Adding new elements to an MCS package: the necessity and difficulty of synchronization

De nouveaux outils de pilotage dans un package existant: une nécessaire et difficile synchronisation

Caroline Tahar ()
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Caroline Tahar: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: Many articles explore the concept of management control system (MCS) as a package, but there has been very little explicit theoretical and empirical research on the addition of new elements to a package of controls. This article analyzes the interactions between an existing MCS package and new techniques added. Using an action research approach, I study an organization putting a new strategy into practice via techniques inspired by Throughput Accounting. This research shows that synchronization between techniques, strategy and actors is necessary for successful integration resulting in a consistent system. Moreover, it highlights that this synchronization requires deconstruction of myths and empowerment of actors, by giving meaning to metrics and methods.

Keywords: Management control systems (MCS) package; Consistency; Synchronization; Throughput Accounting; Package de contrôle de gestion; Innovation; Cohérence; Synchronisation (search for similar items in EconPapers)
Date: 2020-09
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2020, 26 (3), pp.7-34. ⟨10.3917/cca.263.0007⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-02930042

DOI: 10.3917/cca.263.0007

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