Social capital and management control systems: a study of a non-government organization

Chenhall, Robert H., Hall, Matthew and Smith, David (2010) Social capital and management control systems: a study of a non-government organization. Accounting, Organizations and Society, 35 8: 737-756. doi:10.1016/j.aos.2010.09.006

Author Chenhall, Robert H.
Hall, Matthew
Smith, David
Title Social capital and management control systems: a study of a non-government organization
Journal name Accounting, Organizations and Society   Check publisher's open access policy
ISSN 0361-3682
Publication date 2010-11
Sub-type Article (original research)
DOI 10.1016/j.aos.2010.09.006
Open Access Status Not Open Access
Volume 35
Issue 8
Start page 737
End page 756
Total pages 20
Place of publication Kidlington, Oxford United Kingdom
Publisher Pergamon Press
Language eng
Abstract In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the nature of social connections through its focus on both structural networks (bridging) and interpersonal relationships that predispose individuals towards mutually beneficial collective action (bonding). In doing so, social capital provides a means of considering how individuals react to management control systems in terms of the social ties that exist both within the organization and external to the organization. Using a case study of a non-government organization, we show how social capital is implicated in efforts to attract economic capital and cultural capital. We demonstrate how elements of a management control system can either enhance or inhibit the bonding and bridging dimensions of social capital with potential consequences on both economic and cultural capital. We highlight the mixed and sometimes contradictory effects of management control systems on social capital, and provide a powerful illustration of the role of management control systems in brokering alliances and bridging structural holes.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Unknown

Document type: Journal Article
Sub-type: Article (original research)
Collection: UQ Business School Publications
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Citation counts: TR Web of Science Citation Count  Cited 33 times in Thomson Reuters Web of Science Article | Citations
Scopus Citation Count Cited 47 times in Scopus Article | Citations
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Created: Fri, 29 Jan 2016, 16:20:44 EST by Karen Morgan on behalf of UQ Business School