The role of management control systems in managing competing institutional logics

Research output: Chapter in Book/Conference paperConference paper

Abstract

In this paper, we rely on Smets et al.’s (2015) framework, which includes three mechanisms: (1) segmenting, (2) bridging and (3) demarcating, to examine how not-for-profit organisations manage competing institutional logics, and to facilitate the achievement of organisational goals. Using a case study of a not-for-profit organisation, we demonstrate that management control systems serve as the segmenting and the bridging mechanisms to manage the institutional pressure of being more business-like while maintain its social mission. In addition; with increasing institutional pressure, the organisation was moving from segmenting logics to bridging competing logics and the designing processes of performance measurement system is driving this change. These findings provide valuable insights on how management control systems serve as logic-managing mechanisms and actively manage competing institutional logics.
Original languageEnglish
Title of host publicationAsia-Pacific Interdisciplinary Research in Accounting Conference
Number of pages47
Publication statusPublished - 1 Jul 2019
Event9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference - Auckland University of Technology, Auckland, New Zealand
Duration: 1 Jul 20193 Jul 2019
Conference number: 9
http://www.apira2019.org/

Conference

Conference9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference
CountryNew Zealand
CityAuckland
Period1/07/193/07/19
Internet address

Fingerprint

Management control systems
Logic
Institutional logics
Not-for-profit organizations
Institutional pressures
Performance measurement system

Cite this

Ma, Y., Gilchrist, D., & Chong, V. (2019). The role of management control systems in managing competing institutional logics. In Asia-Pacific Interdisciplinary Research in Accounting Conference
Ma, Yuelong ; Gilchrist, David ; Chong, Vincent. / The role of management control systems in managing competing institutional logics. Asia-Pacific Interdisciplinary Research in Accounting Conference. 2019.
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Ma, Y, Gilchrist, D & Chong, V 2019, The role of management control systems in managing competing institutional logics. in Asia-Pacific Interdisciplinary Research in Accounting Conference. 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference , Auckland, New Zealand, 1/07/19.

The role of management control systems in managing competing institutional logics. / Ma, Yuelong; Gilchrist, David; Chong, Vincent.

Asia-Pacific Interdisciplinary Research in Accounting Conference. 2019.

Research output: Chapter in Book/Conference paperConference paper

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Ma Y, Gilchrist D, Chong V. The role of management control systems in managing competing institutional logics. In Asia-Pacific Interdisciplinary Research in Accounting Conference. 2019