Abstract
This paper starts its analytical endeavour by basically asking how management control can contribute to person’s innovative behavior at the workplace. However, in doing so, the paper takes a hitherto rather unusual perspective. By defining innovative behavior as a kind of ‘desired deviance’, it relates to a ‘dark side perspective’ on management control. In particular, by introducing Merton’s anomie theory, the paper explores under which conditions the multiple forms of control proposed by the objects-of-control framework are likely to produce desirable and undesirable deviant behaviors. The findings inter alia show how actual ‘dysfunctionalities’ of management control can create precisely the conditions for producing innovative behavior. However, at the same time, they demonstrate that same conditions can also lead to frustration and withdrawal and thus produce rather undesirable behavioral consequences. In this way, the paper calls for deeper elaboration of the dark side effects of management control.
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Notes
The term ‘innovative behavior’ is usually referred to the implementation of novel ideas (innovation). Here it also addresses the generation of such ideas (creativity). This follows a more integrated perspective on creativity and innovation and the respective argument that creativity occurs not only in the early stages of an innovation process but, rather, as recursive process of idea generation and implementation (Anderson et al. 2014, p. 1299).
See, e.g., the framework of Tessier and Otley (2012) for differentiated overview on these and other characteristics of MCS.
See as an exception Burney et al. (2017). They focus on ethical characteristics of work units and ethical work climates and their effects on the potential benefits of performance measurement systems in organizations.
While the analysis builds on the objects-of-control framework, a complementary view from Simons’ levers-of-control framework (Simons 1995) seems recommendable for future research. Thus, in order to prevent undesired deviant behaviors the definition and management of ‘boundary systems’ in sense of Simons could play a considerable role. Further, the interactive use of control systems as suggested by Simons’ framework may considerably reduce the anomic pressure which is built up by the conditions discussed here along the objects-of-control framework.
Due to the anomie theory lens with its focus on resource scarcity the impact of the opposing situation, hence the excessive resource distribution, was not considered here.
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Faßauer, G. Linking deviation with innovation: behavioral effects of management control through the lens of a theory of deviance. J Manag Control 29, 275–293 (2018). https://doi.org/10.1007/s00187-018-00271-8
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DOI: https://doi.org/10.1007/s00187-018-00271-8