dc.contributor.author |
de Villiers Charl |
|
dc.contributor.author |
Dimes Ruth |
|
dc.date.accessioned |
2020-11-11T19:18:38Z |
|
dc.date.available |
2020-11-11T19:18:38Z |
|
dc.date.issued |
2020-9-17 |
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dc.identifier.citation |
Meditari Accountancy Research 29(4):851-872 17 Sep 2020 |
|
dc.identifier.issn |
2049-372X |
|
dc.identifier.uri |
http://hdl.handle.net/2292/53520 |
|
dc.description.abstract |
© 2020, Emerald Publishing Limited. Purpose: This paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation. Design/methodology/approach: The study adopts a case study approach, involving in-depth interviews and documentary evidence. Findings: The case study organisation perceived trust to be critical to the successful adoption of integrated thinking, and informal social controls with strong endorsement from senior management frequently substituted for more formal technical controls in helping to develop a trust-based organisational culture. These cultural changes improved collaboration and brought economic benefits by encouraging outcome-based decision-making rather than capital-based decision-making, thereby enabling employees to identify and address poorly performing projects earlier. However, established performance measurement systems geared towards reporting and rewarding accounting profits created tension, constraining the potential benefits of integrated thinking by reinforcing business unit protectionism. Practical implications: Integrated thinking can be seen as a form of management with the potential to improve organisational outcomes. An improved understanding of factors that might enable or constrain integrated thinking could facilitate its spread. Originality/value: Despite several calls for research on the practical implementation of integrated thinking, this has not been studied extensively. To the best of the authors’ knowledge, this study is one of the firsts to contribute to a better understanding of the role of MCS in the successful implementation of integrated thinking in an organisation. The study also contributes to the MCS literature. |
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dc.language |
English |
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dc.publisher |
EMERALD GROUP PUBLISHING LTD |
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dc.relation.ispartofseries |
MEDITARI ACCOUNTANCY RESEARCH |
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dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
|
dc.rights |
© Emerald Publishing Ltd. This AAM is provided for your own personal use only. It may not be used for resale, reprinting, systematic distribution, emailing, or for any other commercial purpose without the permission of the publisher |
|
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
|
dc.rights.uri |
https://www.emeraldgrouppublishing.com/our-services/authors/author-policies/author-rights |
|
dc.subject |
Social Sciences |
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dc.subject |
Business, Finance |
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dc.subject |
Business & Economics |
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dc.subject |
Integrated thinking |
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dc.subject |
Integrated reporting |
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dc.subject |
Management control systems |
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dc.subject |
STRATEGY |
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dc.subject |
INSIGHTS |
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dc.subject |
DISCLOSURES |
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dc.subject |
CHALLENGES |
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dc.subject |
QUALITY |
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dc.subject |
LEVERS |
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dc.subject |
NEWS |
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dc.subject |
GAPS |
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dc.title |
How management control systems enable and constrain integrated thinking |
|
dc.type |
Journal Article |
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dc.identifier.doi |
10.1108/MEDAR-05-2020-0880 |
|
dc.date.updated |
2020-10-22T22:11:04Z |
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dc.rights.holder |
Copyright: Emerald Publishing Limited |
en |
pubs.author-url |
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000570875100001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=6e41486220adb198d0efde5a3b153e7d |
|
pubs.publication-status |
Published |
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dc.rights.accessrights |
http://purl.org/eprint/accessRights/OpenAccess |
en |
pubs.subtype |
Article |
|
pubs.subtype |
Early Access |
|
pubs.subtype |
Journal |
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pubs.elements-id |
817507 |
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dc.identifier.eissn |
2049-3738 |
|