A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Exploring management control system typologies : an organisation-level view (2020)
Jukka, T., & Pellinen, J. (2020). Exploring management control system typologies : an organisation-level view. Journal of Accounting and Organizational Change, 16(3), 427-445. https://doi.org/10.1108/jaoc-11-2019-0116
JYU-tekijät tai -toimittajat
Julkaisun tiedot
Julkaisun kaikki tekijät tai toimittajat: Jukka, Tapio; Pellinen, Jukka
Lehti tai sarja: Journal of Accounting and Organizational Change
ISSN: 1832-5912
eISSN: 1839-5473
Julkaisuvuosi: 2020
Ilmestymispäivä: 29.07.2020
Volyymi: 16
Lehden numero: 3
Artikkelin sivunumerot: 427-445
Kustantaja: Emerald
Julkaisumaa: Britannia
Julkaisun kieli: englanti
DOI: https://doi.org/10.1108/jaoc-11-2019-0116
Julkaisun avoin saatavuus: Ei avoin
Julkaisukanavan avoin saatavuus:
Julkaisu on rinnakkaistallennettu (JYX): https://jyx.jyu.fi/handle/123456789/74067
Tiivistelmä
behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management
controls and management control system (MCS) frameworks have been extensively researched, but there is
little research on organisation-level MCS types. This study aims to identify organisation-level MCS types.
Design/methodology/approach – This study draws on the MCS type literature, the competing values
framework and the upper echelons theory to form organisation effectiveness and top management team
constructs to characterise firms. Cluster analysis was used to group a sample of 318 firm-years into MCS types.
Findings – This study reports a theory-based measurement construct that is initially validated with new
empirical data. The authors found from the empirical data four different categories of firms based on the
general type of their MCSs labelled clan, adhocracy, market and hierarchy.
Originality/value – This study makes two contributions to the MCS literature. Firstly, it presents a
theory-based measurement construct to identify organisational and top management attributes that can be
used to classify organisations’ overall MCS types. Secondly, it demonstrates how information from annual
reports and other publicly available data sources can be used to identify the overall MCS types of
organisations.
YSO-asiasanat: ohjausjärjestelmät; johtamisjärjestelmät; laskentatoimi; data; klusterianalyysi; typologiat
Vapaat asiasanat: management control systems; cluster analysis; accounting data; typology
Liittyvät organisaatiot
OKM-raportointi: Kyllä
Raportointivuosi: 2020
JUFO-taso: 1
