What are the combined effects of different management tools on individuals in an organization? This week, our study addressing this question was published in the academic journal Management Accounting Research.In the study, co-authored by Paula van Veen-Dirks and Henk ter Bogt, we examine particularly how an organizational value (self-management) creates tensions, and how managers subsequently can deal with these tensions. We rely on observations, 25 interviews and desk research in a medium-sized public sector organization in the Netherlands, and we use complementarity theory and the organizational literature on paradoxes to theorize our findings. The full study can be found on the website of Management Accounting Research. Feel free to send me any messages if you have questions about this paper.
Context of the study
This paper is part of a set of related studies examining the antecedents and effects of (combinations of) management control practices, such as performance measurement and organizational values. Other papers from this research project have been published in Public Money & Management, the European Accounting Review, the Journal of Management Control, and Accounting, Auditing and Accountability Journal.