Innovation in organisational control systems: toward greater accountability

Martin-Rios, Carlos (Ecole hôtelière de Lausanne, HES-SO // University of Applied Sciences Western Switzerland)

Organisational control systems are a central phenomenon, yet despite their significance, top-down command-and-control approaches often dominate research. This surmise creates no problem in hierarchical organisations where everyone knows their work duties and what is expected of them. However, it becomes troublesome in knowledge work, where the sets of tasks carried out by any two members of the organisation differ significantly. The article offers conceptual insights elucidating control systems based on the notion of accountability; which help to raise awareness and mobilise efforts beyond the boundaries of long-established hierarchical control. Implications for the theory and practice of organisational control are discussed.


Keywords:
Article Type:
scientifique
Faculty:
Economie et Services
School:
EHL
Subject(s):
Economie/gestion
Date:
2015
Published in:
International journal of business performance management
Numeration (vol. no.):
December 2015, vol. 16, no. 4, pp. 373-388
DOI:
ISSN:
1368-4892
Appears in Collection:

Note: The status of this file is: public


 Record created 2016-03-16, last modified 2019-03-26

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