Management Control Shaping Dialogues: Attaching Differences and Reducing the Scope of Dialogs and Pluralism

IF 3.1 Q2 BUSINESS, FINANCE
Kim Eriksson, Anneli Häyrén, Eva Wittbom
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引用次数: 0

Abstract

In this article, we study how management control shapes dialogs among actors with different perspectives on the development of infrastructure in Sweden; that is, situations and events where management control “enters” dialogs and influences them. Building on agonistic pluralism and conducting a qualitative study, we identify two roles that management control has in shaping dialogs. One is that management controls attach differences to the dialog, and the other is that management reduces the scope of the dialog. These themes also highlight facilitating and shutting down pluralism and ideas of public value. This study contributes to the previous research that has called for taking pluralism seriously and exploring the role of management control in relation to public values, pluralism, and dialogs. This article provides an understanding of two roles that management control has in shaping dialogs: How ideas of different public values are facilitated and shut down, and how management control contributes to facilitating and shutting down pluralism.

管理控制塑造对话:附加差异,缩小对话范围,多元化
在本文中,我们研究了管理控制如何影响对瑞典基础设施发展持不同观点的行动者之间的对话;也就是说,管理控制“进入”对话框并影响它们的情况和事件。在对抗多元主义的基础上,我们进行了定性研究,确定了管理控制在塑造对话方面的两个角色。一种是管理控制将差异附加到对话中,另一种是管理减少了对话的范围。这些主题还强调促进和关闭多元主义和公共价值观念。这项研究对之前的研究做出了贡献,该研究呼吁认真对待多元主义,并探索管理控制在公共价值观、多元主义和对话方面的作用。本文提供了对管理控制在形成对话中所扮演的两个角色的理解:如何促进和关闭不同公共价值观的想法,以及管理控制如何促进和关闭多元化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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