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  • 1
    Electronic Resource
    Electronic Resource
    Management control systems and organizational development: New directions for managing work teams (2005)
    Bingley : Emerald
    Leadership & organization development journal 26 (2005), S. 51-61 
    Details
    ISSN: 0143-7739
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - Aims to apply organizational systems perspectives to discuss the three types of organizational development (OD) and management control systems (MCS): normative, coercive and remunerative-instrumental (utilitarian) that affect the operating performance of teams. Design/methodology/approach - The paper examines the effect that managerial power relations, cultural process and structural change intervention of these three types of control systems have on the formation (size, composition, and strategies), and operational activities (functions and assignment of tasks) of teams. The paper uses library archives research to study OD, MCS and teams. It has applied an organizational systems perspective that examines the effects of OD and MCS on teams' management. Findings - Recent new directions in management control systems and OD process and structural intervention strategies have transformed management accounting control systems as the new administrative control innovations mechanisms for managing teams' performance and activities in industrial organizations. Accordingly, the traditional mechanistic control approach has been substituted or replaced by organic-based processes and structures of team-based control systems. Practical implications - In organizations, the management of teams is multi-dimensional, involving the simultaneous use of normative, remunerative and coercive control mechanisms. The paper advances the views that the effectiveness of team management in organizations is contingent upon several structural and process factors including the mix of these three types of compliance systems and the form of organizational setting, i.e. manufacturing or professional organizations. Originality/value - In the management control literature, the management of teams has centered on normative or remunerative or coercive control systems. This paper shows that OD's cultural process and structural intervention strategies provide new directions to address these three types of management control system for teams in industrial organizations.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/01437730510575589
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  • 2
    Electronic Resource
    Electronic Resource
    Teams and management control systems: a synthesis of three organizational development approaches (2005)
    Bingley : Emerald
    Leadership & organization development journal 26 (2005), S. 172-185 
    Details
    ISSN: 0143-7739
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - This paper applies organizational development (OD) process-cultural and structural change strategies to synthesize Etzioni's three approaches to power and compliance: normative, coercive and remunerative to study the management control systems of teams in organizations. Design/methodology/approach - The paper uses library-archives research. Findings - OD's process and structural differences have affected team members' commitment and operating performance in these three control systems. Advances in information technology have introduced new forms of normative: surveillance control. Research limitations/implications - If MCS are viewed as adaptive systems, the design and implementation of MCS center on identifying those contingent OD process and structural conditions that support team management in these three control systems. Originality/value - The management control literature has not applied Etzioni's basis of power and compliance typologies to study the administrative control of teams. This paper fills this research gap by synthesizing and integrating the OD and MCS literature.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/01437730510591734
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  • 3
    Electronic Resource
    Electronic Resource
    An analysis of the difference between organization identification and professional commitment: a study of certified public accountants (1997)
    Bingley : Emerald
    Leadership & organization development journal 18 (1997), S. 149-165 
    Details
    ISSN: 0143-7739
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Addresses the relationship between organizational identification and organizational commitment. Tested the following three hypotheses in relation to professional accountants: self-image congruence has a direct effect on organizational identification; organizational identification has a direct effect on organizational commitment; and the organizational-identification effect on commitment is moderated by attitudes of significant others, work abilities/experience, other options and alternatives, competing motives, and perception of outcomes. Four international Certified Public Accountant (CPA) firms participated in the study. A random sample of 335 CPAs within these firms was selected and a survey questionnaire was mailed to them. Results did not provide support for any of the hypotheses. Instead, the results show that self-image congruence may have a direct effect on organizational commitment, which in turn may have a direct effect on organizational identification.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/01437739710168634
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  • 4
    Electronic Resource
    Electronic Resource
    Contingencies influencing the effectiveness of acquisition-based corporate growth and development strategies: the case of ITT, 1920-1997 (1998)
    Bingley : Emerald
    Leadership & organization development journal 19 (1998), S. 231-255 
    Details
    ISSN: 0143-7739
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Contingency models have enabled researchers to develop system-based decision-making approaches to organizational studies. Two contingency decision-making models - rational and political choice - have been applied to identify those organizational characteristics and strategic leadership qualities associated with acquisitive growth through "absorption" and "diversification". A study of the International Telephone and Telegraph Company (ITT) organizational growth strategies from 1920 to 1997 reveals that senior managers adopt the rational decision-making model when organizational growth through acquisition involves absorption, and the political model when organizational growth calls for diversification. A contingency historical study of ITT demonstrates two important periods in ITT's organizational life cycles - one of growth (1920-early 1970s) and one of consolidation/stability (from mid-1970 to the present time). Contingency models indicate that differences in organizational growth strategies arise due to differences in environmental factors characterizing each period as organizations pass through several stages of growth in their life cycles.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/01437739810234314
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