The making of a multiplicity of overlapping controls

Nicolas Berland, Emer Curtis, Marcel Guenoun and Angèle Renaud

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 2, 449-477

Abstract: Purpose - This study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local politics in the emergence of such multiplicities. Design/methodology/approach - Building on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems (MCSs), layered onto pre-existing systems. Findings - The proliferation of new MCSs, together with the persistence of legacy MCSs, gave rise to a MoOC. Linkages between controls constituted potential points of rupture around which the assemblage changed and shifted the nexus of control. Whereas densely populated areas of the assemblage provided sites for conflict in the battle to influence the allocation of resources, some MCSs became isolated or were reterritorialized by political groups seeking autonomy from the new management. Social implications - We highlight the material consequences of political contentions around MoOCs that obfuscate, and at times frustrate, the implementation of a programme for government. Originality/value - We contribute a set of concepts pertaining to the dynamics of MoOCs. We offer an alternative perspective on the disappointment associated with the adoption of new management tools in the public sector, showing how MCSs can become battlegrounds for political contention rather than tools for management improvement. We contribute to literature utilizing assemblage theory for analysing management accounting change.

Keywords: Multiplicities of overlapping controls; Assemblages; Territorialization; Local government (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-03-2023-6331

DOI: 10.1108/AAAJ-03-2023-6331

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