How senior managers use interactive control to manage strategic uncertainties: An attention-based view

IF 4.2 2区 管理学 Q1 BUSINESS, FINANCE
Rachael L. Lewis , Nicole Sutton , David A. Brown
{"title":"How senior managers use interactive control to manage strategic uncertainties: An attention-based view","authors":"Rachael L. Lewis ,&nbsp;Nicole Sutton ,&nbsp;David A. Brown","doi":"10.1016/j.mar.2023.100864","DOIUrl":null,"url":null,"abstract":"<div><p>We adopt an attention-based view to examine how interactive control enables the management of strategic uncertainties. An attention-based view invites consideration of the focus of managerial attention, as well as the situational and structural factors that systematically shape the issues to which managers pay attention. Our theoretical framework extends existing accounts of how interactive control enables the management of strategic uncertainties by explaining how discussion is shaped by senior managers’ choices about how, when and with whom to meet. We further explain how interactive meetings operate within a broader structure of communication channels, which determine the manner in which teams are formed and the connections between them. In all, our findings suggest that the management of strategic uncertainties may require not just a single forum for interaction, but rather an interlocking series of meetings which enables the progression of issues over time and through different management groups.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"62 ","pages":"Article 100864"},"PeriodicalIF":4.2000,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1044500523000343/pdfft?md5=6b922f7ad4afcc562be85a68a14b1b5f&pid=1-s2.0-S1044500523000343-main.pdf","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Management Accounting Research","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1044500523000343","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

We adopt an attention-based view to examine how interactive control enables the management of strategic uncertainties. An attention-based view invites consideration of the focus of managerial attention, as well as the situational and structural factors that systematically shape the issues to which managers pay attention. Our theoretical framework extends existing accounts of how interactive control enables the management of strategic uncertainties by explaining how discussion is shaped by senior managers’ choices about how, when and with whom to meet. We further explain how interactive meetings operate within a broader structure of communication channels, which determine the manner in which teams are formed and the connections between them. In all, our findings suggest that the management of strategic uncertainties may require not just a single forum for interaction, but rather an interlocking series of meetings which enables the progression of issues over time and through different management groups.

高级管理人员如何利用互动控制来管理战略不确定性:基于注意力的观点
我们采用基于注意力的观点来研究互动控制是如何实现战略不确定性管理的。基于注意力的观点需要考虑管理者关注的焦点,以及系统地影响管理者所关注问题的情景和结构因素。我们的理论框架扩展了现有的关于互动控制如何促进战略不确定性管理的论述,解释了讨论是如何通过高级管理人员对会议方式、时间和对象的选择而形成的。我们还进一步解释了互动会议是如何在更广泛的沟通渠道结构中运作的,这种结构决定了团队的组建方式以及团队之间的联系。总之,我们的研究结果表明,对战略不确定性的管理可能不仅仅需要一个单一的互动论坛,而是需要一系列环环相扣的会议,从而使问题能够随着时间的推移并通过不同的管理小组逐步得到解决。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
CiteScore
7.10
自引率
4.30%
发文量
23
期刊介绍: Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信