Structuring Control: Management Control Systems in Non-Hierarchical Organizational Structures
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2024-07-09
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en
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The goal of this research is to contribute to the development of literature on management control systems (MCS) in non-hierarchical organizational structures (NHOS) by reviewing literature about the influence of key elements inherent in NHOS on the contingent design and implementation of MCS, operationalized by the levers of control framework (Simons, 1994).
Team size, task design, coordination, decision making, and resources are characteristics of NHOS found to influence the contingent use of LoC in organizations with self-managing teams, holacracy and temporary organizations. This research points out similarities and differences with regards to contingent design of MCS in each of the three types of NHOS. Thereby, it validates the arguments that there is no one best way of organizing (Burnes, 1996).
This research extends the levers of control framework by Simons (1994) to include informal control mechanisms. Furthermore, it proves possible to apply the levers of control framework to operational levels, responding to the critique of Ferreira and Otley (2009).
In the tabulations of literature on NHOS and MCS, several cells remain empty. This provides opportunities for future research. Furthermore, demarcation of search categories was necessary, given time and resource constraints. Future research can extend this SLR by including literature in other categories.
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Faculteit der Managementwetenschappen