Abstract
PurposeThis study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.Design/methodology/approachData are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.FindingsEvidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.Practical implicationsThe role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.Originality/valueThe study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.
Subject
Economics, Econometrics and Finance (miscellaneous),Accounting
Reference73 articles.
1. Flexibility vs. efficiency? A case study of model changeovers in the Toyota Product System;Organization Science,1999
2. Doing qualitative field research in management accounting: positioning data to contribute to theory;Accounting, Organizations and Society,2006
3. Annexing new audit spaces: challenges and adaptations;Accounting, Auditing and Accountability Journal,2015
4. Ambivalence in organizations: a multilevel approach;Organization Science,2014
5. Escape from the iron cage? Organizational change and isomorphic pressures in the public sector;Journal of Public Administration Research and Theory,2009
Cited by
3 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献