to the need to adopt a contingency theory perspective. Based on case studies in two power and gas companies. sophisticated management accounting techniques. it makes a contribution to the development of an integrated framework that can be used to explain the sophistication of management accounting systems (MAS). Scope. namely scope. Management accounting systems. Contingency theory perspective. In addition. The paper concentrates on a single dimension of MAS sophistication. This may imply that the appropriateness of using the resulting sophisticated accounting instruments depends on the circumstances in which these instruments are being used. Accounting instruments.Towards an integrated contingency framework for MAS sophistication Case studies on the scope of accounting instruments in Dutch power and gas companies Management Accounting Research 16 (2005) 101–129 Sandra Tillema Abstract On a regular basis.

Keywords: Fitness landscape approach. Based on the data collected from 196 organizations. Lindawati Gani b Abstract This study adopts a fitness landscape approach to test contingency hypotheses about the relationship between business strategy. Pages 1641-1656 Suhong Li. December 2006. management accounting systems. technology uncertainty. multiple regression analyses are used to test the factor impacting information sharing and information quality respectively. commitment of supply chain partners. Business strategy.∗. organizational configurations and management accounting systems with business unit effectiveness: a fitness landscape approach Management Accounting Research 15 (2004) 179–200 Johnny Jermias a. will have a positive association with business unit effectiveness. Top management has a positive impact on information sharing but has no impact on information quality. defined as the weighted sum of independent fitness contributions of each contextual variables. two-state additive fitness model.Integrating business strategy. . Moreover. and IT enablers. Binshan Lin Abstract This paper empirically examines the impact of environmental uncertainty. Volume 42. Management accounting systems. The results also show that information sharing and information quality are not impacted by customer uncertainty. Building on Kauffman’s Nlocus. intra-organizational facilitators. Issue 3. this study indicates that the degree of contingent fit has a positive association with business unit effectiveness.1 . a discriminant analysis reveals that supplier uncertainty. this study predicts that the degree of contingent fit. Further analysis reveals that strategic priorities affect the types of controls and management accounting systems used by the business units. organizational configurations. shared vision between supply chain partners and commitment of supply chain partners are the three most important factors in discriminating between the organizations with high levels of information sharing and information quality and those with low levels of information sharing and information quality. and business unit effectiveness. Based on a mail survey and personal interviews of 106 business unit managers of publicly held companies listed under consumer goods industry. Central to this approach is the notion of contingent fit between strategic priorities and its contextual variables. Contingency theory Accessing information sharing and information quality in supply chain management Decision Support Systems. It is found that both information sharing and information quality are influenced positively by trust in supply chain partners and shared vision between supply chain partners. Effectiveness. but negatively by supplier uncertainty. and inter-organizational relationships on information sharing and information quality in supply chain management.


In doing so. the study highlights the fluidity of inter-organisational control mixes. Volume 17. Issue 3. Sof Thrane Abstract Networks of formally independent firms are interesting because they claim to be able to build competencies. Robert Lee Abstract This study is motivated out of a two-fold concern for how intraorganisational influences generally. directly and based on trust. April 2006. Trust. it appears. the study addresses the inadequate consideration of intra-organisational influences in the literature examining the management control of networks. . Volume 31. June 2006. We propose that accounting can be conceptualised as an actor helping to mediate. contrasting with prevailing notions of ‘fit’ between control mechanisms and a given transactional setting. network complementarities and the development of inter-organisational relations Accounting. Self-regulation and orchestration mechanisms establish the network as a network enterprise seeking to develop and exploit complementarities in the diversity of network competencies and resources in different ways. Accounting and management control would appear counter-intuitive to such an arrangement.Intra-organisational influences in procurement networks controls: The impacts of information technology Management Accounting Research. Organizations and Society. it appears that controls create durability and predictability. based on empirical observations from three horizontal networks where firms rally around projects. Thus. It is raised as a concern in the networks when trusting is absent. However. Trust is a problematising devise. By networking. yet its consequences are unclear and the extant literature in the area is formative. Issue 2. is not a property of such a situation. Accounting. the study also contributes to extant understandings of the control effects of information technology within procurement networks. Both mechanisms are organised around various kinds of accounting—such as transfer prices and intellectual capital statements—and around the construction of segmentation in the network that provide it with a topology of centres and peripheries. Pages 241-275 Jan Mouritsen. exploit complementary resources and redesign strategies faster than firms can change. In addition. Information technology is specifically focused upon because it increasingly mediates inter-organisational collaboration. Selfregulating mechanisms allow interaction and exchange to occur unobtrusively. Utilising actor–network theory. the study examines two relational dimensions of procurement networks within actor– network space: inter-organisational relations between buyers and suppliers that comprise the procurement network and intraorganisational relations among actors within buyer organisations in particular. impact upon control mechanisms in procurement networks. shape and construct inter-organisational relations through self-regulating and orchestration mechanisms. and information technology specifically. while orchestration mechanisms involve structuring these interactions. Pages 141-170 Suresh Cuganesan. Structural and functional approaches such as transactions cost economics are weak in explaining the ways in which relations are constructed and governed. firms are said to get access to resources in a flexible way and typically by interacting with other firms non-hierarchically.

Colin B. Managerial end-users with different personal characteristics and approaches are likely to compose queries of differing levels of accuracy when searching the data contained within these accounting information systems. usually in managerial positions. to extract appropriate data from both internal and external sources. Many of these data sources include or are derived from the organization’s accounting information systems. This research investigates how cognitive style elements of personality influence managerial enduser performance in database querying tasks. Pages 207-225 Margaret A. AprilMay 2004. Relying on the Myers–Briggs personality instrument. The study is based on data collected from physician managers in large public teaching hospitals in Italy. The experiment investigated the influence of personality on the accuracy of queries of varying degrees of complexity. Fiona H. query complexity and academic performance also explain the success of data extraction tasks. Volume 29. Issues 3-4. Bowen. Organizations and Society. Rohde* Abstract As end-user computing becomes more pervasive. Abernethy. . results show that perceiving individuals (as opposed to judging individuals) who rely on intuition (as opposed to sensing) composed queries more accurately. Lehmann.Cognitive style factors affecting database query performance International Journal of Accounting Information Systems 4 (2003) 251–273 Paul L. Ferguson. A laboratory experiment was conducted in which participants generated queries to retrieve information from an accounting information system to satisfy typical information requirements. The results support the hypotheses and demonstrate the consequences of power on organizational functioning. End-user computing. As expected. an organization’s success increasingly depends on the ability of end-users. Our findings indicate that the delegation of formal authority to physician managers not only has a direct impact on the use of accounting for decision control and decision management it also has an important effect on their cost consciousness. Emidia Vagnoni Abstract This paper examines empirically the impact of authority structures on the use of accounting information systems (AISs) for decision control and decision management. Keywords: Database querying. The model is designed to enable an assessment of the relative impact of formal authority that stems from allocation of decision rights and informal authority that stems from individual power and influence. organization design and managerial behaviour Accounting. Myers– Briggs Type Indicator Power. Timothy H. Personality.

Issue 2. (4) Multimedia content in financial disclosures has more influence on decision making when either information load or cognitive load is high. and (5) Cognitive load created by either the task requirements or system interface design adversely affects memory and decision making. This study involves three experiments where participants analyze financial data under varied information and cognitive loads and system interface designs. The current study extends the findings of these authors to investigate the effects of information load. Rose Abstract The results of Kida et al. operationalized through strong ties. memory reconstruction patterns. Account. . May 2004. The research puts forward that the success of the change efforts depends on the nature of relationships among the organizational members involved in the process. Issue 1. J. and investment decisions under varying loads and information system designs are compared. Volume 19. Because performance measurement and evaluation systems have notoriety for being controversial. Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective Management Accounting Research.Affective responses to financial data and multimedia: the effects of information load and cognitive load International Journal of Accounting Information Systems. 2 (2001) 22] indicate that affective responses to financial data and the peripheral cues that surround financial data significantly influence memory and decision processes. [Account. Recall of financial data and affective responses. the social network analysis used in this paper has proved to be a useful methodology for studying the relational patterns that occurred during the change process. 23 (1998) 451] and Rose [Int. Anna M. Also. June 2008. while affective responses are relatively unaffected by changes in load. Volume 5. F. The research also points out that the structural position of financial controllers within organizational networks is an important aspect in the success/failure of implementing such problematic control systems. emerged as pivotal to reduce uncertainty during the change process and facilitate the introduction of the performance evaluation system. and system design alternatives on the influence of affective responses on memory and decision making. The primary findings from this research are the following: (1) The recall of numerical data increases as information or cognitive load decreases. Douglas Roberts. Soc. cognitive load. Pages 5-24 Jacob M. Syst. (3) Decision makers' reliance on affective responses decreases as information load or cognitive load decreases. the notion of trust. (2) Decreasing the information or cognitive load of a decision task leads to decreased memory reconstruction effects. Organ. Pages 182-207 Bertrand Masquefa Abstract This paper traces the adoption process by top management of a performance evaluation system initiated by the financial controllers at the Research And Development site of a leading multinational company. Rose. Inf.


Technol. Propositions for using ERP as a foundation for social and intellectual capital formation are introduced. Observation suggests that even if ERP is necessary to coordinate complicated. multifaceted operations. they allege that ERP encourages a system-wide perspective that is a basis for collaboration and a systems orientation. All rights reserved. clockwork organizations dominated by routine. culture. Keywords: Enterprise resource planning. ERP systems fit best within mechanistic. Competitive advantage. yet it is the non-routine learning and change processes found in complex. and behaviors that can be crucial sources of advantage in the knowledge economy. To reconcile this paradox.*. Sue Abdinnour-Helmb Abstract Enterprise resource planning (ERP) software merges a firm’s data. Manage. However. we propose a dual-core.1. information flows and business processes into a single package. self-organizing systems that enable firms to create distinctive competitive advantages from ERP outputs. Moreover. loosely coupled organization that views ERP as an enabling technology to build and augment social and intellectual capital. Vendors argue that ERP provides an extremely useful strategic resource to enhance competitiveness and make it possible for a firm to leverage its other resources more effectively and efficiently. Lengnick-Halla. ERP makes possible deep changes in relationships.V. an examination of ERP systems using criteria established in research on resource-based views of the firm and chaos/ complexity theory indicates that these claims are overstated.The role of social and intellectual capital in achieving competitive advantage through enterprise resource planning (ERP) systems J. Lengnick-Halla. Mark L. In addition. but the structures and cultures most able to achieve this level of change are a poor fit with ERP requirements. Implications for research and practice are discussed. Loosely coupled systems. rather than as an information technology (IT) solution for organizational inefficiencies. it is far from sufficient to promote a strong competitive position over the long term. 21 (2004) 307–330 Cynthia A. Dual-core systems . highly programmed technologies and operations. Eng. # 2004 Elsevier B.

Pages 269-292 Natalie Frow. in particular budgetary controls. S. Consequently. In particular. managers in attempts to pursue their strategic forcing roles become involved in interdependencies and team working which blur line responsibilities and accountabilities. both hierarchically and horizontally. individual-level accountability and management-byexception. the accepted lack of controllability by a variety of ‘negotiated’ arrangements for ‘sharing’ the discharge of individual accountabilities. Drawing on evidence garnered from an intensive case study of a multinational organization. remain wedded to notions of cybernetics. this paper explores the ways in which these potentially incompatible roles are reconciled within a framework of management control.L... Stuart Ogden Abstract Recent work [e. David Marginson. Simons.g. 1979. Volume 16. and informal channels of social interaction. Findings indicate that. while elements of the formal control structure. with the more broadly based but no less intense demands imposed by the need to pursue strategic initiatives. the study highlights how managers appear able to address. managers increasingly find themselves having to balance their continued exposure to traditional budgetary controls and imperatives which measure progress towards predetermined financial targets.]. Issue 3. R. individual-level controllability and management-by-exception on which traditional approaches to management control are based [Ansari. ] suggests that traditional management control systems such as budgetary controls are being ‘embedded’ within a wider control framework which top management may use to influence and support both the formation and implementation of strategy. September 2005. . The study suggests that the resulting tensions and issues created by these competing concepts tend to be managed through formally directed procedures. involving boundary-spanning activities and the greater use of multi-functional project teams. which problematise notions of cybernetics. through reference to the company's broad framework of control. 1995. A further stream of literature points to significant changes in current organizational arrangements and management practices.Encouraging strategic behaviour while maintaining mgt control: MAR.

and apply it to commercial ends [Cohen. assimilate it. Keywords: Absorptive capacity. Absorptive capacity is the organization_s ability to recognize the value of new information. Related to claims about the importance of absorptive capacity are claims that a ‘‘learning culture’’ or ‘‘knowledge-friendly culture’’ is necessary in order for knowledge to be gained and effectively used within the organization. Communication channels. W. absorptive capacity and IT success Information and Organization 15 (2005) 39–63 Susan J.*. 128– 152]. Corporate culture. M. Management knowledge . & Levinthal. The results provide support for absorptive capacity_s proposed dimensions and its antecedent of corporate culture that act to influence the implementation of new technologies. A. This study examines the type of corporate culture that influences absorptive capacity. D. Based on previous research. (1990). this study proposes a measure of absorptive capacity that includes managerial IT knowledge and communication channels and tests its relationship to the application of new technology in the form of expert systems implementation.Corporate culture. Tor Guimaraes b. Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly. Harrington a. 35(March)..1 Abstract This study examines absorptive capacity_s role in IT implementation success.

Pages 126-148 Andrea Dossi. measurement diversity and the linking of PMS to reward mechanisms do not have a significant impact on the decision-influencing use. the paper relies on the case of Nestlé Waters to study how PMS can be used to manage the tensions involved in integrating GOs. The presented quantitative and qualitative empirical evidence offers several insights for research on PMS within multinational companies. recent International Business studies reveal many unresolved issues about the use of PMS to manage relationships between headquarters and subsidiaries. but they have the capacity to both reinforce and damage the potential of PMS in managing the tensions involved in integrating GOs. while leaving space for local adaptation. We collected data through questionnaires emailed to 100 subsidiaries. standardization vs. headquarters’ cultural tolerance for uncertainty. PMS can become trapped by the contradictory forces emanating from multiple centres of decision making. there is a lack of prior empirical research examining the use of PMS. The business literature on GOs highlights several tensions that characterise processes of integration: vertical vs. PMS can be used to re-shape existing boundaries by supporting the development of new organisational arrangements. operationalized as the influence of the PMS implemented by headquarters on subsidiaries’ decisions. differentiation and flexibility. measurement diversity in PMS structure. Interpreting PMS as a series of practices that carry organisational knowledge and rationales across organisations. Lorenzo Patelli Abstract Although theoretical frameworks assume that performance measurement systems (PMS) can be employed for different uses. The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries Management Accounting Research. subsidiary size. In addition. Contrary to what is contended by advocates of multidimensional approaches to PMS. where standardization and centralization around shared strategies are achieved. lateral relations. On the one hand. subsidiary size. differentiation of practices.Managing the tensions in integrating global organisations: The role of performance management systems Management Accounting Research. Findings show that PMS have a greater influence on decisions in cases of higher subsidiary's participation in PMS design. Scapens Abstract The paper explores the role of performance management systems (PMSs) in integrating global organisations (GOs). Elena Giovannoni. Issue 2. centralization vs. as well as headquarters’ national culture. we hypothesize that the subsidiary participation in PMS design. June 2008. June 2008. decentralization of decision making. Importantly. Pages 103-125 Cristiano Busco. Based on International Business literature and Management Accounting research. It investigates the ways in which the diverse entities that comprise a GO can be co-ordinated and integrated to achieve a global unity of effort. On the other hand. Volume 19. Issue 2. and global pressure affect the influence of PMS on subsidiaries’ decisions. informal control mechanisms may become relevant. the linking of PMS to reward. Robert W. . Volume 19. we focus on the decision-influencing use of PMS. We discuss the empirical evidence providing qualitative arguments derived from a focus group. After summarizing the evolution of the use of PMS over three International Business eras. when attempting to bind together distant entities in the same “organisational space”. and global pressure. which reveals the existence of a PMS decoupling and helped us to describe four situations with different levels of decisioninfluencing use of PMS and different economic performance results.

It shows the parent's domination by locally separating parent's requirements for accounting and operations. D. The present study extends the sociology-based accounting literature studying the power of expert systems. although accounting remains the basis for legitimated behavior and is not decoupled from the local operations.. In particular. The Consequences of Modernity. 2001. Perspect. The concept of an accounting regime.. at the same time connecting accounting with the operations in concrete operational cooperation between itself and the subsidiaries. Acc. legitimating its existence despite the inflexibility the multilevel organizational structure may cause. Volume 19. Crit. Pages 252-269 Sinikka Moilanen Abstract This paper exploits Giddens’ [Giddens. T. Intervening in both disembedding and reembedding processes. The results also imply that the intermediate uses accounting signifiers according to its own needs. Polity Press. 1990. . September 2008. A specific case of an intermediate subsidiary between an accounting-oriented Western parent and subsidiaries in the Baltic countries and Russia is used to discuss how accounting can be used to link the divergent social systems of the different parts of the corporation. the intermediate can use accounting signifiers for different purposes.C. 35–63. The findings thus support the argument that the power of accounting can be blurred. This happens because the intermediate can invoke the tensions between divergent social systems. Dugdale. A.] by showing how the power of accounting can be formed on the local level. the present study contributes to the conceptualization of accounting regime by Jones and Dugdale [Jones. 12. Issue 3. Cambridge] notions of disembedding and reembedding to examine the management control system of a multinational corporation..The role of accounting and an intermediate subsidiary in the management control system Management Accounting Research.

or to allow the organisation to focus more clearly on its core business. 12(4). Volume 37. June 2007. the performance agenda retained an unsettled quality. the National Health Service and Local Authorities. outsourcing and the impact on management accounting in three types of organisations: private sector companies. thus highlighting the situated and experimental means through which accounting inscriptions are fabricated. Jane Baxter.. as well as the intermittent assistance of ‘experts’. We offer the notion of ‘relational drifting’. T. and (iii) outsourcing promotes change in management accounting. as effected by the use of outsourcing. Overall. Through this account of performance measures ‘in the making’. we engage with recent debates about the nature of accounting change and augment the concept of ‘drift’ introduced by Quattrone and Hopper [Quattrone. December 2005. Issue 2. to lead to cost savings. Accounting change as relational drifting: A field study of experiments with performance measurement Management Accounting Research. outsourcing and the impact on management accounting The British Accounting Review. Pages 273-308 Paul Andon. Jonathan Morris. in spite of management's desire to improve performance through measurement. (re)shaped by the variegated and shifting collectives of elements tied to it. we conclude that organisational change. the considerable amount of time and resources committed to this project. Res. including a balanced scorecard (BSC). is related to specific changes in the organisations' management accounting systems. However. We also highlight the inherent unsettledness of accounting as a ‘knowledge object’—an object which reflects partial and changing ‘ontologies’. This is further supported by reference to three illustrative case studies. Pages 415-441 Julia A. Manage. This unsettledness is argued to be a product of the relationally-dependent and experimental nature of accounting change. Smith. P. Acc. What does organizational change mean? Speculations on a taken for granted category. 2001. Wai Fong Chua Abstract This paper narrates attempts to manufacture performance measures. Mahmoud Ezzamel Abstract New empirical evidence is presented on organisational change. (ii) outsourcing is expected to improve organisational flexibility and/or the service of an activity. Hopper. Spearman rank correlations are used to examine three propositions: that (i) change in organisational form exists and may be related to an increased use of outsourcing or subcontracting.. . Volume 18.Organisational change. Statistical support is found for each of our three propositions. Issue 4. Instead. 403–435]. Throughout the field encounter with a business unit of an Australasian telecommunications organisation. various performance measurement approaches were trialled in an effort to obtain a stable suite of metrics. such desires remained unfulfilled.

Behavioral changes following the collaborative development of an accounting information system Accounting. We contribute to research investigating the influence of user participation on accounting system success. Anne Wu Abstract This research examines physician response to implementation of an activitybased costing (ABC) system developed and designed with physician input. . In Press. Veronda Willis. Corrected Proof. Available online 3 August 2009 Leslie Eldenburg. where physicians redeployed resources toward more severely ill patients and decreased average length of stay. ABC system success. and hospital accounting information systems. We also find preliminary evidence of improvement in financial performance. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns. Naomi Soderstrom. Organizations and Society.

Anne Wud abstract This research examines physician response to implementation of an activitybased costing (ABC) system developed and designed with physician input. standard-setting organizations. Auditors who practice in more litigious environments tend to be less willing to go along with clients’ aggressive reporting than those who practice in less litigious environments. where physicians redeployed resources toward more severely ill patients and decreased average length of stay. Fifty-nine (59) US and sixty-one (61) Hong Kong auditors employed by the Big-4 accounting firms participated in this study.*. Naomi Soderstrom b. C. Litigation environment and auditors’ decisions to accept clients’ aggressive reporting Nen-Chen Richard Hwang a.1 abstract This study contributes to accounting and auditing literature by addressing two empirical questions: (1) whether litigation environment affects auditors’ decisions to accept clients’ aggressive reporting and (2) whether litigation environment. client business risk. as well as directions for future studies. This study also confirms that there is a significant interactive effect between litigation environment. Veronda Willis c. ABC system success. and client retention pressure interact and jointly affect auditors’ decisions to go along with clients’ preferred accounting choices. and international accounting firms. and client retention pressure on auditors’ decisions to accept clients’ aggressive reporting choices. client business risk. and hospital accounting information systems.Behavioral changes following the collaborative development of an accounting information system Leslie Eldenburg a. The result shows that litigation environment has a significant effect on auditors’ decisions. Janie Chang b. . We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns.*. We also find preliminary evidence of improvement in financial performance. We contribute to research investigating the influence of user participation on accounting system success. are discussed. Implications of the empirical findings for policymakers.

Results indicate that all participants are less likely to accept an auditor’s restatement recommendation than adjustment recommendation. It draws upon the literatures concerning memory. impression management and effective graph design. we conduct an experiment in which we manipulate the type of graph distortion and whether memory of the graph is required by the decision. directors holding multiple directorships are less likely to accept an auditor’s restatement recommendation than directors with a single directorship. The resulting data interpretation errors lead to more positive judgments and investment decisions than would otherwise bewarranted. and provide a baseline for investigating the effects of memory on impression management. In order to examine whether reliance on memory for distorted graphs leads to different impressions of the data. Thus our findings suggest that graph distortions mislead users into incorrect conclusions about the underlying data and that these interpretation errors persist in memory and affect judgments and investment decisions. Analysis of post-experiment clinical debriefing items indicates that directors with multiple directorships are less willing to support restatements due to the potential adverse effects of restatements on their reputation capital. Rose b. Further. Managing impressions using distorted graphs of income and earnings per share: The role of memory Robin Pennington a. . Hunton a. which has not considered the direct effects of graph interpretation or the effects of memory. Organizations and Society 33 (2008) 783–800 Eighty-eight audit committee members participated in an experiment designed to investigate the effects of audit issue (adjustment versus restatement) and director status (single directorship versus multiple directorships) on the likelihood of accepting an auditor’s recommendation.* Accounting. Brad Tuttle International Journal of Accounting Information Systems 2009 abstract This study investigates the role that memory plays in interpreting and using distorted graphs that mislead the user of the financial information. We extend the prior literature.Can directors’ self-interests influence accounting choices? James E. Jacob M. ⁎. We present evidence that individuals receiving misleading graphs are more likely to misinterpret underlying data trends and that memory moderates the effect depending upon the type of distortion used to mislead the individual.

and audit in social entrepreneurship: positivist. and interpretative. and build competence and goodwill-based trust. This longitudinal case study provides evidence to the contrary: in an open-ended and evolving relationship. MCSs are used not only to supervise but also to coordinate. Concha A ´ lvarezDardet b. A discussion of five case studies leads to the development of a new theoretical construct – ‘Blended Value Accounting’ – that constitutes a spectrum of disclosure logics used by social entrepreneurs to access resources and realize organizational mission objectives with key stakeholders. even when trust is well established. Organizations and Society 33 (2008) 968– 994 Abstract Research on inter-organizational relationships argues that at mature stages. Jose´ M. Ve´lez a. critical theorist. These reporting practices not only account for financial performance but also disclose more nuanced and contingent social and environmental impacts and outcomes.2 Accounting. Conceptually. MCSs can build it. more MCSs and greater levels of trust to support cooperation. . in turn. action and result controls improve partners’ perception of each other’s trustworthiness. don’t we?’: ‘Blended Value Accounting’ in social entrepreneurship Alex Nicholls Accounting. demanding.We do good things. Conclusions consider some further questions around socially entrepreneurial reporting practices and strategies and suggest some new lines of research going forward. and this second. when trust has reached a high level. Sa´nchez b. they act as symbolic objects expressing the market orientation of many socially entrepreneurial organizations in that they aim to provide more complete and transparent disclosure of a variety of performance impacts. Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study q Maria L. High trust provides a platform where success encourages the partners to cooperate further. Organizations and Society 34 (2009) 755–769 abstract This paper presents an exploratory analysis of the emergent reporting practices used by social entrepreneurs in terms of their institutional settings and strategic objectives. disclosure. more salient function avoids possible suspicions that could damage trust. Furthermore.1. By providing evidence with a greater appearance of objectivity than informal controls can yield. it will be damaged by new management control systems (MCSs).*. this paper draws upon approaches developed within the sociology of accounting as institutional practice and uses three theoretical interpretations to conceptualize the function and effects of reporting.

as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. First. it is imperative to consider its strengths and weaknesses not in isolation but relative to other sources of information at a manager’s disposal. as managers interact with information and other managers utilising primarily verbal forms of communication. Specifically. Organizations and Society xxx (2009) abstract Despite calls to link management accounting more closely to management (Jonsson. accounting information can help managers to develop knowledge to prepare for unknown future decisions and activities. In this paper I draw on prior research to develop a series of propositions focused on three primary insights into how and why managers use accounting information in their work. . graphs (versus tables) have an adverse effect on profits for users with a high level of cost knowledge. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work. external investors. Second. In this role. The paper also considers how existing experimental and field-based methods could fruitfully be adapted to focus on the detailed activities through which managers engage with accounting information. or could find.). These insights have important implications for how managers use accounting information.The interplay between cost accounting knowledge and presentation formats in cost-based decision-making Eddy Cardinaels * Accounting. it is through talk rather than through written reports that accounting information becomes implicated in managerial work. and. managers. Accounting information and managerial work Matthew Hall * Accounting. much is still to be learned about the role of accounting information in managerial work. as accounting information is just one part of the wider information set that managers use to perform their work. Organizations and Society 33 (2008) 582–602 Abstract Most studies on cost-based decision-making examine the profit impact of cost reports that rely on different methods to allocate costs. require reconsideration of the types accounting information that managers find. helpful. The results suggest a strong relation between presentation format and cost accounting knowledge. in particular. etc. This result has broad implications: in order to facilitate the decisions of a variety of users of accounting data (e. Third.g. 1998). managers primarily use accounting information to develop knowledge of their work environment rather than as an input into specific decision-making scenarios. firms’ cost reports often employ the same cost allocation method with subtle variations in the way that the cost data are presented. firms may need to adapt the presentation format of their accounting data to the level of accounting sophistication of the users. Using a customer profitability report prepared using activity-based costing and presented in either a tabular or a graphical format. In practice. decision makers with a low level of cost accounting knowledge attain higher profits when they use a graphical format in comparison to a tabular format. More surprisingly. participants analyze a complex pricing and resource allocation task that affects firm profitability. This paper examines experimentally the profit impact of a cost report’s presentation format in relation to a decision maker’s level of cost accounting knowledge.

AIS and Organizational Issues A B C D E F G H I The role of management control systems in planned organizational change Effects of organizational process change on responsibility accounting and managers’ revelations of private knowledge Corporatisation and accounting change: The role of accounting and accountants in a Malaysian public utility Beyond brainstorming: The effectiveness of computer-mediated communication for convergence and negotiation tasks Organizational culture and performance measurement systems Interactions between control and organizational learning in the case of a municipality Managing the tensions in integrating global organizations: The role of performance management systems The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries The role of accounting and an intermediate subsidiary in the management control system Beyond brainstorming: The effectiveness of computer-mediated communication for convergence and negotiation tasks David S. face-to-face interaction. the performance of face-to-face and computer-mediated teams was compared in two tasks: one requiring participants to engage in convergent thinking and a second brainstorming task requiring divergent thinking. Kerr a. in that computer-mediated teams significantly outperformed face-to-face teams in the idea-generation task. the results of experiment one reveal that participants using computer-mediated communication perform significantly better than those interacting face to. therewas not a significant difference in their performance. Consistent with predictions derived from McGrath's task circumplex model.face on the divergent (brainstorming) task.. i. . while computer-mediated and faceto-face teams performed equally well on the integrative negotiation task. This paper reports the results of two experiments comparing the performance of face-to-face and CMC teams in decision-making tasks that move beyond brainstorming.e. and in some cases more effective than. computermediated and face-to-face teams performed equally well.9. the performance of face-to-face and computermediated teams was again compared in two tasks: an integrative negotiation task and an idea-generation task. Murthy b. These experiments contribute to the literature by shedding additional light on the conditions under which computer-mediated communication is as effective as.1 International Journal of Accounting Information Systems 10 (2009) 245–262 abstract Although a considerable body of research in information systems has established that computer-mediated communication (CMC) is beneficial for brainstorming (idea generation) tasks. Uday S. In the second experiment. The results of the second experiment were similar to those of experiment one. less is known about its effectiveness for more complex decision-making tasks.⁎. On the convergent task. In the first experiment.

∗ Management Accounting Research 20 (2009) 102–116 abstract Control systems are frequently described as hindering organizational learning. Indeed. The reality is far more complex. In this research on a local community our standpoint consists notably in taking account of the political aspect. . of the influence of elected representatives whose role is predominant in questioning the validity aswell as the rationality of controlling tools. more concretely. it highlights through an analysis grid the impact of controlling systems on the questioning of organizational methods and objectives. David Carassusb. In this framework this article tries to complete Kloot’s work (1997) by coming up with a more comprehensive approach.Interactions between control and organizational learning in the case of a municipality A comparative study with Kloot (1997) Julien Bataca.