{"title":"How senior managers use interactive control to manage strategic uncertainties: An attention-based view","authors":"Rachael L. Lewis , Nicole Sutton , 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.
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.