메뉴 건너뛰기




Volumn 16, Issue 4, 2015, Pages 373-388

Innovation in organisational control systems: Toward greater accountability

Author keywords

Accountability; Business performance management; Collaboration; Contribution; Control systems; Control theory; Hierarchical control; Innovation; Knowledge organisation; Knowledge work; Management; Organisational control; Performance management; Theoretical paper

Indexed keywords


EID: 84945193800     PISSN: 13684892     EISSN: 17415039     Source Type: Journal    
DOI: 10.1504/IJBPM.2015.072235     Document Type: Article
Times cited : (7)

References (77)
  • 3
    • 0036661426 scopus 로고    scopus 로고
    • Producing the appropriate individual: Identity regulation as organizational control
    • Alvesson, M. and Willmott, H. (2002) 'Producing the appropriate individual: identity regulation as organizational control', Journal of Management Studies, Vol. 39, No. 5, pp.619-644.
    • (2002) Journal of Management Studies , vol.39 , Issue.5 , pp. 619-644
    • Alvesson, M.1    Willmott, H.2
  • 4
    • 84986118476 scopus 로고
    • The effects of feedback accountability on upward appraisal ratings
    • Antonioni, D. (1994) 'The effects of feedback accountability on upward appraisal ratings', Personnel Psychology, Vol. 47, No. 2, pp.349-356.
    • (1994) Personnel Psychology , vol.47 , Issue.2 , pp. 349-356
    • Antonioni, D.1
  • 6
    • 0009933366 scopus 로고
    • Tightening the iron cage: Concertive control in self-managing teams
    • Barker, J.R. (1993) 'Tightening the iron cage: concertive control in self-managing teams', Administrative Science Quarterly, Vol. 38, No. 3, pp.408-437.
    • (1993) Administrative Science Quarterly , vol.38 , Issue.3 , pp. 408-437
    • Barker, J.R.1
  • 7
    • 84934453614 scopus 로고
    • Design and devotion: Surges of rational and normative ideologies of control in managerial discourse'
    • Barley, S.R. and Kunda, G. (1992) 'Design and devotion: surges of rational and normative ideologies of control in managerial discourse', Administrative Science Quarterly, Vol. 37, No. 3, pp.363-399.
    • (1992) Administrative Science Quarterly , vol.37 , Issue.3 , pp. 363-399
    • Barley, S.R.1    Kunda, G.2
  • 9
    • 84970395451 scopus 로고
    • Knowledge, knowledge work and organizations: An overview and interpretation
    • Blackler, F. (1995) 'Knowledge, knowledge work and organizations: An overview and interpretation', Organization Studies, Vol. 16, No. 6, pp.1021-1046.
    • (1995) Organization Studies , vol.16 , Issue.6 , pp. 1021-1046
    • Blackler, F.1
  • 13
    • 4344627574 scopus 로고    scopus 로고
    • Balancing and rebalancing in the creation and evolution of organizational control
    • Cardinal, L.B., Sitkin, S.B. and Long, C.P. (2004) 'Balancing and rebalancing in the creation and evolution of organizational control', Organization Science, Vol. 15, No. 4, pp.411-431.
    • (2004) Organization Science , vol.15 , Issue.4 , pp. 411-431
    • Cardinal, L.B.1    Sitkin, S.B.2    Long, C.P.3
  • 14
    • 0003446085 scopus 로고    scopus 로고
    • The information age: Economy, society and culture
    • Blackwell Publishers, Malden, MA
    • Castells, M. (1996) The Information Age: Economy, Society and Culture, Volume I: The Rise of the Network Society, Blackwell Publishers, Malden, MA.
    • (1996) Volume I: The Rise Of The Network Society
    • Castells, M.1
  • 15
    • 0030491789 scopus 로고    scopus 로고
    • A resource-based theory of the firm: Knowledge versus opportunism
    • Conner, K.R. and Prahalad, C.K. (1996) 'A resource-based theory of the firm: knowledge versus opportunism', Organization Science, Vol. 7, No. 5, pp.477-501.
    • (1996) Organization Science , vol.7 , Issue.5 , pp. 477-501
    • Conner, K.R.1    Prahalad, C.K.2
  • 16
    • 0032220651 scopus 로고    scopus 로고
    • The calculated and the avowed: Techniques of discipline and struggles over identity in Big Six public accounting firms
    • Covaleski, M.A., Dirsmith, M.W., Heian, J.B. and Samuel, S. (1998) 'The calculated and the avowed: Techniques of discipline and struggles over identity in Big Six public accounting firms', Administrative Science Quarterly, Vol. 43, No. 2, pp.293-327.
    • (1998) Administrative Science Quarterly , vol.43 , Issue.2 , pp. 293-327
    • Covaleski, M.A.1    Dirsmith, M.W.2    Heian, J.B.3    Samuel, S.4
  • 18
    • 84870714787 scopus 로고    scopus 로고
    • Delivering modernisation through a total reward framework? A UK Government agency case study
    • Duckett, H. and Langford, N. (2013) 'Delivering modernisation through a total reward framework? A UK Government agency case study', International Journal of Business Performance Management, Vol. 14, No. 1, pp.52-66.
    • (2013) International Journal of Business Performance Management , vol.14 , Issue.1 , pp. 52-66
    • Duckett, H.1    Langford, N.2
  • 19
    • 0022013369 scopus 로고
    • Control: Organizational and economic approaches
    • Eisenhardt, K. (1985) 'Control: organizational and economic approaches', Management Science, Vol. 31, No. 2, pp.134-149.
    • (1985) Management Science , vol.31 , Issue.2 , pp. 134-149
    • Eisenhardt, K.1
  • 20
    • 79551692631 scopus 로고    scopus 로고
    • Is it all about teamwork? Understanding processes in team-based knowledge work
    • Erhardt, N. (2011) 'Is it all about teamwork? Understanding processes in team-based knowledge work', Management Learning, Vol. 42, No. 1, pp.87-112.
    • (2011) Management Learning , vol.42 , Issue.1 , pp. 87-112
    • Erhardt, N.1
  • 21
    • 84940251044 scopus 로고    scopus 로고
    • Knowledge flow from the top: The importance of teamwork structure in team sports
    • Erhardt, N., Martin-Rios, C. and Harkins, J. (2014) 'Knowledge flow from the top: The importance of teamwork structure in team sports', European Sport Management Quarterly, Vol. 14, No. 4, pp.375-396.
    • (2014) European Sport Management Quarterly , vol.14 , Issue.4 , pp. 375-396
    • Erhardt, N.1    Martin-Rios, C.2    Harkins, J.3
  • 22
    • 79551714169 scopus 로고    scopus 로고
    • From bureaucratic forms towards team-based knowledge work systems: Implications for human resource management
    • Erhardt, N., Martin-Rios, C. and Way, S. (2009) 'From bureaucratic forms towards team-based knowledge work systems: implications for human resource management', International Journal of Collaborative Enterprise, Vol. 1, No. 2, pp.160-179.
    • (2009) International Journal of Collaborative Enterprise , vol.1 , Issue.2 , pp. 160-179
    • Erhardt, N.1    Martin-Rios, C.2    Way, S.3
  • 24
    • 0032089338 scopus 로고    scopus 로고
    • Accounting for teamwork: A critical study of group-based systems of organizational control
    • Ezzamel, M. and Willmott, H. (1998) 'Accounting for teamwork: A critical study of group-based systems of organizational control', Administrative Science Quarterly, Vol. 43, No. 2, pp.358-396.
    • (1998) Administrative Science Quarterly , vol.43 , Issue.2
    • Ezzamel, M.1    Willmott, H.2
  • 25
    • 0002792993 scopus 로고
    • Contingency-based research on management control systems
    • Fisher, J. (1995) 'Contingency-based research on management control systems', Journal of Accounting Literature, Vol. 14, No. 1, pp.24-53.
    • (1995) Journal of Accounting Literature , vol.14 , Issue.1 , pp. 24-53
    • Fisher, J.1
  • 26
    • 0001845029 scopus 로고
    • Toward an integrative framework of organizational control
    • Flamholtz, E., Das, T. and Tsui, A. (1985) 'Toward an integrative framework of organizational control', Accounting, Organizations and Society, Vol. 10, No. 1, pp.35-50.
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.1 , pp. 35-50
    • Flamholtz, E.1    Das, T.2    Tsui, A.3
  • 27
    • 0002881171 scopus 로고    scopus 로고
    • Toward a theory of accountability in organizations and human resource management
    • Ferris, G.R. (Ed.):,Jai Press, CT
    • Frink, D.D. and Klimoski, R.J. (1998) 'Toward a theory of accountability in organizations and human resource management', in Ferris, G.R. (Ed.): Research in Personnel and Human Resources Management, Vol. 16, pp.1-51, Jai Press, CT.
    • (1998) Research in Personnel and Human Resources Management , vol.16 , pp. 1-51
    • Frink, D.D.1    Klimoski, R.J.2
  • 28
    • 2142761511 scopus 로고    scopus 로고
    • Advancing accountability theory and practice: Introduction to the human resource management review special edition
    • Frink, D.D. and Klimoski, R.J. (2004) 'Advancing accountability theory and practice: introduction to the human resource management review special edition', Human Resource Management Review, Vol. 14, No. 1, pp.1-17.
    • (2004) Human Resource Management Review , vol.14 , Issue.1 , pp. 1-17
    • Frink, D.D.1    Klimoski, R.J.2
  • 29
    • 84887062843 scopus 로고    scopus 로고
    • Rebranding employment branding: Establishing a new research agenda to explore the attributes, antecedents, and consequences of workers' employment brand knowledge
    • Gardner, T.M., Erhardt, N.L. and Martin-Rios, C. (2011) 'Rebranding employment branding: establishing a new research agenda to explore the attributes, antecedents, and consequences of workers' employment brand knowledge', Research in Personnel and Human Resources Management, Vol. 30, pp.253-304.
    • (2011) Research in Personnel and Human Resources Management , vol.30 , pp. 253-304
    • Gardner, T.M.1    Erhardt, N.L.2    Martin-Rios, C.3
  • 31
    • 0002327744 scopus 로고
    • Defining the post-bureaucratic type
    • Heckscher, C. and Donellon, A. (Eds.):,Oxford University Press, New York
    • Heckscher, C. (1994) 'Defining the post-bureaucratic type', in Heckscher, C. and Donellon, A. (Eds.): The Post-Bureaucratic Organization, pp.14-62, Oxford University Press, New York.
    • (1994) The Post-Bureaucratic Organization , pp. 14-62
    • Heckscher, C.1
  • 35
    • 84871182963 scopus 로고    scopus 로고
    • Looking back, moving forward: Toward collaborative universities
    • Heckscher, C. and Martin-Rios, C. (2013) 'Looking back, moving forward: Toward collaborative universities', Journal of Management Inquiry, Vol. 22, No. 1, pp.136-139.
    • (2013) Journal of Management Inquiry , vol.22 , Issue.1 , pp. 136-139
    • Heckscher, C.1    Martin-Rios, C.2
  • 36
    • 79960340454 scopus 로고    scopus 로고
    • Global performance management: A research agenda
    • Hellqvist, N. (2011) 'Global performance management: A research agenda', Management Research Review, Vol. 34, No. 8, pp.927-946.
    • (2011) Management Research Review , vol.34 , Issue.8 , pp. 927-946
    • Hellqvist, N.1
  • 37
    • 0001300259 scopus 로고
    • Poverty of management control philosophy
    • Hofstede, G. (1978) 'Poverty of management control philosophy', Academy of Management Review, Vol. 3, No. 3, pp.450-461.
    • (1978) Academy of Management Review , vol.3 , Issue.3 , pp. 450-461
    • Hofstede, G.1
  • 39
    • 0031481605 scopus 로고    scopus 로고
    • A general theory of network governance: Exchange conditions and social mechanisms
    • Jones, C., Hesterly, W.S. and Borgatti, S. (1997) 'A general theory of network governance: exchange conditions and social mechanisms', Academy of Management Review, Vol. 22, No. 4, pp.911-945.
    • (1997) Academy of Management Review , vol.22 , Issue.4 , pp. 911-945
    • Jones, C.1    Hesterly, W.S.2    Borgatti, S.3
  • 40
    • 33644534171 scopus 로고    scopus 로고
    • From bureaucratic to post-bureaucratic: The difficulties of transition
    • Josserand, E., Teo, S. and Clegg, S. (2006) 'From bureaucratic to post-bureaucratic: The difficulties of transition', Journal of Organizational Change Management, Vol. 19, No. 1, pp.54-64.
    • (2006) Journal of Organizational Change Management , vol.19 , Issue.1 , pp. 54-64
    • Josserand, E.1    Teo, S.2    Clegg, S.3
  • 41
    • 0002091684 scopus 로고    scopus 로고
    • Using the balanced scorecard as a strategic management system
    • January-February
    • Kaplan, R.S. and Norton, D.P. (1996) 'Using the balanced scorecard as a strategic management system', Harvard Business Review, January-February, Vol. 74, No. 1, pp.75-85.
    • (1996) Harvard Business Review , vol.74 , Issue.1 , pp. 75-85
    • Kaplan, R.S.1    Norton, D.P.2
  • 42
    • 54349116635 scopus 로고    scopus 로고
    • Transforming the balanced scorecard from performance measurement to strategic management
    • Kaplan, R.S. and Norton, D.P. (2001) 'Transforming the balanced scorecard from performance measurement to strategic management', Accounting Horizons, Vol. 15, No. 1, pp.87-104.
    • (2001) Accounting Horizons , vol.15 , Issue.1 , pp. 87-104
    • Kaplan, R.S.1    Norton, D.P.2
  • 43
    • 1642499332 scopus 로고    scopus 로고
    • Cages in tandem: Management control, social identity, and identification in a knowledge-intensive firm
    • Kärreman, D. and Alvesson, M. (2004) 'Cages in tandem: Management control, social identity, and identification in a knowledge-intensive firm', Organization, Vol. 11, No. 1, pp.149-175.
    • (2004) Organization , vol.11 , Issue.1 , pp. 149-175
    • Kärreman, D.1    Alvesson, M.2
  • 44
    • 18844430146 scopus 로고
    • Bringing the individual back in: A structural analysis of the internal market for reputation in organizations
    • Kilduff, M. and Krackhardt, D. (1994) 'Bringing the individual back in: A structural analysis of the internal market for reputation in organizations', Academy of Management Journal, Vol. 37, No. 1, pp.87-108.
    • (1994) Academy of Management Journal , vol.37 , Issue.1 , pp. 87-108
    • Kilduff, M.1    Krackhardt, D.2
  • 46
    • 0002132805 scopus 로고    scopus 로고
    • Rule enforcement among peers: A lateral control regime
    • Lazega, E. (2000) 'Rule enforcement among peers: A lateral control regime', Organization Studies, Vol. 21, No. 1, pp.193-214.
    • (2000) Organization Studies , vol.21 , Issue.1 , pp. 193-214
    • Lazega, E.1
  • 47
    • 84945190627 scopus 로고    scopus 로고
    • Organisational contro
    • Linstead, S. Fulop, L. and Lilley, S. (Eds.):, Palgrave Macmillan, Basingstoke, UK
    • Lilley, S., Wray-Bliss, E. and Linstead, S. (2009) 'Organisational control', in Linstead, S., Fulop, L. and Lilley, S. (Eds.): Management and Organization - A Critical Text, pp.319-356, Palgrave Macmillan, Basingstoke, UK.
    • (2009) Management and Organization - A Critical Text , pp. 319-356
    • Lilley, S.1    Wray-Bliss, E.2    Linstead, S.3
  • 49
    • 2142791816 scopus 로고    scopus 로고
    • Accountability: The Achilles' heel of multisource feedback
    • London, M., Smither, J.W. and Adsit, D.J. (1997) 'Accountability: The Achilles' heel of multisource feedback', Group & Organization Management, Vol. 22, No. 2, pp.162-184.
    • (1997) Group & Organization Management , vol.22 , Issue.2 , pp. 162-184
    • London, M.1    Smither, J.W.2    Adsit, D.J.3
  • 50
    • 0003487794 scopus 로고
    • Stanford University Press, Stanford, CT
    • Luhmann, N. (1995) Social Systems, Stanford University Press, Stanford, CT.
    • (1995) Social Systems
    • Luhmann, N.1
  • 51
    • 84888430094 scopus 로고    scopus 로고
    • Why do firms seek to share human resource management knowledge? The importance of inter-firm networks
    • Martin-Rios, C. (2014) 'Why do firms seek to share human resource management knowledge? The importance of inter-firm networks', Journal of Business Research, Vol. 67, No. 2, pp.190-199.
    • (2014) Journal of Business Research , vol.67 , Issue.2 , pp. 190-199
    • Martin-Rios, C.1
  • 52
    • 84969451537 scopus 로고    scopus 로고
    • Organisational knowledge transfer through human resource management: International diffusion of managerial performance management
    • Martin-Rios, C. and Erhardt, N. (2008) 'Organisational knowledge transfer through human resource management: international diffusion of managerial performance management', European Journal of International Management, Vol. 2, No. 2, pp.170-191.
    • (2008) European Journal of International Management , vol.2 , Issue.2 , pp. 170-191
    • Martin-Rios, C.1    Erhardt, N.2
  • 54
    • 84945194374 scopus 로고    scopus 로고
    • Unfurling organizational innovation in public services: The case of a public research organization
    • Hervas J.L. and Peris, M. (Eds.):, Springer International Publishing
    • Martin-Rios, C., Heckscher, C. and Gonzalez, C. (2014) 'Unfurling organizational innovation in public services: The case of a public research organization', in Hervas J.L. and Peris, M. (Eds.): Management Innovation, pp.61-74, Springer International Publishing.
    • (2014) Management Innovation , pp. 61-74
    • Martin-Rios, C.1    Heckscher, C.2    Gonzalez, C.3
  • 57
    • 0002569906 scopus 로고
    • The relationship between organizational structure and organizational control
    • Ouchi, W. (1977) 'The relationship between organizational structure and organizational control', Administrative Science Quarterly, Vol. 22, No. 1, pp.95-113.
    • (1977) Administrative Science Quarterly , vol.22 , Issue.1 , pp. 95-113
    • Ouchi, W.1
  • 58
    • 0018519695 scopus 로고
    • A conceptual framework for the design of organizational control mechanisms
    • Ouchi, W. (1979) 'A conceptual framework for the design of organizational control mechanisms', Management Science, Vol. 25, No. 9, pp.833-848.
    • (1979) Management Science , vol.25 , Issue.9 , pp. 833-848
    • Ouchi, W.1
  • 59
    • 0000456854 scopus 로고
    • Markets, bureaucracies and clans
    • Ouchi, W. (1980) 'Markets, bureaucracies and clans', Administrative Science Quarterly, Vol. 25, No. 1, pp.129-141.
    • (1980) Administrative Science Quarterly , vol.25 , Issue.1 , pp. 129-141
    • Ouchi, W.1
  • 60
    • 84878270804 scopus 로고    scopus 로고
    • Organizational and management innovation as a driving force of business renewal
    • Parga, E., Martin-Rios, C. and Criado, F. (2013) 'Organizational and management innovation as a driving force of business renewal', Journal of Technology Management Innovation, Vol. 8, No. 2, pp.132-143.
    • (2013) Journal of Technology Management Innovation , vol.8 , Issue.2 , pp. 132-143
    • Parga, E.1    Martin-Rios, C.2    Criado, F.3
  • 61
    • 0035227517 scopus 로고    scopus 로고
    • Getting 360 degree feedback right
    • January
    • Peiperl, M. (2001) 'Getting 360 degree feedback right', Harvard Business Review, January, Vol. 79, No. 1, pp.142-147.
    • (2001) Harvard Business Review , vol.79 , Issue.1 , pp. 142-147
    • Peiperl, M.1
  • 62
    • 0040374506 scopus 로고    scopus 로고
    • Trust and control in Anglo-American systems of corporate governance: The individualizing and socializing effects of processes of accountability
    • Roberts, J. (2001) 'Trust and control in Anglo-American systems of corporate governance: The individualizing and socializing effects of processes of accountability', Human Relations, Vol. 54, No. 12, pp.1547-1572.
    • (2001) Human Relations , vol.54 , Issue.12 , pp. 1547-1572
    • Roberts, J.1
  • 63
    • 38749085304 scopus 로고    scopus 로고
    • Theory of a real-time revolution
    • Heckscher, C. and Adler, P. (Eds.):, Oxford University Press, New York
    • Sabel, C. (2006) 'Theory of a real-time revolution', in Heckscher, C. and Adler, P. (Eds.): Collaborative Community, pp.106-157, Oxford University Press, New York.
    • (2006) Collaborative Community , pp. 106-157
    • Sabel, C.1
  • 64
    • 0002241295 scopus 로고
    • Self-identification and accountability
    • Giacalone, R.A. and Rosenfeld, P. (Eds.):, Lawrence Erlbaum, NJ
    • Schlenker, B.R. and Weigold, M.F. (1989) 'Self-identification and accountability', in Giacalone, R.A. and Rosenfeld, P. (Eds.): Impression Management in the Organization, pp.21-43, Lawrence Erlbaum, NJ.
    • (1989) Impression Management in the Organization , pp. 21-43
    • Schlenker, B.R.1    Weigold, M.F.2
  • 66
    • 0032220647 scopus 로고    scopus 로고
    • The discipline of teams: The control of team-based industrial work through electronic and peer surveillance
    • Sewell, G. (1998) 'The discipline of teams: The control of team-based industrial work through electronic and peer surveillance', Administrative Science Quarterly, Vol. 43, No. 2, pp.397-428.
    • (1998) Administrative Science Quarterly , vol.43 , Issue.2 , pp. 397-428
    • Sewell, G.1
  • 67
    • 0002269249 scopus 로고
    • Control in an age of empowerment
    • March-April
    • Simons, R. (1995) 'Control in an age of empowerment', Harvard Business Review, March-April, pp.80-88.
    • (1995) Harvard Business Review , pp. 80-88
    • Simons, R.1
  • 70
    • 0000132469 scopus 로고
    • Control theory in strategic human resource management
    • Snell, S. (1992) 'Control theory in strategic human resource management', Academy of Management Journal, Vol. 35, No. 2, pp.292-327.
    • (1992) Academy of Management Journal , vol.35 , Issue.2 , pp. 292-327
    • Snell, S.1
  • 71
    • 55449101689 scopus 로고    scopus 로고
    • Management control in bureaucratic and post-bureaucratic organizations'
    • Styhre, A. (2008) 'Management control in bureaucratic and post-bureaucratic organizations', Group & Organization Management, Vol. 33, pp.635-656.
    • (2008) Group & Organization Management , vol.33 , pp. 635-656
    • Styhre, A.1
  • 73
    • 0033235167 scopus 로고    scopus 로고
    • Sanctioning systems, decision frames, and cooperation
    • Tenbrunsel, A. and Messick, D. (1999) 'Sanctioning systems, decision frames, and cooperation', Administrative Science Quarterly, Vol. 44, pp.684-707.
    • (1999) Administrative Science Quarterly , vol.44 , pp. 684-707
    • Tenbrunsel, A.1    Messick, D.2
  • 74
    • 84986016987 scopus 로고    scopus 로고
    • A model for organization-based 360 degree leadership assessment
    • Testa, M.R. (2002) 'A model for organization-based 360 degree leadership assessment', Leadership & Organization Development Journal, Vol. 23, No. 5, pp.260-268.
    • (2002) Leadership & Organization Development Journal , vol.23 , Issue.5 , pp. 260-268
    • Testa, M.R.1
  • 76
    • 31144441639 scopus 로고    scopus 로고
    • The role of organizational controls in managing knowledge
    • Turner, K.L. and Makhija, M.V. (2006) 'The role of organizational controls in managing knowledge', Academy of Management Review, Vol. 31, pp.197-217.
    • (2006) Academy of Management Review , vol.31
    • Turner, K.L.1    Makhija, M.V.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.