Management control system design, ownership, and performance in professional service organisations

King, Robyn and Clarkson, Peter M. (2015) Management control system design, ownership, and performance in professional service organisations. Accounting, Organizations and Society, 45 24-39. doi:10.1016/j.aos.2015.06.002


Author King, Robyn
Clarkson, Peter M.
Title Management control system design, ownership, and performance in professional service organisations
Journal name Accounting, Organizations and Society   Check publisher's open access policy
ISSN 0361-3682
1873-6289
Publication date 2015-08
Sub-type Article (original research)
DOI 10.1016/j.aos.2015.06.002
Open Access Status Not yet assessed
Volume 45
Start page 24
End page 39
Total pages 16
Place of publication Kidlington, Oxford, United Kingdom
Publisher Pergamon Press
Collection year 2016
Language eng
Abstract The objective of this study is to investigate the implications for organisational performance of the interplay between ownership and management control system design in professional service organisations. Based on transaction cost economic (TCE) theory, we expect that low ownership by professionals working in a professional services organisation will be more efficiently managed with a boundary MCS archetype and high ownership by an exploratory MCS archetype. Of direct relevance, we predict that a failure to conform to these optimal archetypes will manifest in relatively poorer performance. The study was conducted based on a survey of 120 practice managers of primary healthcare organisations in Australia. These results provide empirical support for the stated prediction.
Keyword Control systems
Ownership
TCE
Primary healthcare organisations
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2016 Collection
UQ Business School Publications
 
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Citation counts: TR Web of Science Citation Count  Cited 2 times in Thomson Reuters Web of Science Article | Citations
Scopus Citation Count Cited 2 times in Scopus Article | Citations
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Created: Mon, 27 Jul 2015, 11:21:48 EST by Karen Morgan on behalf of UQ Business School