The making of a multiplicity of overlapping controls

Nicolas Berland, Emer Curtis, Angèle Renaud and Marcel Guenoun
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Angèle Renaud: IAE Dijon - Institut d'Administration des Entreprises (IAE) - Dijon - UB - Université de Bourgogne, CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Marcel Guenoun: CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon

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Abstract: 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/approachBuilding 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.FindingsThe 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

Keywords: Multiplicities of overlapping controls; Assemblages; Territorialization:Local government (search for similar items in EconPapers)
Date: 2024
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Published in Accounting, Auditing & Accountability Journal, 2024, ahead-of-print (ahead-of-print)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04767905

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