Management control systems are intended to motivate managers to ensure that organizational goals are accomplished. They do this by rewarding and promoting people according to certain criteria. Usually, they are designed to achieve the greatest possible goal congruence, where people pursue...

Management control systems are intended to motivate managers to ensure that organizational goals are accomplished. They do this by rewarding and promoting people according to certain criteria. Usually, they are designed to achieve the greatest possible goal congruence, where people pursue...

Purpose – Despite the growing pressure to encourage new ways of thinking about research methodology, only recently have interview methodologists begun to realize that “we cannot lift the results of interviewing out of the contexts in which they were gathered and claim them as objective data...

Purpose – The purpose of this paper is to examine the ways in which management control is enacted in a product development setting, to provide new insights into the different roles that control can play in this context. Design/methodology/approach – A nine-month, in-depth field study was...

Opportunism is a central construct in exchange theory. Economists contend that despite the firm's best efforts to erect governance structures that reduce opportunism and preserve outcomes, there is always some opportunism that remains once the transaction is in place. Despite this, there are few...

Management control systems (MCSs) are used by organizations to try to make sure that their goals are accomplished. MCSs are used to set goals and objectives, to measure accomplishments and to reward or punish people according to results. In this chapter, we argue that the social dynamics...