Management control for process orientation: a systematic literature review of configurations and packages

Markus Brenner, Andreas Wald and Ronald Gleich

Journal of Accounting & Organizational Change, 2023, vol. 20, issue 2, 383-408

Abstract: Purpose - Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation. Design/methodology/approach - A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed. Findings - All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature. Originality/value - To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

Keywords: Management control systems; MCS package; Process orientation; Horizontal organization; Lean; WCM; BPM; Literature review (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-11-2021-0166

DOI: 10.1108/JAOC-11-2021-0166

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