The use of management controls to progress emancipation

Hayden McDonald, Kerry Anne Bodle, Robyn Cameron and Shireenjit Johl

Accounting, Auditing & Accountability Journal, 2025, vol. 38, issue 9, 213-238

Abstract: Purpose - Management controls (MCs) align business actions and performance with goals perceived as important. Yet, MCs have failed to mobilise alternative visions of organisations and societies that reflect Indigenous values. This study examines how MCs combine in progressing emancipation. Design/methodology/approach - A qualitative case study approach is employed to analyse the MCs of an Aboriginal and Torres Strait Islander (Indigenous) organisation and a non-Indigenous organisation cooperating to progress emancipation. Actor network theory is used to consider the combination of MCs to progress emancipation within organisations promoting ethnic and cultural diversity. Findings - Indigenous employment and spending increased as both organisations collaborated to mobilise emancipation; however, this translation outcome was heavily criticised by Indigenous representatives working on the project. While the MCs’ persuasive strength mobilised emancipation among each organisation, prevailing operational processes uncompromisingly prioritised project deliverables, reflecting tensions between business and cultural aspirations for control. Originality/value - This study links disputes about emancipation progress with how MCs are combined and situations of ethnic pluralism. Probing MC-emancipation interdependencies within each organisation highlights the need for different approaches to progress emancipation at the organisational and project levels. Emancipation is connected to MCs that are somewhat combined in their response to business operating conditions and Indigenous community needs.

Keywords: Management controls; Reconciliation; Emancipation; Indigenous (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-08-2021-5416

DOI: 10.1108/AAAJ-08-2021-5416

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