Summary Accounting & Control PAPERS
1. Paper Grabner: Incentive System Design in creativity-dependent firms
Impact van creativity dependency op het ontwerp van beloningssystemen.
Control systems could harm creativity. Because if there is a control system, you will follow the rules
and not use your creativity.
Beloningssystemen moeten bestaan uit:
- Performance based pay (PBP) output based = stick to the rules
- Subjective performance evaluation (SPE) impression a person makes on being nice/ learning etc.
based.
, 2. Paper Richter & Bruhl: Shared service centre research: a review of the past, present, future
This is a review of SSC literature.
Objectives of this study:
- To investigate how environmental issues are integrated into a MCS package in order to
monitor and bond employee behaviour to environmental objectives.
- To understand how the tensions, trade-offs and conflicts between economics and
environmental objectives are managed with the use of MCS.
This paper did not succeed in these objectives.
There are many perspectives which makes it rather confusing and fuzzy. perspectives overlap each
other. They kind of fall into deep.
- It opens up to figure out some stuff
- Fragmentation, it does not create one body of knowledge
- It shows you how you can do something similar --> gives you idea on how you can synthesize
the results from prior results
- Generalizability: not everything needs to be generalizable
3. Paper sundin & brown: Greening the black box: Integrating the environment and management
control systems
The purpose/ main issue of this paper is to adopt an agency theory approach to investigate the
integration of environmental issues into management control systems.
Gap in the literature: aligning agents behaviour to environmental outcomes (bonding)
Problem in the paper: distinction between bonding and monitoring
Objectives of this study:
- To investigate how environmental issues are integrated into a MCS package in order to
monitor and bond employee behaviour to environmental objectives
- To understand how the tensions, trade-offs and conflicts between economics and
environmental objectives are managed with the use of MCS
Durden is the starting point of this paper, but he is insufficient to achieve the research objectives
because his point doesn’t include environmental goals. Agency theory must be added.
- Research objective will be achieved by:
o Bonding and monitoring measures must be implemented in the firm
o Bonding and monitoring mechanisms must be incorporated into individual MCS and
as a package
Multiple MCS are used as a package for integration environmental objectives
- Internalization of external tensions
- Generalizability as point of discussion
- Clear use of triangulation of sources
Conclusions:
- Monitoring mechanisms alone are insufficient, bonding is required
- Integration needs to occur at all levels in the organisation
1. Paper Grabner: Incentive System Design in creativity-dependent firms
Impact van creativity dependency op het ontwerp van beloningssystemen.
Control systems could harm creativity. Because if there is a control system, you will follow the rules
and not use your creativity.
Beloningssystemen moeten bestaan uit:
- Performance based pay (PBP) output based = stick to the rules
- Subjective performance evaluation (SPE) impression a person makes on being nice/ learning etc.
based.
, 2. Paper Richter & Bruhl: Shared service centre research: a review of the past, present, future
This is a review of SSC literature.
Objectives of this study:
- To investigate how environmental issues are integrated into a MCS package in order to
monitor and bond employee behaviour to environmental objectives.
- To understand how the tensions, trade-offs and conflicts between economics and
environmental objectives are managed with the use of MCS.
This paper did not succeed in these objectives.
There are many perspectives which makes it rather confusing and fuzzy. perspectives overlap each
other. They kind of fall into deep.
- It opens up to figure out some stuff
- Fragmentation, it does not create one body of knowledge
- It shows you how you can do something similar --> gives you idea on how you can synthesize
the results from prior results
- Generalizability: not everything needs to be generalizable
3. Paper sundin & brown: Greening the black box: Integrating the environment and management
control systems
The purpose/ main issue of this paper is to adopt an agency theory approach to investigate the
integration of environmental issues into management control systems.
Gap in the literature: aligning agents behaviour to environmental outcomes (bonding)
Problem in the paper: distinction between bonding and monitoring
Objectives of this study:
- To investigate how environmental issues are integrated into a MCS package in order to
monitor and bond employee behaviour to environmental objectives
- To understand how the tensions, trade-offs and conflicts between economics and
environmental objectives are managed with the use of MCS
Durden is the starting point of this paper, but he is insufficient to achieve the research objectives
because his point doesn’t include environmental goals. Agency theory must be added.
- Research objective will be achieved by:
o Bonding and monitoring measures must be implemented in the firm
o Bonding and monitoring mechanisms must be incorporated into individual MCS and
as a package
Multiple MCS are used as a package for integration environmental objectives
- Internalization of external tensions
- Generalizability as point of discussion
- Clear use of triangulation of sources
Conclusions:
- Monitoring mechanisms alone are insufficient, bonding is required
- Integration needs to occur at all levels in the organisation
