The Dynamics of Management Control System Creation
Tracks
Crystal 2
Tuesday, July 2, 2024 |
2:40 PM - 3:05 PM |
Presenter
Dr Isabella Li
Lecturer
Victoria University Of Wellington
The Dynamics of Management Control System Creation
Abstract
The aim of this study is to investigate how an inter-organisational management control system (MCS) was created in healthcare organisations based on the dynamics of boundary objects across multiple stages. Drawing on a longitudinal case study of inter-organisational management control system (MCS) creation, and using the lens of boundary objects, this study sheds light on the ‘dynamics of inter-organisational MCS creation’. Our analysis of MCS creation across five New Zealand healthcare organisations shows a generic model of MCS creation to understand the dynamics of ideation, crystallisation, standardisation, boundary infrastructure and residualisation. This model contributes to the creation-process of inter-organisational MCS literature in contrast to the design and development of MCS already in place, which provides to the new insights of tracking the dynamic process of inter-organisational MCS. More specifically, this model further contributes to the development of boundary objects literature into a new systematic taxonomy with six explicit classes of boundary objects, which incorporates the Antecedent Boundary Objects (ABO), Functional Boundary Objects (FBO), Crystallised Boundary Objects (CBO), boundary infrastructures, Reincarnated Boundary Objects (RBO) and Limbo Boundary Objects (LBO). Consequently, theorisation of boundary objects into different classes contributes to the explanations about the success or failure of inter-organisational MCS creation through tracking the dynamic process of boundary objects emerge, crystallise, are abandoned, or are reincarnated. Finally, our study also sheds light on some key tensions of boundary infrastructure formation, thus contributing to the recent research that draws attention to boundary objects from earlier processes are not superseded, instead, they continue to influence and be influenced by subsequent development, thereby contributing to the accretion of ideas, processes, artefacts and prototypes into an infrastructure that sustains the operational activities under the new MCS in an inter-organisational setting.
Biography
Discussant
Arif Ahammed
Phd Student
University of Newcastle