The effects of contingency factors on management control systems: an empirical study at CERN
Paaso, Ilkka (2013)
2013
Tuotantotalouden koulutusohjelma
Tuotantotalouden ja rakentamisen tiedekunta - Faculty of Business and Built Environment
This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.
Hyväksymispäivämäärä
2013-09-04
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:tty-201309131346
https://urn.fi/URN:NBN:fi:tty-201309131346
Tiivistelmä
Contingency theory and management control systems research offer avenues for investigating how contextual factors in organizations affect performance. This quantitative case study investigates how the context of CERN internal services influences the performance consciousness of functional service managers. A literature review recognized four contingency factors relevant for performance consciousness: interdependence, scope, standardization and variation. Data from these factors was measured empirically using a cross-sectional electronic survey and supplemented by data gathered from CERN internal documentation. A quantitative analysis of the data was performed using structural equation modelling.
The main findings were congruent with existing literature indicating that a.) high interdependence between work units is associated with decreased variation, increased standardization and increased performance consciousness. b.) high scope is related to increased variation and decreased standardization. Overall, a better understanding of the effects of organizational structure and work processes on performance consciousness was gained, proving valuable for academics and practitioners alike. Some recommendations for possible courses of action to improve performance consciousness were given, based on the findings in this study and existing theory.
The results contribute to the knowledge base of contingency-based management control systems research by further validating the behavior of the chosen contingency factors in new circumstances. The practical insights given by this study offer opportunities for improvements by recognizing the implications of the relationships between context and performance consciousness. This study exhibits novelty by combining archival and empirical data in order to make strong arguments about causality while increasing the validity of the findings. In light of these findings some directions for future research are suggested.
The main findings were congruent with existing literature indicating that a.) high interdependence between work units is associated with decreased variation, increased standardization and increased performance consciousness. b.) high scope is related to increased variation and decreased standardization. Overall, a better understanding of the effects of organizational structure and work processes on performance consciousness was gained, proving valuable for academics and practitioners alike. Some recommendations for possible courses of action to improve performance consciousness were given, based on the findings in this study and existing theory.
The results contribute to the knowledge base of contingency-based management control systems research by further validating the behavior of the chosen contingency factors in new circumstances. The practical insights given by this study offer opportunities for improvements by recognizing the implications of the relationships between context and performance consciousness. This study exhibits novelty by combining archival and empirical data in order to make strong arguments about causality while increasing the validity of the findings. In light of these findings some directions for future research are suggested.